The implementing regulation regarding the CBAM transitional period was accepted on 13 July 2023

The CBAM Committee (CBAM = Carbon Border Adjustment Mechanism) has accepted the implementing regulation regarding the CBAM transitional period. It is estimated that the regulation will enter into force at the end of August, when it has been published in the Official Journal of the European Union. 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.

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

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.

More information

Check our Carbon Border Adjustment Mechanism webpage for CBAM products and instructions for importers.
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