CBAM facts: one sourced reference for the numbers that matter
A single fact sheet of the verified CBAM dates, thresholds and rules — every number with a source link and a 'checked on' date.
Published 19/10/2026 · Facts checked on 2026-10-18
Dates
- 1 January 2026 — definitive period begins.
- 1 September 2026 — verifier registration opens.
- 1 January 2027 — first verification reports can be issued.
- 1 February 2027 — CBAM certificate sales begin.
- 30 September 2027 — first annual declaration due (for 2026 imports).
Thresholds
- De minimis: 50 tonnes per importer per calendar year, combined across steel, aluminium, fertilisers, cement. Not electricity or hydrogen.
Mark-up on default values
- +10 % for 2026
- +20 % for 2027
- +30 % from 2028
- Additional +1 % for fertilisers — still being clarified in official guidance; not treated as settled.
Sector boundary
- Iron & steel, aluminium: direct emissions only. Exception for steel: indirect emissions of sintered-ore precursors carry into finished steel.
- Cement, fertilisers: direct + indirect emissions.
- Electricity, hydrogen: direct emissions, their own methodology.
Who files
The EU importer (or its indirect customs representative) as an authorised CBAM declarant, in the CBAM Registry.
Who verifies
An EU-accredited verifier. First year requires a site visit; subsequent years can be remote.
Where the numbers come from
Every number on this page has a primary source linked above and a “facts checked on” date. If a figure moves (e.g. a new corrected implementing regulation), we update here and log the change on the rule tracker. The methodology page sets out how the calculation engine uses these inputs.