# CBAM (Regulation 2023/956 as amended by Regulation 2025/2083)

Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism

- Status: Amendments pending
- Legal order: European Union
- Legal area: Climate, CO₂ and energy
- OJ L 130, 16.5.2023, p. 52, amended by Regulation (EU) 2025/2083 (OJ L 2025/2083, 17.10.2025)
- Business profile: Semi-fabrication, Product manufacturers, Smelting

## In brief

Imports of aluminium (CN 7601, 7603–7614, 7616; excluding scrap 7602) require the status of authorised CBAM declarant and settlement of embedded emissions with certificates. Copper, zinc and lead – outside the scope.

## Key obligations

- import of CBAM goods only by an authorised CBAM declarant; de minimis exemption up to 50 t net mass per year (Art. 2a, Art. 4, Annex VII, point 1)
- application for status before import; submission by 31.03.2026 allowed imports to continue pending a decision (Art. 5(1), Art. 17(7a))
- CBAM declaration for the previous year by 30 September, the first in 2027 for 2026 (Art. 6(1))
- surrender of CBAM certificates by 30 September, the first in 2027 for 2026 (Art. 22(1))
- from 2027, at the end of each quarter, certificates in the account ≥ 50% of embedded emissions since the beginning of the year (Art. 22(2))

## Competent authority

Director of the Revenue Administration Regional Office (IAS) in Poznań (authorised declarant status), KOBiZE (competent authority within the scope of the Act), customs authorities (PUESC)

## Penalties

Failure to surrender – penalty equal to the EU ETS excess emissions penalty for each certificate; import without status – 3 to 5 times that penalty (Art. 26(1)–(2a))

## Entry into force

17.05.2023

## Application

transitional period 1.10.2023–31.12.2025; definitive period from 1.01.2026; sale of certificates from 1.02.2027

## Key dates

- 01.01.2026: start of the definitive period
- 31.03.2026: deadline for the application for status allowing temporary continuation of imports
- 04.01.2027: publication of the certificate price for Q4 2026 (Q1–Q3: EUR 75.36 / 75.28 / 82.32)
- 01.02.2027: start of sales of CBAM certificates
- 30.09.2027: first CBAM declaration and surrender of certificates for 2026
- 01.01.2028: proposed extension to downstream products (COM(2025) 989)

## Pending changes

COM(2025) 989, procedure 2025/0419(COD) – extension to downstream products (including aluminium-based products) and anti-circumvention: Council general approach 12.06.2026, EP 15.09.2026 – referral back to committee for interinstitutional negotiations; COM(2026) 616 – change in the pace of phasing out allocation for CBAM sectors.

## Related acts

- [CBAM implementing provisions (Act of 21.11.2025)](https://igmnir.org/dane/prawo/en/pl-cbam/)
- [EU ETS Directive (2003/87/EC)](https://igmnir.org/dane/prawo/en/eu-ets/)
- [EU ETS review – proposal COM(2026) 616](https://igmnir.org/dane/prawo/en/eu-ets-przeglad/)
- [Industrial Accelerator Act (IAA) – proposal](https://igmnir.org/dane/prawo/en/eu-iaa/)

## Official sources

- [Text of the act](http://data.europa.eu/eli/reg/2023/956/oj)
- [Consolidated text](https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:02023R0956-20251020)
- [Regulation (EU) 2025/2083 – ELI](http://data.europa.eu/eli/reg/2025/2083/oj)
- [European Commission DG TAXUD – CBAM certificate prices](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/price-cbam-certificates_en)
- [OEIL – procedure 2025/0419(COD)](https://oeil.secure.europarl.europa.eu/oeil/en/procedure-file?reference=2025/0419(COD))

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Register as of: 22.10.2026. The official text of the act prevails. IGMNiR. On the website: https://igmnir.org/en/law/#akt-eu-cbam