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EU CBAM: Definitive Phase Now Active – Key 2026 Developments

EU CBAM: Definitive Phase Now Active – Key 2026 Developments

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.

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