Downloads
Reference material on CBAM. Each file links to its source. Use of any download is subject to our terms.
Regulation (EU) 2023/956 establishing CBAM
Official consolidated text of the EU Regulation that establishes the Carbon Border Adjustment Mechanism. Published in the Official Journal on 16 May 2023.
Implementing Regulation (EU) 2023/1773 on transitional reporting
Commission Implementing Regulation laying down the rules for the application of the CBAM Regulation as regards reporting obligations during the transitional period.
Commission Quick Guide on CBAM (2025)
European Commission's practitioner-facing summary of the CBAM rules, covering scope, authorisation, reporting and the transition to the definitive period.
Commission default values for the transitional period
Default values for embedded emissions of CBAM goods, published by the Commission for use during the transitional period under the conditions of the Implementing Regulation.