Does the CBAM apply to goods produced in EU outermost regions, such as Mayotte or La Reunion?
The CBAM Regulation applies only to CBAM goods originating in third countries and imported into the customs territory of the Union. The list of territories which comprise the EU customs territory is included in Article 4 of the Union Customs Code (Regulation (EU) No 952/2013). La Réunion, Mayotte, Guadeloupe and Martinique are part of the EU customs territory, and therefore the CBAM Regulation does not apply to goods produced in these territories.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2013_952