Legislation on the Carbon Border Adjustment Mechanism (CBAM) amended by multiple regulations
The European Commission has issued new regulations amending the Carbon Border Adjustment Mechanism. The regulations were published in the Official Journal of the European Union on 22 December 2025.
This customer notice contains the links to the new regulations. We will also publish the essential up-to-date information on the Customs website.
Regulations regarding CBAM certificates
The Commission Implementing Regulation as regards the calculation and publication of the price of CBAM certificates took effect on 25 December 2025. The Regulation will apply from 1 January 2026.
The Commission Implementing Regulation as regards the calculation of the free allocation adjustment to the number of CBAM certificates to be surrendered took effect on 25 December 2025. See the published benchmark values in paragraph 5.3. of the Annex to the Regulation. The Regulation will apply from 1 January 2026.
Regulations on verification and emission data
The Commission Delegated Regulation on the conditions for granting accreditation to verifiers took effect on 25 December 2025. The Regulation will apply from 1 January 2026.
The Commission Delegated Regulation on the principles for verification of declared embedded emissions took effect on 25 December 2025. The Regulation will apply from 1 January 2026.
The Commission Implementing Regulation as regards the methods for the calculation of emissions embedded in goods took effect on 25 December 2025.
Changes to existing regulations
The Commission Implementing Regulation on amending and correcting the Implementing Regulation on the status of authorised CBAM declarant took effect on 25 December 2025.
The Commission Implementing Regulation amending and correcting Implementing Regulation (EU) 2024/3210 as regards the CBAM registry took effect on 25 December 2025.
Exchange of information between customs authorities
The Implementing Regulation as regards the information communicated by customs authorities took effect on 25 December 2025. The Regulation will apply from 1 January 2026.
More information
cbam@tulli.fi
About CBAM on the Customs website
Subscribe to our CBAM newsletter and receive it by email