CBAM legislation and guidance

Legal Texts

Regulations

Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism

Regulation (EU) 2025/2083 as regards simplifying and strengthening CBAM

Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism (consolidated version after Regulation (EU) 2025/2083)

Implementing acts

Implementing acts and related annexes

Commission Implementing Regulation (EU) 2023/1773 on CBAM for the transitional phase

Annexes for the transitional phase

Commission Implementing Regulation (EU) 2025/2210 on goods and processed products brought to the continental shelf or the exclusive economic zone of Member States

Commission Implementing Regulation (EU) 2025/2546 on the application of verification principles

Commission Implementing Regulation (EU) 2025/2547 on methods for the calculation of emissions embedded in goods

Commission Implementing Regulation (EU) 2025/2548 on the calculation and publication of CBAM certificate prices

Commission Implementing Regulation (EU) 2025/2619 on information communicated by customs authorities

Commission Implementing Regulation (EU) 2025/2620 on the calculation of the free allocation adjustment to the number of CBAM certificates to be surrendered

Implementing acts and related amendments

Commission Implementing Regulation (EU) 2025/486 on the status of authorised CBAM declarant

Commission Implementing Regulation (EU) 2025/2549 on the status of authorised CBAM declarant (amendment/correction)

Commission Implementing Regulation (EU) 2024/3210 on the CBAM registry

Commission Implementing Regulation (EU) 2025/2550 on the CBAM registry (amendment/correction)

Commission Implementing Regulation (EU) 2025/2621 on the establishment of default values

Commission Implementing Regulation (EU) 2026/1740 on the establishment of default values (correcting act) (UPDATE JULY 2026)

Synopsis reports

On 28 August 2025, the European Commission launched three Calls for Evidence (CfEs) to support the preparation of implementing acts for the definitive phase of CBAM, including on the methodology for the definitive period, the free allocation adjustment and the carbon price paid in third countries. These synopsis reports summarise and provide an analytical overview of the stakeholders’ answers to the calls for evidence in the covered areas.

Delegated acts

Commission Delegated Regulation (EU) 2025/2551 on accreditation and verification

Review and legislative proposals

Proposal to simplify CBAM - Omnibus I

Proposal to simplify CBAM - Omnibus II

Report on the application of the CBAM Regulation

Proposal COM(2025) 989 on the extension of its scope to downstream goods and anti-circumvention measures

Proposal COM(2025) 990 on establishing the Temporary Decarbonisation Fund

Default values and benchmarks

The Commission has published the corrected default values. An Excel file is made available for information purposes only, while the legally binding values are set out in Commission Implementing Regulation (EU) 2025/2621.

Following publication of the corrected default values in Commission Implementing Regulation (EU) 2026/1740, a consolidated version of Commission Implementing Regulation (EU) 2025/2621 will be available soon

10 AUGUST 2026

Default values definitive period (Excel format)

The Commission has published the benchmarks. The benchmarks are set out in Commission Implementing Regulation (EU) 2025/2620. An Excel file is provided for information purposes only.

13 FEBRUARY 2026

Benchmarks definitive period (Excel format)

Guidance documents

Guidance documents on CBAM implementation for installation operators outside the EU

The European Commission published a series of ten guidance documents to help non-EU operators with the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive period.