EU CBAM Webinar Clarifies 2026 Implementation Changes

EU Customs & Tariffs News

Published March 26th, 2026

Detected April 1st, 2026

Summary

The European Commission's DG TAXUD published a webinar summary clarifying the Carbon Border Adjustment Mechanism's definitive phase, which began 1 January 2026. The document explains CBAM emissions calculations (embedded emissions, free allocation adjustments, and third-country carbon price deductions) and the choice between default and actual verified values. CBAM importers and declarants must submit their CBAM Registry applications by 31 March 2026.

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What changed

CBAM entered its definitive phase on 1 January 2026. The EC webinar clarified that embedded emissions calculations comprise three elements: direct embedded emissions, free allocation adjustment, and carbon price paid in third countries. CBAM importers must choose between default values or actual values verified by an EU National Accreditation Body-accredited third party. Emissions reports based on actual values require mandatory verification.

CBAM importers or their indirect customs representatives must submit their CBAM Registry application before their first EU import and no later than 31 March 2026. Stakeholders should review webinar materials and determine their emissions calculation methodology. A follow-up webinar on CBAM calculation methodology is planned for May 2026.

What to do next

Submit CBAM Registry application by 31 March 2026 before conducting any EU imports of CBAM goods
Determine emissions calculation methodology: default values or actual values with third-party verification
If using actual values, engage an accredited EU verifier to verify total embedded emissions

Source document (simplified)

With CBAM having entered its definitive phase on 1 January 2026, it is essential for stakeholders to understand their new obligations and prepare for full implementation.

The webinar clarified the practical implications of the definitive CBAM period and guided stakeholders (CBAM importers/declarants, exporters in a third country, and potential verifiers) through key obligations and upcoming milestones.

Important upcoming deadline

Importers of CBAM goods or their indirect customs representatives must submit their CBAM application in the CBAM Registry before their first import into the EU and by 31 March 2026 at the latest.

Webinar highlights

Explanation of the CBAM emissions calculation. Three main elements:
- Embedded emissions.
- Free allocation adjustment.
- Carbon price already paid in a third country (where applicable).
Decision to be made by CBAM importers: embedded emissions can be based on **** default values or actual values subject to verification.
Verification & accreditation:
- CBAM verification report: emissions reports based on actual values must be verified by an accredited third-party verifier.
- Verifier accreditation: verifiers must be accredited by EU National Accreditation Bodies to verify the total embedded emissions.

Resources

If you missed the live event or wish to revisit the technical details, you can access the recording and supporting documents below:

Key takeaways: for a summary of this webinar, download the CBAM one pager.
Webinar recording: watch the full session on the Customs & Tax EU Learning Portal.
Webinar presentation: download and review the presentation slides. Don’t miss our next webinar on the methodology of the CBAM calculation (indicative date: May 2026).

For more information, visit DG TAXUD’s dedicated CBAM page. Stay updated on future webinars and regulatory milestones by subscribing to the CBAM newsletter.

Details

Publication date 26 March 2026 Author Directorate-General for Taxation and Customs Union
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Named provisions

CBAM Emissions Calculation Embedded Emissions Free Allocation Adjustment Carbon Price Deduction Default Values vs Actual Values Verifier Accreditation CBAM Verification Report