CBAM: New Implementing Rules
The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), following the start of the definitive CBAM regime on 1 January 2026.
The draft regulation provides detailed guidance on how importers can claim deductions where a carbon price has already been paid outside the European Union. It establishes common methodologies for calculating eligible deductions, documentation requirements, verification procedures and evidence needed to demonstrate compliance.
These rules are intended to ensure consistent application of CBAM across all Member States while preventing double carbon pricing. The consultation represents another important step in finalising the operational framework of CBAM, which now requires importers of covered goods to hold the status of Authorised CBAM Declarant and comply with annual reporting and certificate surrender obligations.
Businesses importing carbon-intensive products such as steel, aluminium, cement, fertilisers and hydrogen should closely monitor the outcome of the consultation, as the implementing rules will directly influence future compliance requirements and financial obligations.
With the price of Q2 CBAM certificates expected to be published on 6 July, now is the ideal time to prepare for the next reporting period. SGS offers comprehensive support, helping businesses manage CBAM reporting and declarations, perform pre-verification, and prepare the use of actual values when everything will be settled in line with the latest regulatory developments.
