Time: 2024

By: European Commision

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. 

This FAQ document is mainly focusing on the transitional phase of the Carbon Border Adjustment Mechanism (CBAM), which entered into force on 1 October 2023. Nonetheless, several questions concerning the definitive period (starting in January 2026) are also addressed.

The document is attached below:

• CBAM - Questions and Answers

• Guidance documents on CBAM implementation for Importers of goods into the EU
• Guidance documents on CBAM implementation for Installation operators outside the EU
• Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
• Regulation (EU) 2023/1773 reporting obligations for the purposes of the CBAM during the transitional period