EU · regulation
Regulation (EU) 2023/956, amended by Regulation (EU) 2025/2083
Scope
It covers Annex I imports including Dictionary termCementThe binding agent of concrete — and one of the largest industrial CO₂ sources, responsible for roughly 7–8% of global anthropogenic emissions.Read the full definition , iron and steel, aluminium, fertilisers, electricity and hydrogen. The annual 50-tonne exemption does not apply to electricity or hydrogen; importers above the threshold must use the authorised-declarant route.
Penalties
An authorised declarant that fails to surrender certificates is subject to the Article 26 excess-emissions penalty and still must surrender certificates. Importing above the threshold without authorisation carries the separate Article 26 penalty route.
Last verified
2026-08-26
In plain language
The Carbon Border Adjustment Mechanism applies a carbon-cost framework to specified imports. Its definitive regime began on 1 January 2026, with the first annual declaration and certificate surrender due in 2027.
Formal requirements
Reviewed provisions grouped by practical purpose. Use the official text for the full legal context.
50-tonne de minimis — single mass-based annual threshold (no threshold for electricity/hydrogen).
CBAM · instrument-level citationDictionary termDownstreamDownstream refers to activities, customers, users or impacts that occur after an organisation sells, distributes or transfers goods, services or products.Read the full definition extension — Commission Dec 2025 proposal: ~180 steel/aluminium-intensive products from 2028 (pending).
CBAM · instrument-level citationThe amended CBAM uses a 50-tonne annual mass-based exemption for CBAM Dictionary termGoodsgoods listed in Annex I (by CN code): cement, iron & steel, aluminium, fertilisers, hydrogen, electricityRead the full definition , except electricity and hydrogen; crossing the threshold triggers obligations for the year.
Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083First annual declaration + surrender
CBAM — Regulation (EU) 2023/956, amended by Regulation (EU) 2025/2083 (Simplification/Omnibus) · instrument-level citationThe definitive CBAM regime began on 1 January 2026. Certificate sales open on 1 February 2027 and the first annual declaration and surrender deadline is 30 September 2027 for 2026 imports.
Regulation (EU) 2025/2083€100 (indexed) per tonne of excess unsurrendered emissions; importing without authorisation is sanctioned
CBAM — Regulation (EU) 2023/956, amended by Regulation (EU) 2025/2083 (Simplification/Omnibus) · instrument-level citationDictionary
Terms with a retained, published connection to this legal source.
Claims
Search or filter the reviewed connections, then open one claim for its full market-by-market assessment.
Quantified emissions intensity vs benchmarks; CBAM-embedded-emissions data; no unqualified 'green steel' without near-zero evidence.
Smelter-level emissions intensity vs Dictionary termBenchmarkA defined reference point or comparative standard used to interpret performance, set expectations or assess whether a result is stronger, weaker or different from an appropriate comparator.Read the full definition ; renewable-power share evidenced; CBAM data consistency.