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Taxation and Customs Union
  • News article
  • 23 December 2025
  • Directorate-General for Taxation and Customs Union
  • 1 min read

Reminder: CBAM goes live on 1 January 2026

On 1 January 2026, CBAM rules enter into effect.

This means that those importing more than 50 tonnes of cement, iron and steel, aluminium, fertiliser, as well as all importers of electricity or hydrogen need to have submitted an application or received an authorisation at the time of import. Importers who have not already submitted applications need to act fast now to avoid risking disruptions, delays, or penalties. Applications must be submitted prior to import and at the latest by 31 March 2026 for all concerned import companies. 

Check out the quick guide to see what you need to do: 

  • General publications
  • 23 December 2025
Quick Guide CBAM

For guidance and information by sector, please consult the CBAM webpage.

Details

Publication date
23 December 2025
Author
Directorate-General for Taxation and Customs Union