CBAM – Full Implementation as of January 1, 2026 for Imports into the EU
The EU will fully implement the Carbon Border Adjustment Mechanism (CBAM) as of January 1, 2026. The aim is to create equal competitive conditions and prevent the relocation of emissions-intensive production to countries with lower climate protection requirements (“carbon leakage”).
Importers of certain goods such as steel, aluminum, cement, fertilizers, and electricity will in future have to bear CO₂ costs comparable to those for goods produced within the EU.
What does this mean for importers?
As of January 1, 2026, goods may only be released for free circulation in the EU if:
- the declarant is an authorized CBAM declarant and holds a CBAM account number, or
- one of the exemptions provided for in the regulation applies.
New codes have been introduced for declarations in the ATLAS system, for example:
- Y128: CBAM account number
- Y135: Exemption for military purposes
- Y137: De-minimis exemption
The complete list can be found in the official ATLAS information 0881/2025.
Recommended actions:
- Check whether your imported goods fall under the CBAM regulation.
- Apply in good time for the status as an authorized CBAM declarant and obtain your CBAM account number.
- Inform your customs agent about the correct codes or exemptions.
If you have any questions, please contact your usual representative. We will be happy to assist you.