CBAM proposed changes

The EU Carbon Border Adjustment Mechanism (CBAM) entered its definitive regime on 1 January 2026. Authorised CBAM importers must now purchase certificates to cover embedded emissions in goods and electricity imported into the EU.

Read about all the proposed changes in our factsheet.

What are the main CBAM updates?

Nine implementing acts, published late 2025 and now in force, detail operational rules covering:

• How to calculate emissions embedded in goods
• How CBAM certificates are priced
• Verification of CBAM calculations and returns

The European Commission has also issued a proposed Regulation to:

• Strengthen anti-circumvention measures
• Dramatically increase CBAM scope to complex goods based around steel and aluminium (industrial goods + some consumer products)

This proposal follows the normal legislative process, so final provisions and timing remain uncertain.

Why this matters for your business

These detailed rules affect importers, verifiers, accountants and supply chain managers. Our factsheet summarises accountancy-relevant provisions. Those who must comply should consult the actual legislation.

Download the CBAM 2026 factsheet for practical guidance on the definitive regime.