CBAM confirmed for 2026: no delays, says the European Commission

The Carbon Border Adjustment Mechanism (CBAM) remains on track. Despite recent market rumors hinting at a potential delay, the European Commission has clarified that the timeline remains unchanged: the fiscal phase of CBAM will begin on January 1, 2026, as established by EU law.

European Commission confirms CBAM timeline

This official position was communicated in a written response to EUROMETAL, the European steel and metals distribution federation, which had requested clarification following speculation in the press and industry circles. The Director-General of DG TAXUD (Directorate-General for Taxation and Customs Union) confirmed that any change to the CBAM schedule would require a formal legislative proposal, but “there is no such proposal on the table.”

For metal and steel importers, the message is unequivocal: preparations must continue without delay. The transitional phase, which began in October 2023, will conclude on December 31, 2025. Starting January 1, 2026, importers will not only be required to report the embedded carbon emissions of goods imported from outside the EU, but also to purchase and surrender CBAM certificates corresponding to those emissions.

A de minimis exemption under discussion

On 18 June 2025, the European Parliament and the Council reached a provisional political agreement to simplify CBAM obligations. A key measure is the introduction of a “de minimis” exemption for importers bringing less than 50 tonnes per year of CBAM-covered goods into the EU.

The exemption is designed to ease administrative pressure on SMEs and is expected to be formally adopted in September 2025, following approval by both institutions and publication in the EU Official Journal.

Although it would exempt around 90% of importers, these account for less than 1% of total embedded emissions — ensuring that the environmental impact of CBAM remains virtually unchanged.

For more details on reporting obligations and regulatory updates, please refer to the official European Commission page.

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Image source: European Commission