The European Commission has launched a public consultation on new implementing rules for the Carbon Border Adjustment Mechanism (CBAM), following the entry into force of the definitive CBAM system on 1 January 2026.
The draft Regulation sets out detailed guidance on how importers may claim deductions where a CO₂ charge has already been paid outside the European Union. It establishes common methods for calculating eligible deductions, documentation requirements, verification procedures, and the evidence required to demonstrate compliance.
The new rules aim to ensure the consistent application of CBAM across all EU Member States while preventing the double charging of CO₂ emissions. The consultation marks another important step towards finalising the operational framework of CBAM. Importers of goods covered by the mechanism are currently required to hold the status of an Authorised CBAM Declarant and fulfil their obligations relating to annual reporting and the surrender of CBAM certificates.
Companies importing high-emission products such as steel, aluminium, cement, fertilisers and hydrogen should closely monitor the outcome of the consultation, as the new implementing rules will have a direct impact on future compliance obligations and financial liabilities.
As the publication of the CBAM certificate price for Q2 (the second quarter) is expected on 6 July, now is the right time to begin preparing for the next reporting period. SGS provides comprehensive support, helping businesses manage CBAM reporting and declarations, carry out preliminary verification, and prepare for the application of actual emissions values in line with the latest regulatory developments.
