This page serves as an archive for CBAM information, guidance and resources that are no longer applicable or have been replaced. The documents provided are kept here for reference purposes only and may not reflect the rules currently applicable under the CBAM definitive regime.
CBAM transitional phase
The CBAM transitional phase was a pilot period from October 2023 to December 2025.
On 1 October 2023, CBAM started its transitional phase, with the first reporting period for importers ending 31 January 2024. The gradual phasing-in of CBAM allows for a careful, predictable and proportionate transition for both EU and non-EU businesses, as well as public authorities.
The objective of the transitional phase is to serve as a pilot and learning period for all stakeholders (importers, producers and authorities), and to collect useful information on embedded emissions to refine the methodology for the definitive period.
CBAM will initially apply to imports of certain goods and selected precursors whose production is carbon-intensive and at the most significant risk of carbon leakage: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. With this enlarged scope, CBAM will eventually – when fully phased in – capture more than 50% of the emissions in sectors covered by the EU Emissions Trading System (ETS).
More on the transitional phase
During this period, importers of goods in the scope of the new rules will only have to report greenhouse gas emissions (GHG) embedded in their imports (direct and indirect emissions), without the need to buy and surrender certificates.
Indirect emissions will be covered in the scope after the transitional period for some sectors (cement and fertilisers), based on a defined methodology outlined in Implementing Regulation 2023/1773 and its accompanying guidance.
The implementing regulation on reporting requirements and methodology provides some flexibility when it comes to the values used to calculate embedded emissions on imports during the transitional phase.
Until the end of 2024, companies will have the choice of reporting in three ways:
- full reporting according to the new methodology (EU method);
- reporting based on an equivalent method (three options);
- reporting based on default reference values (only until July 2024).
Default values for the transitional phase
The Commission has published default values that can be used to determine embedded emissions in imported goods covered by CBAM (except electricity).
- 13 FEBRUARY 2026
CBAM Transitional Registry
The CBAM Transitional Registry was in use from October 2023 to December 2025.
The CBAM Transitional Registry was an electronic platform for importers to perform and report on their obligations during the CBAM transitional phase from 2023 to 2025. The platform is accessible only to importers who have been duly registered by their National Competent Authorities (NCAs). If you have not yet registered and wish to access the registry, kindly reach out to the NCA of the EU country in which you are established.
See also: Recording of webinar on the CBAM Transitional Registry
Archived documents
- 19 MARCH 2026
- 3 JANUARY 2024
- 1 APRIL 2025
- 4 OCTOBER 2024
- 17 JANUARY 2025
Quarterly report
The following files concerning quarterly reports can be downloaded. The .XSD file describes the full structure of the CBAM quarterly report, while the .ZIP file may be uploaded in the registry to automatically fill in the quarterly report’s data. CBAM declarants will also find them in the CBAM Transitional Registry User Manual.
This XLS file can be used by CBAM declarants to facilitate completion of the CBAM quarterly reports using XML files. The XLS file indicates which are the optional/mandatory fields and provides the pre-defined values that are allowed for specific fields.
- 10 SEPTEMBER 2024
- 12 SEPTEMBER 2024
- 12 SEPTEMBER 2024
- 10 SEPTEMBER 2024
See also: Course - quarterly report XML upload tutorial
Self-assessment tool
The Commission has developed a CBAM Self-Assessment Tool for Importers to the EU.
The tool provides importers to the EU with the possibility to get a quick overview on whether the imported goods are subject to CBAM during the transitional period, what the CBAM reporting requirements for that particular type of good are, and where to find further information.
Read more
The Commission maintains the tool to facilitate the implementation of CBAM during the transitional period until 31 December 2025. The goal is to keep the tool timely and accurate, and if errors are brought to our attention, we will try to correct them.
However, the Commission accepts no responsibility or liability with regards to the information provided by this tool. It cannot be guaranteed that the tool exactly reproduces the officially adopted legislation. Only the Official Journal of the European Union (the printed edition or the electronic edition on the EUR-Lex website) is authentic and produces legal effects.
Further information on customs obligations for importers to the EU is provided in the TARIC database.
- 31 MARCH 2025
CBAM archived documents
The following documents are outdated versions and are provided for reference purposes only. They may not reflect the rules currently applicable under the CBAM definitive regime.
Default values definitive period (Excel format)
This is an outdated version of the Default values definitive regime (Excel format).
To consult the updated version of the Default values definitive regime, please refer to the following page CBAM legislation and guidance
- 13 FEBRUARY 2026
CBAM implementation for installation operators outside the EU
This is an outdated version of the Guidance document on CBAM implementation for installation operators outside the EU.
To consult the updated version, please refer to the following page CBAM legislation and guidance
- 22 DECEMBER 2023
The document for installation operators outside the EU is also available in Arabic, Chinese, Hindi, Japanese, Korean, Turkish and Ukrainian.
CBAM Manual – Declarant Portal
This is an outdated version of the CBAM Manual – Declarant Portal. To consult the latest version, please refer to ‘CBAM Registry – User Manual – Declarants Portal’ on the CBAM Registry page.
- 18 DECEMBER 2024