CBAM deadlines and what to do now

1 January 2027

Mark-up on default values rises to 20%

For goods imported from 2027, default values carry a 20% mark-up and importers deduct 95% of the EU benchmark, so the cost per tonne goes up.

1 February 2027

CBAM certificates go on sale

Authorised declarants can start buying certificates. Certificates for 2026 imports are priced at the quarterly average of EU ETS auction prices.

30 June 2027

Suggested: send buyers verified figures for 2026Suggested

Not a legal deadline. Buyers file in September, so send verified emissions for goods shipped in 2026 by the end of June, in time to replace the default values.

30 September 2027

CBAM declaration for 2026 imports due

Importers file the annual declaration for goods imported in 2026 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2028

Mark-up on default values rises to 30%

For goods imported from 2028, default values carry a 30% mark-up and importers deduct 90% of the EU benchmark, so the cost per tonne goes up.

1 January 2028

Proposed: CBAM extends to downstream productsProposal

The Commission has proposed adding many products made mostly of steel or aluminium, such as fasteners, machine parts and appliances, from 1 January 2028. Parliament and Council can still change the list.

30 June 2028

Suggested: send buyers verified figures for 2027Suggested

Not a legal deadline. Buyers file in September, so send verified emissions for goods shipped in 2027 by the end of June, in time to replace the default values.

30 September 2028

CBAM declaration for 2027 imports due

Importers file the annual declaration for goods imported in 2027 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2029

Free-allocation deduction falls to 77.5%

For goods imported from 2029, importers deduct only 77.5% of the EU benchmark, so the cost per tonne rises again.

30 June 2029

Suggested: send buyers verified figures for 2028Suggested

Not a legal deadline. Buyers file in September, so send verified emissions for goods shipped in 2028 by the end of June, in time to replace the default values.

30 September 2029

CBAM declaration for 2028 imports due

Importers file the annual declaration for goods imported in 2028 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2030

Free-allocation deduction falls to 51.5%

For goods imported from 2030, importers deduct only 51.5% of the EU benchmark, so the cost per tonne rises again.

30 June 2030

Suggested: send buyers verified figures for 2029Suggested

Not a legal deadline. Buyers file in September, so send verified emissions for goods shipped in 2029 by the end of June, in time to replace the default values.

30 September 2030

CBAM declaration for 2029 imports due

Importers file the annual declaration for goods imported in 2029 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2031

Free-allocation deduction falls to 39%

For goods imported from 2031, importers deduct only 39% of the EU benchmark, so the cost per tonne rises again.

30 September 2031

CBAM declaration for 2030 imports due

Importers file the annual declaration for goods imported in 2030 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2032

Free-allocation deduction falls to 26.5%

For goods imported from 2032, importers deduct only 26.5% of the EU benchmark, so the cost per tonne rises again.

30 September 2032

CBAM declaration for 2031 imports due

Importers file the annual declaration for goods imported in 2031 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2033

Free-allocation deduction falls to 14%

For goods imported from 2033, importers deduct only 14% of the EU benchmark, so the cost per tonne rises again.

30 September 2033

CBAM declaration for 2032 imports due

Importers file the annual declaration for goods imported in 2032 and surrender the certificates. Suppliers' verified figures must be in by then.

1 January 2034

Free allocation ends

From 2034 importers can no longer deduct any free allocation, so CBAM is paid on all embedded emissions.

30 September 2034

CBAM declaration for 2033 imports due

Importers file the annual declaration for goods imported in 2033 and surrender the certificates. Suppliers' verified figures must be in by then.