Veuillez noter que cette nouvelle est disponible en anglais seulement.
This August, the European Commission published the detailed rules governing the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its transitional phase. The transitional phase starts on 1 October of this year and runs until the end of 2025, before the definitive CBAM comes into force in 2026.
The Implementing Regulation details the transitional reporting obligations for EU importers of CBAM goods, as well as the transitional methodology for calculating embedded emissions released during the production process of CBAM goods. The legislation was also accompanied by detailed guidance to help EU importers and third country producers comply with their obligations in the transitional phase.
In the CBAM’s transitional phase, traders will only have to report on the emissions embedded in their imports subject to the mechanism without paying any financial adjustment. This will give adequate time for businesses to prepare in a predictable manner, while also allowing for the definitive methodology to be fine-tuned by 2026. While importers will be asked to collect fourth quarter data as of 1 October 2023, their first report will only have to be submitted by 31 January 2024.
The Commission is now organising a series of webinars for importers and producers, covering general features of the CBAM as well as the specifics of each sector. The schedule and registration details are available on our dedicated website.
Full details, guidance and schedule of webinars are available on our dedicated website.