CBAM: definitive period starts for imports
Since 1 January 2026 the Carbon Border Adjustment Mechanism is in its definitive regime. Importers of iron and steel, aluminium, cement, fertilisers, hydrogen and electricity above the 50-tonne yearly threshold must be authorised CBAM declarants, report embedded emissions and, from 2027, buy and surrender certificates. Certificate sales for 2026 imports start in February 2027 and the first surrender is due by 30 September 2027.
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