EU CBAM entered its definitive regime on 1 January 2026. Imports of covered goods (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen) now require authorised declarant status for customs clearance.
Recent Key Updates
- No certificate purchases or surrenders in 2026; first deadline 30 September 2027 for 2026 emissions.
- Binding de minimis exemption: <50 tonnes/year net imports exempt from all obligations.
- Authorised declarants mandatory; customs enforces before release.
- Omnibus Regulation and 2025 implementing acts provide operational clarity.
- Proposals under discussion: potential scope expansion to downstream products (steel/aluminium-intensive goods); possible temporary exemptions (e.g., fertilisers) amid price concerns.
- CBAM Registry fully integrated with customs systems; successful launch reported.
Emicert Support in 2026 As accredited verifier for GHG emissions:
- Verify embedded emissions calculations and annual reports.
- Assist with monitoring plans, data quality, and authorisation compliance.
- Guide on default vs. actual values and verification requirements.
Contact us at office@emicertv.com today or fill the assessment form for CBAM verification services and ensure smooth compliance in the definitive phase.






