Evropská komise si připravila CBAM vánoční nadílku

The European Commission has released essential legislative documents related to CBAM for the definitive period starting 1 January  2026. These documents are available on the Commission's website HERE.

Among the published materials are regulations governing the trading of CBAM certificates, methodologies for calculating emissions, standard values for emissions calculations, principles for verifying actual data obtained from manufacturers in third countries, and more.

Moreover, the European Commission has published a draft to extend the scope of CBAM to approximately 180 other combined nomenclature codes. This extension could also apply to the import of vehicles and their components, selected categories of machinery and equipment, or products with a high steel content, such as pipes, tubing, or fasteners. The planned expansion of CBAM items could take effect on 1 January 2028.

We remind affected importers that they must first obtain the status of an authorized declarant for CBAM. They will also be interested in the financial impact of the mandatory purchase of CBAM certificates, starting in 2026 – we are happy to assist with the calculations.

Since the extensive nature of the published materials, it is clear that we should not expect a particularly quiet holiday season. We would be pleased to discuss the legislative changes and their impact on your business with you.

Authors:

Jakub Kašuba

Anna Běhounková