Fundamentals
What are the key CBAM dates from 2023 to 2034?
Key CBAM dates from the start of the transitional period in October 2023 through the definitive regime and the projected phase-out of free EU ETS allowances by 2034.
This timeline covers the EU CBAM regulation only; the UK's separate carbon border tax follows its own schedule from January 2027 (see UK CBAM).
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Direct answer
CBAM's transitional period began in October 2023 with quarterly reporting only. The definitive regime starts 1 January 2026, when authorisation and certificate purchase become mandatory. Free EU ETS allowances for covered sectors are projected to phase out by 2034, completing the shift to a full carbon price on imports.
Key dates
1 October 2023
Transitional period begins
Quarterly CBAM reports required from EU importers of covered goods. No financial obligation.
1 January 2025
Default values phase tightens
Use of default values restricted; actual embedded emissions data expected for most goods.
31 December 2025
Transitional period ends
Last quarterly CBAM report covers Q4 2025 imports.
1 January 2026
Definitive regime begins
Only authorised CBAM declarants may import covered goods into the EU. CBAM certificates available for purchase.
31 May 2027
First CBAM declaration due
Annual CBAM declaration for 2026 imports filed by authorised CBAM declarants; certificates surrendered to cover declared embedded emissions.
2026 to 2034
Free EU ETS allowances phase out
Free allocation under the EU ETS for sectors covered by CBAM is phased out on the schedule set in the CBAM Regulation, with CBAM obligations rising in parallel.