Carbon price paid in Third Countries

The European Commission’s Directorate-General for Taxation and Customs Union has published a new synopsis report detailing the outcomes of its recent Call for Evidence (CfE) concerning the carbon price paid in third countries.

Background on the Call for Evidence

On August 28, 2025, the European Commission launched three distinct Calls for Evidence to support the preparation of the implementing acts for the definitive phase of the Carbon Border Adjustment Mechanism (CBAM).

The specific consultation addressed in this newly released report aimed to gather vital stakeholder input on the technical and administrative aspects of converting foreign carbon costs into a reduction of a company's CBAM liability. Key topics covered in the consultation included:

• Requirements for valid proof of payment.

• Methodologies for currency conversion.

• The eligibility and role of third-party certifiers in verifying overseas carbon pricing.

New Implementing Act and Public Feedback

Alongside the release of the synopsis report on May 13, 2026, the Commission also announced that it has published the resulting implementing act for a formal 4-week public feedback period in May 2026.

This presents an important window for stakeholders, consultants, and international suppliers to review the proposed legislative mechanisms for claiming carbon price reductions before the rules are permanently finalized for the 2026 definitive phase.

To read the full "Synopsis report on Call for Evidence on the implementing act on the carbon price paid in third countries for the definitive phase of the CBAM," or to participate in the public feedback period, please visit the official European Commission Taxation and Customs Union website.