CBAM Compliance Timeline
Key deadlines and requirements for EU Carbon Border Adjustment Mechanism compliance.
Key Deadlines
October 1, 2023
Transitional Phase Begins
CBAM reporting requirements started. Quarterly reports required.
December 31, 2025
Transitional Phase Ends
Final transitional quarterly report due.
January 1, 2026
Definitive CBAM Phase
Certificate purchase requirements begin. 10% markup on default values.
January 13, 2026
Current Date
Track all imports for 2026 certificate requirements.
February 1, 2027
Certificate Sales Begin
CBAM certificates available for purchase from national authorities.
May 31, 2027
First Annual CBAM Declaration
Submit 2026 import declaration via EU CBAM registry.
September 30, 2027
First Certificate Surrender
Surrender CBAM certificates for 2026 embedded emissions.
January 1, 2027
20% Default Value Markup
Markup on default emission values increases to 20%.
January 1, 2028
30% Default Value Markup
Markup on default emission values increases to 30%.
Compliance Checklist
Immediate Actions (Q1 2026)
- !Apply for Authorized CBAM Declarant status
- !Register in the EU CBAM registry
- !Map all imports to CBAM-covered HS codes
- •Request emission data from suppliers
- •Set up internal tracking systems
Ongoing Requirements
- !Track all imports by quantity and origin
- !Document embedded emissions per shipment
- •Record any carbon prices paid at origin
- •Maintain supplier emission certifications
- ○Prepare quarterly internal compliance reports
Before First Declaration (2027)
- !Verify all 2026 import data is complete
- !Calculate total embedded emissions
- !Purchase sufficient CBAM certificates
- !Submit annual declaration by May 31
- !Surrender certificates by September 30
Default Value Markup Schedule
If you use EU default emission values instead of verified actual data from your suppliers, a markup penalty is added to encourage transition to actual emissions reporting.
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