EU Carbon border Adjustment Mechanism (CBAM) Calls for Evidence

Regulation (EU) 2023/956 (‘CBAM Regulation’) provides for the adoption of implementing acts to clarify and harmonise key technical aspects of the CBAM Regulation. These acts are essential to ensure the functioning of CBAM Regulation in its definitive regime, starting from 1 January 2026 and in view of the first CBAM declarations to be submitted by 30 September 2027.

As part of this process on 28 August the European Commission’s Directorate-General for Taxation and Customs Union (DG TAXUD) has launched three Calls for Evidence to gather the opinion of stakeholders, including in partner countries, and inform the planned implementing acts of the CBAM Regulation concerning:

1. the calculation of embedded emissions (Article 7)
2. adjustments of the CBAM obligation taking into account a carbon price effectively paid in a third country (Article 9)
3. adjustments of the CBAM obligation taking into account the EU ETS free allocation between 2026 and 2034 (Article 31)

You are encouraged to provide your input on these calls through the following links:

• Methodology for the definitive period starting on 1 January 2026
• Adjustment of obligation to surrender them to take account of free ETS allowances
• Carbon price paid in a third country

These Calls for Evidence are open for feedback until 25 September.
More information is available here: https://taxation-customs.ec.europa.eu/carbon-border…