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Do you import goods subject to the Carbon Border Adjustment Mechanism (CBAM)? Prepare for reporting during the transitional period starting on 1 October

Publication date 24.4.2023 14.19
Press release

It is advisable for importers of CBAM goods to start preparing for the reporting obligation that will be applied during the CBAM transitional period 1 October 2023–31 December 2025. The obligation applies to private individuals as well as to businesses. The report can be submitted by the importer or their representative.

Later, from the beginning of 2026, new obligations will enter into force. Imports of CBAM goods will be subject to authorisation, and on the basis of the imports, a corresponding number of CBAM certificates must be obtained.

What should I do now?

Make sure that you will receive all the information you need for the transition period reports from the manufacturer or seller of the goods. For the first report, which shall be submitted to the Commission no later than 31 January 2024, you will need information concerning the period 1 October–31 December 2023. This information includes:

  • quantity of the imported goods
  • direct and indirect emissions from the goods
  • any carbon price paid in the country of origin and compensations received for it.

Please note that the calculation method for direct and indirect emissions will be specified later. We will provide more information about it on our Carbon Border Adjustment Mechanism webpage as soon as the information is available.

Businesses should now also check that they have an EORI number, a business identifier required for customs transactions.

CBAM goods?

CBAM goods include, for example, certain iron and steel products, fertilisers, aluminium and cement products as well as hydrogen and electricity. Please check the more specific list of commodity codes on our Carbon Border Adjustment Mechanism webpage.

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Carbon Border Adjustment Mechanism (CBAM) Customer notice