COMMISSION PUBLISHES UPDATED CBAM Q&A FOR THE DEFINITIVE PERIOD
The European Commission has published an updated version of its Carbon Border Adjustment Mechanism Questions and Answers document, dated May 2026, replacing the December 2024 edition. The new version has been substantially restructured to reflect the entry into force of the definitive period on 01 January 2026 and contains clarifications of direct relevance to customs representatives.
Points addressed include the new 50-tonne mass-based threshold, updated TARIC document codes, the mandatory CBAM account number in customs declarations, and clarified rules on direct and indirect representation. The document also introduces a dedicated section on Northern Ireland and updated guidance on inward processing, rules of origin on a non-preferential basis, returned goods, and centralised representation for groups.
Further updates cover the shift from the Transitional Registry to the definitive CBAM Registry, the start of CBAM certificate sales on 01 February 2027, the lowering of the minimum quarterly holding from 80% to 50% of embedded emissions, and the annual declaration and surrender deadline now set at 30 September, with the first falling on 30 September 2027 for 2026 imports. Certificate pricing will be quarterly in 2026 before moving to weekly publication from 2027.
The Q&A also expands sections on accreditation and verification, default values and embedded emissions methodology, free allocation, third-country operators, and the special regime for electricity importers.