The implementing regulation regarding the CBAM transitional period entered into force on 16th September 2023 (updated 19 September 2023)

The implementing regulation on practices during the transitional period was published in the Official Journal of the European Union L 228 on 15th September 2023 and entered into force on 16th September 2023. The transitional period starts on 1 October 2023 and ends on 31 December 2025. During this time, the provisions of the implementing regulation will be applied.

The Regulation on the Carbon Border Adjustment Mechanism was published in the Official Journal of the European Union on 16 May 2023 and entered into force on 17 May 2023.

In addition to EU legislation, national legislation is being prepared and it is expected to enter into force at the beginning of 2024.

More information on the Regulation on the Carbon Border Adjustment Mechanism on the Customs website

Check our Carbon Border Adjustment Mechanism webpage for CBAM products and instructions for importers.
Subscribe to our email newsletter on the Carbon Border Adjustment Mechanism.

The Carbon Border Adjustment Mechanism is a new instrument of the EU for preventing carbon leakage, that is, transfer of emissions to non-EU countries. The mechanism brings new obligations for importers, such as the obligation to submit reports during the transitional period and, from 2026, the obligation to purchase CBAM certificates.