The European Parliament and the Council of the European Union, as co-legislators, signed the CBAM Regulation (EU) 2023/956 on 10 May 2023. The CBAM entered into application in its transitional period on 1 October 2023, with the first quarterly reports due by 31 January 2024. The set of rules and requirements for the reporting of emissions under CBAM are further specified in Implementing Regulation (EU) 2023/1773 laying out reporting rules during the transitional period. The Commission has set up the transitional CBAM registry, is preparing further secondary legislation, and carrying out the planned analysis. The definitive period of CBAM will enter into force in January 2026.

The European Commission has made available detailed guidance for the application of CBAM during the transitional period. These include detailed manuals, webinars, e- learnings, and other materials. All information supporting the implementation can be accessed on the Commission’s CBAM webpage.

Source: EC’s Questions and Answers on CBAM

CBAM Regulation

• CBAM Regulation 2023_956
• CBAM Regulation 2023_1773

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