CBAM Deadlines & Timeline
Every key CBAM date in one place. The definitive period has been live since 1 January 2026; the first money changes hands in 2027. Below the timeline you will find the CBAM factor ramp, a live status board on the parts that keep moving, and a changelog of what we updated and when.
The dates that matter most
1 January 2026
Definitive period live
Certificates, authorisation and verified data now apply. Only authorised CBAM declarants may import CBAM goods above the 50-tonne threshold.
30 September 2027
First declaration & surrender
The first annual declaration (2026 emissions) and first certificate surrender fall due. The annual deadline is now permanently 30 September.
The definitive period entered into force on 1 January 2026. European Commission
What applies to me, and when
If your annual imports of cement, steel, aluminium and fertilisers are 50 tonnes or less, you are exempt — nothing to file. If you are over 50 tonnes, or you import electricity or hydrogen (always in scope, no exemption), you should already be an authorised CBAM declarant. Either way, the first real money lands in 2027: buy certificates from 1 February, file and surrender by 30 September.
| Your profile | Are you in scope? | What you must do, and by when |
|---|---|---|
| ≤ 50 t/year of cement, steel, aluminium, fertilisers | Exempt | No authorisation, reporting or surrender. Just monitor your cumulative annual tonnage so you know if you are heading over the line. |
| > 50 t/year of those goods | In scope | Be an authorised CBAM declarant. Hold ≥50% of accrued emissions in certificates each quarter (from 2027); buy from 1 Feb 2027; declare and surrender by 30 Sep 2027. |
| Electricity or hydrogen (any volume) | Always in scope | No de minimis applies. Same authorisation, declaration and surrender obligations, regardless of quantity. |
Not sure which row is you? Try the scope checker for a personalised answer.
The full timeline
From reporting to paying
How CBAM moved from a reporting-only transitional period to the live financial regime, with the source for each step.
- 1 Oct 2023 – 31 Dec 2025Superseded
Transitional period (reporting only)
CBAM applied as reporting only: quarterly CBAM reports in the transitional registry, no payment and no certificates. This phase has now ended.
- 31 Mar 2025Confirmed law
Declarant authorisation opens
Applications to become an authorised CBAM declarant opened in the CBAM Registry’s Authorisation Management Module. Allow up to 120 days for the National Competent Authority to assess.
- 1 Jan 2026Confirmed law
Definitive period starts
The full financial regime is live. Only authorised CBAM declarants may import CBAM goods above the 50-tonne threshold, and verified-data, certificate and surrender obligations now apply.
- 7 Apr 2026Confirmed law
First certificate price published
The Commission published the first CBAM certificate price for Q1 2026: €75.36/tCO₂e. In 2026 four quarterly prices are published; from 2027 the price is published weekly.
- 1 Feb 2027Confirmed law
Certificate sales begin
Sales of CBAM certificates begin on the common central platform, covering 2026 imports. Under the Omnibus this was pushed to February 2027, rather than during 2026.
- From 2027Confirmed law
Quarterly 50% minimum holding
At the end of each quarter (31 Mar, 30 Jun, 30 Sep, 31 Dec) an authorised declarant must hold certificates covering at least 50% of embedded emissions accrued so far that year. The Omnibus cut this from 80%.
- 30 Sep 2027Confirmed law
First annual declaration + first surrender
The first annual CBAM declaration (2026 emissions) and the first certificate surrender fall due. The Omnibus moved this from 31 May to 30 September. From here, 30 September is the permanent annual deadline.
- 30 Sep, every year afterConfirmed law
Annual declaration deadline (permanent)
Each year, the authorised declarant files the annual declaration and surrenders certificates for the previous year by 30 September. A sell-back of excess certificates can be requested by 30 June.
The cost ramp
The CBAM factor, year by year
The share of embedded emissions you actually pay for, rising as free EU ETS allowances are withdrawn. So 2026 exposure is small even though the regime is live.
| Year | CBAM factor (share of emissions you pay for) |
|---|---|
| 2026 | 2.5% |
| 2027 | 5% |
| 2028 | 10% |
| 2029 | 22.5% |
| 2030 | 48.5% |
| 2031 | 61% |
| 2032 | 73.5% |
| 2033 | 86% |
| 2034 | 100% (free allowances fully gone) |
2030-onward figures: widely cited, worth confirming
Live status board
What is settled, and what is still moving
The moving parts of CBAM right now. We mark each one plainly so you are not caught out.
CBAM Registry (definitive period)
Default values (definitive period)
CBAM certificate price
Proposed downstream / scope expansion
Not settled yet
Changelog
What we changed, and when
This is a living page. Every material edit is logged here.
- 8 Jun 2026Reviewed against the live definitive period. Added the Q1 2026 certificate price (€75.36/tCO₂e) and confirmed the default-value implementing regulations.
- 7 Apr 2026First CBAM certificate price published for Q1 2026.
- 1 Jan 2026Definitive period went live; updated the timeline and status board accordingly.
- 20 Oct 2025Omnibus simplification (Reg. (EU) 2025/2083) in force: 50-tonne de minimis, declaration moved to 30 Sep, certificate sales to 1 Feb 2027, quarterly holding cut to 50%.
Sources
- [1]European Commission (DG TAXUD): Officially published — simplifications for CBAM (Reg. (EU) 2025/2083)retrieved 8 Jun 2026
- [2]DG TAXUD: CBAM successfully entered into force on 1 January 2026retrieved 8 Jun 2026
- [3]DG TAXUD: First CBAM certificate price now available (Q1 2026)retrieved 8 Jun 2026
- [4]DG TAXUD: Price of CBAM certificatesretrieved 8 Jun 2026
- [5]DG TAXUD: CBAM Registry and reportingretrieved 8 Jun 2026
- [6]EUR-Lex: CBAM summary (Regulation (EU) 2023/956)retrieved 8 Jun 2026
The CBAM Brief
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