See the updated reporting CBAM instructions on our website

The Commission has specified the reporting instructions relating to the CBAM transitional period (1 October 2023–31 December 2025). The updated information is now available on the Carbon Border Adjustment Mechanism page. 

These updates have been added to the instructions:

• The page now includes new instructions under “Missing emissions data – what do I do and what are the possible consequences”. You should always submit a report even if you do not have any actual emissions data. It is important that you include an account on any missing emissions data in your report.
• The “Submitting a report – example” instructions have been updated throughout. Changes have been added especially to reporting without actual emissions data (section 7, “Proceed as follows if you have not obtained actual emissions data for CBAM reporting”). Please note that on 23 September, we published a customer notice on reporting without actual emissions data. However, the instructions have now changed. See the valid instructions on the updated CBAM page.
• The instructions titled “Reporting to the Commission – how?” contain updated information on using default values.

See the updated CBAM page.

What is the Carbon Border Adjustment Mechanism?

The Carbon Border Adjustment Mechanism (CBAM) is a new EU instrument for preventing carbon leakage, that is, release of emissions to non-EU countries. For importers, this brings new obligations.