EU CBAM Enters “Definitive Phase”

On 1st January 2026, the EU CBAM entered its “definitive phase”, signalling the end of the “transitional” phase, which had been in place between 2023 and the end of 2025. It has now become fully operational for EU member states.

What This Means

If you are an EU importer (or customs representative), importing more than 50 tonnes of CBAM-covered goods into the EU (or, in the case of electricity and hydrogen, there is no minimum volume), you will need to become an authorised CBAM declarant.

You will need to declare the emissions associated with your imports and surrender the corresponding number of CBAM certificates.

If you can prove that a carbon price has already been paid during production, you can deduct the corresponding amount.

Which Goods Are Covered By CBAM?

CBAM initially applies to imports of items that are carbon intensive and at most significant risk of carbon leakage:

Cement
Aluminium
Fertilisers
Iron and Steel
Hydrogen
Electricity

Carbon calculations of the production of these goods will be required by EU importers, so that the correct value of CBAM certificates can be surrendered, which will likely be requested from producers and manufacturers.

Get in Touch

Circular Ecology can work with UK and other non-EU exporters to calculate the required emissions for reporting.