The European Carbon Border Adjustment Mechanism (CBAM) will not enter its final implementation phase until January 1, 2026. Its algorithms and practical aspects are still being refined. The European Commission has added the latest updates to the CBAM to an updated Q&A document.
This information was reported on the European Commission’s website.
“Many aspects were already clear to market experts, although they still raise technical questions from companies implementing CBAM in practice,” noted Francesco Martella, CEO of the Italian analytical platform MATERIA.
Key highlights
Under the mechanism for imports in 2026, companies must submit annual declarations and provide certificates by September 30, 2027.
Starting in 2027, importers must maintain a certain volume of certificates on a quarterly basis. This volume must not be less than 50% of the embedded emissions of goods and products covered by the CBAM imported since the beginning of the year.
Pricing under the CBAM will be directly linked to the European Union Emissions Trading System (EU ETS). Starting in 2027, prices will be updated weekly.Для базових значень застосовуватимуться надбавки:
- 10% in 2026;
- 20% in 2027;
- 30% starting in 2028.
For fertilizers, the surcharge will be 1%.
Authorization will always be mandatory for imports of hydrogen and electricity into the EU.
Overall, the CBAM continues to reshape internal business processes within companies. The mechanism impacts customs data, authorization status, certificate planning, and supplier verification.
EcoPolitics reported that the carbon border adjustment mechanism has significantly impacted Ukrainian companies. Imports have declined, and companies are losing contracts worth millions. The country’s government is communicating with European partners to make the CBAM fair for Ukraine.
At the same time, Members of the European Parliament have also called on the European Commission to review the application of the mechanism for Ukraine.
