CBAM 2026 Definitive Period

What changed in 2026?

From 1 January 2026, CBAM operates under definitive-period rules. Obligations centre on annual declarations and certificate surrender for covered imports — not on recreating transitional-period quarterly emissions reporting as if it were the 2026 definitive system.

• Definitive period starts 1 January 2026
• For 2026 imports, the first CBAM declaration and corresponding certificate surrender deadline is 30 September 2027
• Certificate price calculation cadence in 2026 is quarterly; that is not the same as transitional quarterly reporting

Who this affects

EU importers of CBAM goods and non-EU producers who must supply evidence-linked embedded emissions data to those importers.

What data is required

Goods identification (including CN classification), installation and production-route data, direct and indirect emissions evidence where required, precursor treatment where applicable, and a fail-closed quality review before verifier handover.

How CBAMValid handles the task

CBAMValid structures the operator evidence package, runs deterministic calculations against versioned rulesets, and seals an immutable dossier for independent accredited verification. It does not replace accredited verification.