Current status: archived phase
The definitive CBAM regime applies from 1 January 2026. Do not use transitional-period guidance or default values as if they were current definitive-period inputs.
What the transitional period did
Reporting phase
Importers or applicable indirect customs representatives reported information on covered imports and embedded emissions.
No definitive financial adjustment
The phase was designed to collect information and prepare stakeholders before the definitive regime.
Quarterly reports
The final transitional report covered Q4 2025 and followed the transitional reporting framework.
Learning period
The Commission used the phase to develop implementation experience and refine the mechanism.
What changed in 2026
- Move to definitive rulesCurrent assessments should use the definitive-regime legislation, guidance and datasets.
- Re-check product scopeConfirm the current CN classification and applicable CBAM requirements.
- Use current emissions inputsDo not carry transitional default values into a definitive-period calculation without verifying the current rules.
- Document the assessmentKeep the source and date of every regulatory and calculation input.