- From 1 January 2026, the CBAM will fully apply, changing compliance for importers of covered goods into the EU.
- Importers of less than 50 tonnes per year (excluding electricity and hydrogen) are exempt from CBAM obligations.
- Annual CBAM reports will replace quarterly reports, due by 30 September 2027.
- CBAM certificates for 2026 imports must be purchased from February 2027; third-party verification is not needed if default values with markups are used.
- Importers exceeding 50 tonnes per year must obtain Authorised CBAM Declarant status before 1 January 2026, with a tolerance period in early 2026 for pending applications.
Source: rmboulanger.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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