CBAM legislation

The acts behind every figure

These are the EU acts we hold and check our calculations against. Each row gives the official title and opens the official text on EUR-Lex. Acts with a page of their own open that page first.

The CBAM Regulation and its amendment

ActOfficial titleDatesOfficial text
Regulation (EU) 2023/956
CELEX 32023R0956
establishing a carbon border adjustment mechanism
A consolidated version (20 October 2025) is published on EUR-Lex; it has no legal effect.
Adopted 10 May 2023
Applies from 1 October 2023
Read on EUR-LexDownload the PDF
Regulation (EU) 2025/2083
CELEX 32025R2083
amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism
Adopted 8 October 2025
Read on EUR-LexDownload the PDF

Implementing and delegated acts under the CBAM Regulation

ActOfficial titleDatesOfficial text
Implementing Regulation (EU) 2025/2547
CELEX 32025R2547
Read our page
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the methods for the calculation of emissions embedded in goods
Adopted 10 December 2025
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/2620
CELEX 32025R2620
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the calculation of the free allocation adjustment to the number of CBAM certificates to be surrendered
Adopted 16 December 2025
Applies from 1 January 2026
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/2621
CELEX 32025R2621
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and the Council as regards the establishment of default values
Adopted 16 December 2025
Applies from 1 January 2026
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2026/1740
CELEX 32026R1740
correcting Implementing Regulation (EU) 2025/2621 as regards Annexes I and IV thereto
Adopted 20 July 2026
Applies from 1 January 2026
Read on EUR-LexDownload the PDF
Delegated Regulation (EU) 2025/2551
CELEX 32025R2551
supplementing Regulation (EU) 2023/956 of the European Parliament and of the Council by specifying the conditions for granting accreditation to verifiers, for the control and oversight of accredited verifiers, for the withdrawal of accreditation and for mutual recognition and peer evaluation of accreditation bodies
Adopted 20 November 2025
Applies from 1 January 2026
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/2619
CELEX 32025R2619
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the information communicated by customs authorities
Adopted 16 December 2025
Applies from 1 January 2026
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/486
CELEX 32025R0486
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declarant
Adopted 17 March 2025
Applies from 28 March 2025
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/2549
CELEX 32025R2549
amending and correcting Implementing Regulation (EU) 2025/486 laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the conditions and procedures related to the status of authorised CBAM declarant
Adopted 10 December 2025
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2024/3210
CELEX 32024R3210
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards the CBAM registry
Adopted 18 December 2024
Applies from 31 December 2024
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/2550
CELEX 32025R2550
amending and correcting Implementing Regulation (EU) 2024/3210 as regards the CBAM registry
Adopted 10 December 2025
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2025/2210
CELEX 32025R2210
laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards goods and processed products brought to the continental shelf or the exclusive economic zone of Member States
Adopted 31 October 2025
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2023/1773
CELEX 32023R1773
laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period
Adopted 17 August 2023
Read on EUR-LexDownload the PDF

EU ETS acts the mechanism refers to

ActOfficial titleDatesOfficial text
Directive 2003/87/EC
CELEX 32003L0087
establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC
A consolidated version (1 March 2024) is published on EUR-Lex; it has no legal effect.
Adopted 13 October 2003
Read on EUR-LexDownload the PDF
Directive (EU) 2023/959
CELEX 32023L0959
amending Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas emission trading system
Adopted 10 May 2023
Read on EUR-LexDownload the PDF
Implementing Regulation (EU) 2026/1412
CELEX 32026R1412
determining revised benchmark values for free allocation of emission allowances for the period from 2026 to 2030 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council
Adopted 26 June 2026
Read on EUR-LexDownload the PDF

The legal text is the one published in the Official Journal of the European Union, which the links above open on EUR-Lex. This page is a reading aid, not the legal text. Our held text was last checked against EUR-Lex on 18 September 2026.

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