CBAM Goes Live: Guidelines for Operational Procedures for 1 January 2026

The Carbon Border Adjustment Mechanism (CBAM) becomes fully operational on 1 January 2026, marking the end of the two-year transitional phase (2023-2025).

This overview provides must-know information for importers and indirect customs representatives to meet CBAM requirements. You may find here a list of useful links and contact points in case of emergencies.

Reminder: What is CBAM?

CBAM is the EU's tool to put a fair price on carbon emitted during the production of carbon-intensive goods that are entering the EU, and to encourage cleaner industrial production in non-EU countries.

What type of goods are concerned by CBAM?

The following goods are concerned by the CBAM regulation: cement, aluminium, fertilisers, iron and steel, hydrogen and electricity.

Find more information specific to each of the 6 sectors under CBAM here.

For a list of goods that CBAM applies to, please check also the CBAM Regulation.

How to simplify the CBAM and the administrative burden?

CBAM has been simplified. Check the Simplification package.

How to be compliant?

Have a CBAM authorisation or an application reference number.

Mandatory for imports above 50 tonnes per calendar year, and for all electricity and hydrogens imports: Importers or indirect customs representatives must hold a valid CBAM account number or application reference number to ensure the release of goods for free circulation.

How to get a CBAM authorisation?

Applications must be submitted before importing goods and latest by 31 March 2026. To submit your application, you have to follow these steps:

Register for access to Uniform User Management & Digital Signatures (UUM&DS) by contacting your National Competent Authority (NCA). Find their contact details here: NCA contact.

Obtain a UUM&DS profile to access the Authorisation Management Module (AMM) from your NCA.

Launch and submit the application in the AMM (CBAM Registry).

What quantity is checked?

More than 50 tonnes triggers compliance requirements.

Non-compliance: Importers and indirect customs representatives may face delays and penalties that could disrupt their supply chain.

How is the regulation enforced and followed-up?

CBAM account number is verified by customs authorities, together with any other customs procedures and risk-based controls.

NCAs (e.g. Member States’ Ministries, National Agencies or Customs Authorities) monitor compliance via the CBAM Registry and enforce penalties for non-compliance.

Importers must contact NCAs directly for application support (Link to NCA contacts).

In case of questions, please reach out to the following contact points:

NCA contact point list

This guideline summarises operational procedures and does not supersede the CBAM Regulation (EU 2023/956) or customs legislation.

For the CBAM regulation, please check EUR-Lex .

For the latest updates to the regulation, please consult: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en