Implementing Regulation on determining default values for the CBAM into force on 3 January 2026

The Implementing Regulation on determining default values for the CBAM entered into force on 3 January 2026. The Regulation was published in the Official Journal of the European Union on 31 December 2025. The Regulation applies from 1 January 2026.

Default values can be used instead of actual emissions data in the annual declarations of CBAM goods. We will add guidance on the use of default values to the CBAM website as soon as possible. 

More information

Legislation on the Carbon Border Adjustment Mechanism (CBAM) amended by multiple regulations (Customer Notice 31 December 2025)
About CBAM on the Customs website
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