The EU Carbon Border Adjustment Mechanism (CBAM) is set to become fully operational on January 1, 2026, introducing mandatory fees on CO₂ emissions embedded in certain imported goods. As this date approaches, the European Commission is conducting public consultations on three key implementing acts to clarify the rules for CBAM’s operation. These include: a standardized methodology for calculating embedded emissions, rules for adjusting CBAM fees in line with the phase-out of free EU ETS allowances, and procedures for deducting carbon costs already paid in non-EU countries. The goal is to ensure CBAM aligns with EU climate policy, prevents carbon leakage, and complies with WTO rules. Businesses, especially importers of carbon-intensive goods, must begin preparing now by reviewing supply chain emissions data and understanding potential costs and compliance requirements.
Originally Published By Crowe Advartis (Poland), on 3 September 2025
