CBAM 2027 declaration deadline: what's due and when
The first annual CBAM declaration is due 30 September 2027, covering goods imported in 2026. Certificate sales start 1 February 2027.
Published 19/10/2026 · Facts checked on 2026-10-18
Answer box
The first annual CBAM declaration is due 30 September 2027, and covers goods imported into the EU during the 2026 calendar year. CBAM certificate sales start 1 February 2027. The declarant is the EU importer (or its indirect customs representative) that is authorised in the CBAM Registry.
The three dates that matter
- 1 January 2026 — definitive period begins; embedded emissions start accruing.
- 1 February 2027 — certificate sales open.
- 30 September 2027 — first annual declaration due.
What has to be ready by 30 September 2027
- An authorised CBAM declarant registration in the CBAM Registry.
- Supplier data for every in-scope installation that produced goods you imported in 2026.
- Where actual values are claimed: a positive verification opinion from an EU-accredited verifier.
- Enough CBAM certificates to surrender for the embedded emissions claimed.
Where CBAMWorks fits
CBAMWorks collects, confirms and calculates the supplier data. It does not file the declaration — you (or your customs representative) file in the CBAM Registry.