EU CBAM: what is due, and when
The dates CarbonBridge is built around, each linked to the article that sets it. Status is computed from today’s date, so a passed deadline is shown as passed.
Passed · 361 days ago
CBAM simplification in force
Regulation (EU) 2025/2083 applies from 20 October 2025. It exempts importers of 50 tonnes or less of covered goods per year (hydrogen and electricity excepted), cuts the quarterly certificate holding from 80% to 50%, and moves the annual declaration to 30 September.
Art. 2
Sources
- Regulation (EU) 2025/2083 — Official Journal · primary
- ICAP — EU adopts simplifications of CBAM rules
Checked against sources on 26 September 2026
Passed · 288 days ago
Definitive period begins
Quarterly reporting ends and the financial obligation starts: embedded emissions in 2026 imports are paid for with CBAM certificates.
Reg. 2023/956, transitional chapter
Sources
- Regulation (EU) 2025/2083 — Official Journal · primary
- ICAP — EU adopts simplifications of CBAM rules
- BSI — Preparing for EU CBAM: the 2026–2027 transition
Checked against sources on 26 September 2026
Passed · 199 days ago
Authorised declarant application cut-off
Importers above the 50-tonne threshold who applied for authorised CBAM declarant status by this date may keep importing while the decision is pending. Missing it means imports above the threshold need the authorisation first.
Art. 17(7a)
Sources
- Regulation (EU) 2025/2083 — Official Journal · primary
- BSI — Preparing for EU CBAM: the 2026–2027 transition
- ICAP — EU adopts simplifications of CBAM rules
Checked against sources on 26 September 2026
Next · in 108 days
CBAM certificate sales open
Member States begin selling certificates. Prices for the 2026 compliance year follow quarterly averages of EU ETS allowance prices.
Art. 20(1)
Sources
- ICAP — EU adopts simplifications of CBAM rules
- Regulation (EU) 2025/2083 — Official Journal · primary
Checked against sources on 26 September 2026
Upcoming · in 349 days
First annual declaration and surrender
The first CBAM declaration, covering all 2026 imports, is due, with the matching certificates surrendered on the same date.
Art. 6(1)
Sources
- Regulation (EU) 2025/2083 — Official Journal · primary
- BSI — Preparing for EU CBAM: the 2026–2027 transition
- ICAP — EU adopts simplifications of CBAM rules
Checked against sources on 26 September 2026
This is a summary for orientation, not legal advice. The Official Journal text governs, and your obligations depend on your goods, volumes and declarant status.