50 tonnes
A single mass-based threshold applies to relevant goods; certain categories, including electricity and hydrogen, require assessment under specific rules.
Regulatory and methodological framework
Current for the
CBAM regime from 2026.
The framework is based on official sources from the European Commission, EUR-Lex, and ISO. Calculations are version-controlled: each result is always linked to a specific version of the methodology and reference data.
Definitive regime
New obligations
from January 1, 2026
Importers of CBAM goods into the EU or their indirect customs representatives must comply with authorization requirements, annual reporting of embedded emissions, and surrender of CBAM certificates.
Independent verification
When actual emissions are used, verification by an independent CBAM-accredited verifier is required.
Link to the EU ETS
The price of CBAM certificates is calculated on the basis of EU ETS allowance auction prices under the rules of the definitive regime.
Document register
Basic act
In force
Regulation (EU) 2023/956
Establishes the Carbon Border Adjustment Mechanism. Used in its consolidated version following Regulation (EU) 2025/2083.
Official source
Simplification
In force
Regulation (EU) 2025/2083
Simplifies and strengthens CBAM, including a single 50-tonne threshold for relevant goods.
Official source
Calculations
In force
Implementing Regulation (EU) 2025/2547
Defines the methods for calculating embedded emissions of goods during the definitive CBAM period.
Official source
Verification
In force
Implementing Regulation (EU) 2025/2546
Establishes the application of verification principles for embedded emissions information.
Official source
Accreditation
In force
Delegated Regulation (EU) 2025/2551
Defines accreditation and verification requirements for the definitive CBAM regime.
Official source
Default values
Corrected by 2026/1740
Implementing Regulation (EU) 2025/2621
Contains legally binding default values; corrections were published in July 2026.
Official source
Product carbon footprint
Confirmed in 2024
ISO 14067:2018
Principles, requirements, and guidelines for quantification of the carbon footprint of products.
Official source
GHG inventory
Reference
ISO 14064-1:2018
Requirements for quantification and reporting of greenhouse gas emissions and removals at the organizational level.
Official source
Validation and verification
Reference
ISO 14064-3:2019
Principles and requirements for verification and validation of greenhouse gas statements.
Official source2026 guidance
Ten guidance documents
for operators outside the EU
On August 14, 2026, the European Commission published a series of guidance documents: an introduction, a concise practical overview, calculation methodology, free allocation adjustment, and six sector-specific documents.