Explore news, insights, and guidance designed to help you navigate the evolving world of Carbon Border Adjustment Mechanisms.
HMRC has published guidance explaining how UK importers must calculate embodied emissions and outlining the specific timeline rules for using actual verified emissions intensity data from overseas suppliers.
HM Revenue & Customs (HMRC) has published official default emissions values across all covered sectors for importers to use in UK CBAM returns when verified actual emissions data is unavailable.
HMRC has released operational guidance instructing overseas installation operators on how to monitor and verify emissions data so that UK importers can use actual values rather than default rates.
HMRC has released operational guidance detailing the eligibility, accreditation, and reporting requirements for independent verifiers auditing actual emissions data for the UK CBAM.
HMRC has published a 313-page technical guidance document detailing the monitoring, reporting, and verification (MRV) rules for the UK CBAM, with a public feedback window open until 13 November 2026.
HM Revenue & Customs (HMRC) has published guidance detailing how the quarterly varying CBAM rates will be applied to imported goods across the five covered sectors based on the effective UK carbon price.
HMRC has released explanatory guidance detailing how sector-level UK CBAM rates are calculated under the Finance Act 2026, alongside illustrative 2027 figures to help businesses project future liabilities.
DG TAXUD has officially published the Q3 2026 CBAM certificate price at €82.32, which will apply to emissions embedded in goods imported during this quarter.
DG TAXUD has published a technical follow-up and resources from its fourth CBAM implementation webinar, detailing compliance chain actors, monitoring methodologies, downstream extensions, and the 2027 declaration deadline.
DG TAXUD has published an official factsheet detailing the operational lifecycle of CBAM certificates, covering sales timelines, quarterly holding obligations, annual surrender rules, and repurchase/cancellation mechanics.
DG TAXUD has assessed the 50-tonne CBAM de minimis threshold for 2025-2026, concluding that it exempts only 0.87% of embedded emissions and remains compliant with the 1% legal limit.
The European Commission has released a centralized update highlighting new guidance documents, operational manuals, and training videos for CBAM verifiers and National Accreditation Bodies.
DG TAXUD has published a new suite of training videos guiding accredited verifiers on registry applications, change requests, and managing collaborations with third-country installation operators.
The EEA Committee has officially incorporated CBAM into the EEA Agreement. The update clarifies that the Norwegian Tax Administration will handle authorizations, introduces a grace period for applications, and awaits final approval from Iceland.
The UK government has published Statutory Instrument 2026 No. 994, appointing 1 January 2027 as the date on which the Finance Act 2009 interest provisions for late payments and repayments will apply to the UK Carbon Border Adjustment Mechanism (CBAM).
The UK government has formally laid Statutory Instrument 2026 No. 995, establishing the emissions and verification framework for the UK CBAM, set to take effect on January 1, 2027.
The Norwegian Environment Agency has opened a new public consultation for an updated draft of the national CBAM Regulation, supplementing the original proposal from February 2026.
The Norwegian Environment Agency and Norwegian Customs (Tolletaten) hosted a joint operational session clarifying covered commodities, supplier data requirements, emissions reporting, and certificate management ahead of Norway's 2027 launch.
DG TAXUD has released the official procedure and user manuals detailing how accredited CBAM verifiers can obtain access to the CBAM Registry starting September 1, 2026.
HM Revenue & Customs (HMRC) has released a provisional list of overseas carbon pricing schemes that meet the qualifying criteria for Carbon Price Relief under the upcoming UK CBAM framework.
The European Commission has released new guidance detailing the requirements for CBAM verification and accreditation, alongside procedures for accessing the central CBAM Registry.
The European Commission has released a comprehensive series of ten guidance documents to support stakeholders with CBAM implementation during the definitive period.
The European Commission has retroactively corrected CBAM default values and production route indicators, mandating that mark-ups are calculated dynamically within the CBAM Registry to ensure accurate free allocation deductions.
DG TAXUD has published a follow-up and resources from its recent webinar on becoming a CBAM verifier, detailing accreditation processes and upcoming registry requirements.
HM Revenue & Customs (HMRC) has updated its core policy summary for the UK Carbon Border Adjustment Mechanism (CBAM), detailing the framework set out in the Finance Act 2026.
HM Revenue & Customs (HMRC) has published step-by-step guidance on how UK importers can claim Carbon Price Relief for CBAM goods subject to qualifying overseas carbon pricing schemes.
HM Revenue & Customs (HMRC) has published detailed guidance on the mandatory 6-year record-keeping requirements and associated penalties for UK CBAM importers ahead of the 2027 launch.
HM Revenue & Customs (HMRC) has published step-by-step guidance to help importers determine if they need to register for the UK CBAM and track the £50,000 threshold ahead of the 2027 launch.
HM Revenue & Customs (HMRC) has published the draft Force of Law Notice for the UK CBAM, along with the version 1.00 System Boundaries document and the Carbon Pricing Verification Form.
The European Commission has officially published the Q2 2026 price for CBAM certificates, set at €75.28, in alignment with the average price of EU ETS allowances.
The European Commission has published comprehensive guidance on the verification rules and accreditation framework for checking embedded emissions under the CBAM definitive regime.
The European Commission has published a new factsheet explaining the requirements and differences between using actual versus default values in upcoming CBAM declarations.
Norway's parliament, Stortinget, has formally passed the national CBAM law, establishing the primary legal framework and giving parliamentary consent for its incorporation into the EEA Agreement.
The European Council has reached an agreement to extend the Carbon Border Adjustment Mechanism (CBAM) to specific downstream goods and reinforce anti-circumvention measures.
The European Commission has released a technical follow-up to its May 2026 webinar, outlining new rules for functional units, precursor emissions, and system boundaries for iron, steel, and aluminum.
DG TAXUD has released a comprehensive technical study analyzing default emission factors, actual emissions verification via PPAs, and potential expansions for indirect emissions under CBAM.
The European Commission has published an updated Frequently Asked Questions (FAQ) document tailored specifically for the CBAM definitive period.
Join the Norwegian Environment Agency, Tax Administration, and Customs on May 27, 2026, for a comprehensive webinar detailing what the 2027 CBAM rollout means for Norwegian importers.
The European Commission has published a synopsis report on the Call for Evidence regarding the conversion of foreign carbon costs to reduce CBAM liability during the definitive phase.
The European Commission has released the official presentation and a summary of key takeaways following its May 7th webinar for third-country exporters.
Register for the European Commission's May 7 webinar to learn how third-country exporters can master the CBAM methodology and turn low-carbon investments into a competitive edge.
HMRC has opened a technical consultation on draft secondary legislation covering embodied emissions, system boundaries, and verification rules for the UK CBAM.
HM Revenue & Customs has released the comprehensive policy summary for the UK CBAM, confirming the £50,000 threshold and sector scope ahead of the 2027 launch.
The UK has released the next set of CBAM draft legislation focusing on the technical implementation of the mechanism, including the calculation of embedded emissions, system boundaries, and monitoring and verification requirements.
The European Commission has published the first price of CBAM certificates for 2026 Q1 on its new dedicated page on the CBAM website, marking an important milestone in the implementation of CBAM.
The European Commission has published a step-by-step guide detailing how non-EU operators can delegate CBAM Registry access rights to their employees using the EU Access Admin-Ext tool.
The European Commission has proposed a critical amendment to the Market Stability Reserve (MSR) to stop the invalidation of excess carbon allowances, reinforcing the stability and predictability of the EU ETS.
The Norwegian Environment Agency and Customs Service have announced overlapping public consultations regarding domestic CBAM regulations and a new importer registration scheme ahead of the 2027 launch.
The European Commission has updated its CBAM communication portal for 2026. Explore the latest webinars, info sessions, and the newly released Q&A on Article 27A.
A recent EU publication clarifies the January 1, 2026 customs requirements for importers of CBAM goods. Learn why surpassing the 50-tonne threshold mandates a CBAM account or application reference number.
CBAM is now fully operational. Review the essential operational guidelines for 2026, including how to secure your CBAM authorization, navigate the 50-tonne threshold, and ensure customs compliance.
The European Commission will publish the first quarterly price for CBAM certificates on April 7, 2026. Learn how this quarterly average of EU ETS prices impacts the cost of your 2026 imports.
The EFTA Surveillance Authority (ESA) has revised its CO2 compensation guidelines for Norway, expanding eligible sectors and announcing upcoming calculation methods to address overlaps with CBAM rules.
The European Commission has launched a call for tender to establish the Common Central Platform (CCP) for the sale and repurchase of CBAM certificates, with operations beginning in February 2027.
Review the latest CBAM developments from February 2026, including the CCP call for tender, updated default values, new training modules, and the UK CBAM policy summary.
The European Commission has published the CBAM default values and benchmarks for the definitive period as downloadable Excel files.
HMRC Closes Consultation on Draft UK CBAM Secondary Legislation
The Norwegian Environment Agency has launched a consultation outlining how the EU's CBAM Registry and Authorisation Regulations will be implemented in the EEA. Stakeholder feedback is due March 27, 2026.
The Norwegian Environment Agency is submitting for consultation a draft CBAM regulation on the adjustment of carbon prices when importing goods to the EEA.
CBAM officially entered its definitive phase on January 1, 2026. Explore the operational results, trade volumes, and crucial next steps for importers following the first week of live customs validation.
The absolute final deadline to submit your application to become an Authorized CBAM Declarant is March 31, 2026. Act immediately to avoid blocked imports and financial penalties.
The European Commission has announced significant updates to strengthen CBAM, including an expansion to 180 downstream products by 2028, stricter anti-circumvention measures, and a new Decarbonisation Fund.
HM Treasury has released an updated UK CBAM factsheet. Review the latest policy details, including the delay of indirect emissions to 2029, accounting periods, and the potential EU-UK ETS linkage.
HM Revenue & Customs has published the official UK CBAM policy paper. Discover the key rules, including the £50,000 threshold and the exclusion of indirect emissions, ahead of the 2027 launch.
The amended Regulation as regards simplifying and strengthening the CBAM has been published in the Official Journal of the European Union.
The European Commission is seeking stakeholder feedback on crucial CBAM rules, including emission calculations and free allocation adjustments. Learn what this means for your business and how to submit evidence before September 25, 2025.
The Climate Change Presidency hosted its latest Green Transition and CBAM consultation meeting in Gaziantep, highlighting the new MEDAS system, ETS progress, and Turkey's Green Taxonomy.
The Climate Change Presidency continued its series of Green Transition and CBAM consultation meetings in Mardin, Turkey, focusing on the National Taxonomy, ETS, and preparing industrialists for EU regulations.