Last verified: 2026-05-19
Where you are today. What comes next.
Every milestone in the EU Carbon Border Adjustment Mechanism — verified against EU primary regulation (EUR-Lex + DG TAXUD) and triangulated with tier-1 secondary sources. Present-first hierarchy: today and what is next take precedence; past is collapsed reference.
You are here
The definitive regime is in force. The 31 March 2026 Authorised CBAM Declarant application deadline has passed. The next major customer-facing milestone is the 1 February 2027 certificate sales platform launch, followed by the 30 September 2027 first annual declaration.
Where the EU is right now
Definitive regime in force
Since 1 January 2026 · ~5 months ago
CBAM's definitive regime is the legal status quo across the EU. 2026 is a tracking-only year — no certificate sale, no payment yet — but every imported tonne must be documented for the first annual declaration on 30 September 2027.
Authorised CBAM Declarant deadline — passed
Was 31 March 2026 · ~8 weeks ago
Importers without authorised status face customs refusal for release into free circulation. Pre-deadline applicants may continue importing provisionally during the 120-day NCA decision window (Reg. (EU) 2025/2549).
Next 3 regulatory milestones
Methodology consultation closes
10 June 2026 · in 14 days
Q2 2026 certificate price published
7 July 2026 · in ~6 weeks
Q3 2026 certificate price published
7 October 2026 · in ~4 months
Filter
Filter by category to focus on regulatory events, operational dates (Q-Reports), or customer actions (deadlines). Sector overlay dims non-matching events without hiding them.
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Active filter: category = regulatory · sector = steel
Immediate horizon — regulatory consultations, quarterly certificate prices, supplier engagement windows.
CBAM methodology + free-allocation + 3rd-country carbon-price consultation closes. Commission begins drafting final implementing acts; deliverables expected Q3 2026.
Second quarterly CBAM certificate price published by the Commission, reflecting Q2 2026 EU ETS auction averages.
The 2027 annual cycle ramps up: weekly pricing, certificate sales open 1 February, quarterly holding checks, first annual declaration 30 September.
Third quarterly CBAM certificate price published by the Commission, reflecting Q3 2026 EU ETS auction averages.
Certificate-pricing methodology shifts from quarterly to weekly publication, per Reg. (EU) 2025/2548. Weekly pricing reflects more granular EU ETS auction averages for compliance-year imports.
Authorised declarants may purchase CBAM certificates for 2026 imports via the EU centralised platform. Postponed from the original CBAM regulation by the Omnibus Simplification (Reg. (EU) 2025/2083), confirmed by Reg. (EU) 2025/2548.
Beyond the first annual cycle: second annual declaration + holding checks + downstream extension target.
Target effective date for CBAM downstream-extension scope (selected steel and aluminium downstream products), per Commission proposal COM(2025) 989. Subject to EP + Council ordinary legislative procedure.
Note: PROPOSAL stage (COM(2025) 989) — subject to European Parliament and Council ordinary legislative procedure. Effective date may shift based on co-legislator negotiation outcomes.
Phase-out track
Aligned with the EU ETS, free allocation phases out over nine annual steps. Each year a larger share of embedded emissions is subject to CBAM rather than offset by free allowances.
2026
Free allocation phase-out — 2.5%
First step of CBAM free-allocation phase-out. 2.5% reduction in 2026; corresponding share of embedded emissions subject to CBAM rather than offset by free EU ETS allowances.
2027
Free allocation phase-out — 5%
Second step of CBAM free-allocation phase-out. 5% reduction in 2027.
2028
Free allocation phase-out — 10%
Third step of CBAM free-allocation phase-out. 10% reduction in 2028.
2029
Free allocation phase-out — 22.5%
Fourth step of CBAM free-allocation phase-out. 22.5% reduction in 2029.
2030
Free allocation phase-out — 48.5%
Fifth step of CBAM free-allocation phase-out. 48.5% reduction in 2030 — phase-out crosses the halfway mark.
2031
Free allocation phase-out — 61%
Sixth step of CBAM free-allocation phase-out. 61% reduction in 2031.
2032
Free allocation phase-out — 73.5%
Seventh step of CBAM free-allocation phase-out. 73.5% reduction in 2032.
2033
Free allocation phase-out — 86%
Eighth step of CBAM free-allocation phase-out. 86% reduction in 2033.
2034
Free allocation phase-out complete — 100%
Final step of CBAM free-allocation phase-out. 100% phase-out from 2034 — all embedded emissions of CBAM goods subject to certificate surrender, no offset from free EU ETS allowances.
Source: Reg. (EU) 2025/2620 free allocation + EUR-Lex CELEX 32025R2620
How we got here
The road behind us. Click an era to expand the regulatory events that shaped today's compliance landscape.
2026-01-01 · Regulation (EU) 2023/956 Article 30
Definitive regime in force
CBAM definitive regime enters into force. 2026 is a tracking year only — no annual declaration, no certificate surrender, no financial payment in 2026. Importers must hold authorised declarant status to release covered goods into free circulation.
2025-12-31 · Commission Implementing Regulation (EU) 2025/2621
Reg. (EU) 2025/2621 — default values published
Commission Implementing Regulation (EU) 2025/2621 published in the Official Journal, establishing default embedded-emission values for use where actual supplier data is unavailable. Declarants must justify any use of default values per methodology rules.
2025-12-31 · Regulation (EU) 2023/956 Article 32
Transitional period ends
The 27-month CBAM transitional period concludes. From this date, only the final Q-Report (Q4 2025, due 31 January 2026) remains under the quarterly-reporting model. The definitive regime begins 1 January 2026.
2025-12-17 · COM(2025) 989
COM(2025) 989 — downstream extension proposal published
Commission publishes COM(2025) 989, a legislative proposal to extend CBAM scope to downstream products (selected steel and aluminium downstream goods). Target effective date 1 January 2028, subject to EP + Council ordinary legislative procedure.
2025-12-16 · Commission Implementing Regulation (EU) 2025/2620
Reg. (EU) 2025/2620 — free allocation adopted
Commission Implementing Regulation (EU) 2025/2620 adopted, establishing the free-allocation phase-out schedule aligned with the EU ETS. Free allocation reduces from 2.5% in 2026 to 100% phase-out (no free allocation) by 2034.
2025-12-16 · Commission Implementing Regulation (EU) 2025/2619
Reg. (EU) 2025/2619 — customs communication adopted
Commission Implementing Regulation (EU) 2025/2619 adopted, establishing customs-authority communication procedures for CBAM enforcement. Customs share import data with NCAs for declarant verification.
2025-12-10 · Commission Implementing Regulation (EU) 2025/2547
Reg. (EU) 2025/2547 — methodology adopted
Commission Implementing Regulation (EU) 2025/2547 adopted, establishing the methodology for calculating embedded emissions of CBAM goods under the definitive regime. Published in OJ on 22 December 2025.
2025-12-10 · Commission Implementing Regulation (EU) 2025/2546
Reg. (EU) 2025/2546 — verification adopted
Commission Implementing Regulation (EU) 2025/2546 adopted, defining verification procedures for emission data under the definitive regime. Published in OJ on 22 December 2025.
2025-12-10 · Commission Implementing Regulation (EU) 2025/2548
Reg. (EU) 2025/2548 — certificate pricing adopted
Commission Implementing Regulation (EU) 2025/2548 adopted, establishing certificate-pricing methodology: quarterly pricing for 2026, weekly pricing from 2027, indexed to EU ETS auction averages. Published in OJ on 22 December 2025.
2025-12-10 · Commission Implementing Regulation (EU) 2025/2549
Reg. (EU) 2025/2549 — declarant amendments adopted
Commission Implementing Regulation (EU) 2025/2549 adopted, amending declarant procedures. Notable provision: importers who applied for authorised declarant status by 31 March 2026 may continue importing provisionally during the 120-day national competent authority (NCA) decision window. Published in OJ on 22 December 2025.
2025-12-10 · Commission Implementing Regulation (EU) 2025/2550
Reg. (EU) 2025/2550 — CBAM registry adopted
Commission Implementing Regulation (EU) 2025/2550 adopted, establishing the CBAM Registry — the EU centralised system holding declarant accounts, certificate balances, and annual-declaration submissions. Published in OJ on 22 December 2025.
2025-11-20 · Commission Delegated Regulation (EU) 2025/2551
Reg. (EU) 2025/2551 — verifier accreditation (Delegated)
Commission Delegated Regulation (EU) 2025/2551 adopted, establishing accreditation criteria and procedures for CBAM verifiers. Verifiers must be accredited by national accreditation bodies before signing off on declarant emission data.
2025-10-31 · Regulation (EU) 2025/2210
Reg. (EU) 2025/2210 (offshore) adopted
Regulation (EU) 2025/2210 adopted, addressing offshore-installation treatment under CBAM. The act clarifies attribution rules for emissions associated with offshore-produced inputs.
2025-10-20 · Regulation (EU) 2025/2083
Omnibus Reg. (EU) 2025/2083 enters into force
Omnibus Simplification Regulation enters into force three days after OJ publication. From this date the postponed 30 September 2027 first-annual-declaration deadline is legally binding.
2025-10-17 · Regulation (EU) 2025/2083
Omnibus Reg. (EU) 2025/2083 published in OJ L
CBAM Omnibus Simplification Regulation published in the Official Journal of the European Union. Publication triggers the three-day entry-into-force countdown.
2025-10-08 · Regulation (EU) 2025/2083
Reg. (EU) 2025/2083 (Omnibus) adopted
European Parliament and Council adopt the CBAM Omnibus Simplification Regulation. Key amendments: 50-tonne/year de minimis threshold, first annual-declaration deadline postponed from 31 May 2027 to 30 September 2027, certificate-pricing methodology revisions.
2025-03-17 · Commission Implementing Regulation (EU) 2025/486
Reg. (EU) 2025/486 — Authorised Declarant procedures
Commission Implementing Regulation (EU) 2025/486 lays down detailed procedures for granting authorised CBAM declarant status, including application criteria, financial guarantee rules, and competent national authority (NCA) decision timelines.
2023-10-01 · Regulation (EU) 2023/956 Article 32
Transitional period begins
CBAM transitional period begins. EU importers of covered goods (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen) must submit quarterly Q-Reports detailing embedded emissions. No financial obligations during transitional period — reporting only.
2023-08-17 · Commission Implementing Regulation (EU) 2023/1773
Reg. (EU) 2023/1773 — transitional reporting rules
Commission Implementing Regulation (EU) 2023/1773 lays down detailed rules for transitional-period quarterly reporting (Q-Reports), including methodology, scope, and the QReport XSD technical specification.
2023-05-16 · Regulation (EU) 2023/956
CBAM Regulation published in OJ L 130
Regulation (EU) 2023/956 published in the Official Journal of the European Union, series L 130. Publication triggers entry into force and downstream implementing-act timelines.
2023-05-10 · Regulation (EU) 2023/956
CBAM Regulation (EU) 2023/956 adopted
European Parliament and Council adopt Regulation (EU) 2023/956 establishing the Carbon Border Adjustment Mechanism. This is the foundational legal act creating CBAM scope, sectors, and the transitional + definitive regime structure.
Sustainability + transparency
Every event is verified against minimum 2 EU primary sources or 1 EU primary + 2 tier-1 secondary sources. Each event card shows its category and verification date; conditional events surface a disclaimer footnote.
Last full verification. 2026-05-19. Total events: 55.
Next scheduled review. 2026-08-19. Quarterly cadence (1 February / 1 May / 1 August / 1 November) plus event-driven triggers when the European Commission publishes new CBAM regulations or guidance.
Found an error? cbam@sustys.com — we triage every report within one week, publish a corrected version, and append an audit-log entry.
Disclaimer. This calendar is informational, not legal advice. Verify with EU primary sources before compliance decisions. Subject to regulatory change. Sustys does not represent or warrant completeness or accuracy.
Verified
EU primary + secondary convergence
EUR-Lex and DG TAXUD primary references cross-checked against tier-1 secondary sources (law firm, consultancy, or sector authority).
Conditional
Single strong source + footnoted gap
Disclaimer surfaced on the card. Re-verification scheduled at the next quarterly cycle.
Sources
Direct links to the regulations and Commission guidance underpinning this calendar.