Source: European Commission, Directorate-General for Taxation and Customs Union
Why this market is moving now
- CBAM moved to its definitive regime on 1 January 2026, with authorisation, reporting and certificate obligations for importers.
- Certificates are bought on a common central platform from February 2027.
- The first declarations and certificates are due on 30 September 2027.
- The definitive regime applies a single mass-based threshold of 50 tonnes for authorised declarant status.
Key figures
Each figure names the source it came from. Open the source list below to read the quoted line.
| Figure | Value | Year | Source |
|---|---|---|---|
| CBAM has applied in its definitive regime since 1 January 2026, after a transitional phase from 2023 to 2025. | 2026-01-01 | 2026 | European Commission, Directorate-General for Taxation and Customs Union |
| EU importers above a single mass-based threshold of 50 tonnes of CBAM goods must apply to become authorised CBAM declarants. | 50 tonnes (annual import threshold) | 2026 | European Commission, Directorate-General for Taxation and Customs Union |
| The Commission published a CBAM certificate price of €82.32 for Q3 2026 on 5 October 2026. | 82.32 EUR per certificate | 2026 | European Commission, Directorate-General for Taxation and Customs Union |
| The Commission published CBAM certificate prices of €75.36 for Q1 2026 (7 April 2026) and €75.28 for Q2 2026 (6 July 2026). | 75.36 EUR per certificate (Q1 2026) | 2026 | European Commission, Directorate-General for Taxation and Customs Union |
| CBAM certificate prices are quarterly averages of EU ETS auction prices in 2026 and weekly from 2027, and certificates are bought on a common central platform from February 2027. | 2027-02 central platform start | 2027 | European Commission, Directorate-General for Taxation and Customs Union |
| The first CBAM compliance deadline is 30 September 2027, when the first declarations and corresponding certificates are due. | 2027-09-30 | 2027 | European Commission, Directorate-General for Taxation and Customs Union |
| CBAM covers imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen. | 6 sectors | 2026 | European Commission, Directorate-General for Taxation and Customs Union |
| Regulation (EU) 2025/2083 simplified and strengthened CBAM, and Implementing Regulation (EU) 2025/2548 sets how certificate prices are calculated and published. | 2025/2083 regulation | 2025 | European Commission, Directorate-General for Taxation and Customs Union |
| Importers declare embedded emissions and surrender certificates each year, and can deduct a carbon price already paid in the producing country. | annual declaration cycle | 2026 | European Commission, Directorate-General for Taxation and Customs Union |
Sources and method
The figures on this page come from the public sources listed below. Read how we work.
- European Commission, Directorate-General for Taxation and Customs Union: Carbon Border Adjustment Mechanism (CBAM) (undated page, read 2026-10-27)
Quoted lines
- Figure 1
CBAM operated under a transitional phase from 2023 to 2025. As of 1 January 2026, CBAM is applicable under its definitive regime.
- Figure 7
CBAM applies to imports of selected goods in the following carbon-intensive sectors: cement, iron and steel, aluminium, fertilisers, electricity and hydrogen.
- Figure 1
- European Commission, Directorate-General for Taxation and Customs Union: CBAM definitive regime (undated page, read 2026-10-27)
Quoted lines
- Figure 2
EU importers (or their indirect customs representatives) who import more than the single mass-based threshold of 50 tonnes of CBAM goods
- Figure 9
EU importers declare the emissions embedded in their imports and surrender the corresponding number of certificates each year.
- Figure 2
- European Commission, Directorate-General for Taxation and Customs Union: Price of CBAM certificates (2026-10-05)
Quoted lines
- Figure 3
Q3 2026 5 October 2026 82.32
- Figure 4
Q1 2026 7 April 2026 75.36 Q2 2026 6 July 2026 75.28
- Figure 5
all CBAM certificates will be purchased on the common central platform from February 2027 onwards.
- Figure 3
- European Commission, Directorate-General for Taxation and Customs Union: CBAM communication and news (2026-09-30)
Quoted lines
- Figure 6
the first compliance deadline of 30 September 2027, when the first CBAM declarations and corresponding certificates are due.
- Figure 6
- European Commission, Directorate-General for Taxation and Customs Union: CBAM legislation and guidance (undated page, read 2026-10-27)
Quoted lines
- Figure 8
Regulation (EU) 2025/2083 as regards simplifying and strengthening CBAM
- Figure 8
Companies to watch
Sphera
Sustainability software vendor; its CBAM page describes tools to automate data verification and CBAM reporting workflows (https://www.sphera.com/solutions/cbam/).
Greenly
Carbon accounting platform; its CBAM page offers supplier data collection with tailored CBAM questionnaires and automated follow-ups (https://www.greenly.earth/en-us/cbam).
carbmee
Sustainability compliance software listing CBAM, EUDR and CSRD compliance on its site (https://www.carbmee.com/).
What the full report covers
- 01Executive summary
The answer in one page: size, direction and what moves it - 02Market definition and scope
What is in and out of the European Union market - 03Market size, 2021 to 2025
Historical series and growth rates - 04Outlook to 2031
Base, low and high scenarios with stated assumptions - 05Rules, policy and deadlines
Regulation and programmes that change demand - 06Drivers and barriers
What accelerates or slows adoption, by customer segment - 07Prices, costs and margins
Unit economics where public data allows - 08Competitive landscape
8 to 12 company profiles with recent moves - 09Opportunities and risks
For new entrants, suppliers and investors - 10Method and sources
Every assumption and source, listed
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Frequently asked questions
When did the CBAM definitive period start?
The European Commission says CBAM applies in its definitive regime from 1 January 2026, after a transitional phase from 2023 to 2025.
Who has to register as an authorised CBAM declarant?
EU importers, or their indirect customs representatives, who import more than 50 tonnes of CBAM goods, according to the Commission's definitive regime page.
How much does a CBAM certificate cost?
The Commission published €75.36 for Q1 2026, €75.28 for Q2 2026 and €82.32 for Q3 2026. From 2027 it will publish weekly prices.
Which goods does CBAM cover?
Cement, iron and steel, aluminium, fertilisers, electricity and hydrogen.
When are the first CBAM declarations due?
The Commission says the first compliance deadline is 30 September 2027, when the first declarations and corresponding certificates are due.
Do I need CBAM software?
The Commission runs a CBAM Registry for declarations and certificates. Importers with many suppliers may use third-party tools such as Sphera or Greenly to collect supplier emissions data.
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