The CBAM timeline, 2023 to 2034.
CBAM runs on a calendar. The reporting-only transitional period ended on 31 December 2025; the definitive regime has applied since 1 January 2026. The next hard dates are 1 February 2027, when certificate sales open, and 30 September 2027, when the first annual declaration is due. Behind them, free allocation to EU producers phases out until 2034, and the CBAM cost per tonne rises with it.
Every CBAM date that matters.
| Date | What happens | Who it affects |
|---|---|---|
| 10 May 2023 | CBAM Regulation (EU) 2023/956 adopted | Everyone |
| 1 Oct 2023 – 31 Dec 2025 | Transitional period: quarterly CBAM reports, no certificates, no payment | EU importers (now over) |
| 31 Mar 2025 | Applications for authorised CBAM declarant status open in the CBAM Registry | EU importers |
| 20 Oct 2025 | Simplification Regulation (EU) 2025/2083 in force: 50-tonne threshold, 30 September deadline, default values allowed | EU importers |
| 1 Jan 2026 | Definitive regime applies; only authorised declarants may import CBAM goods above 50 tonnes | EU importers; non-EU suppliers asked for data |
| 31 Mar 2026 | Importers that applied by this date could keep importing while their authorisation was pending | EU importers |
| 1 Feb 2027 | CBAM certificate sales open on the common central platform, covering 2026 imports | Authorised declarants |
| 30 Sep 2027 | First annual CBAM declaration and certificate surrender, for 2026 imports | Authorised declarants |
| 1 Jan 2028 | Proposed extension to downstream steel and aluminium products (under negotiation, not law) | Importers of downstream goods |
| 2034 | Free allocation for CBAM sectors reaches zero; CBAM fully phased in | Everyone |
Status 5 November 2026. Sources: Reg. (EU) 2023/956, Reg. (EU) 2025/2083, IR (EU) 2025/486, European Commission CBAM pages.
Free allocation out, CBAM in.
EU producers in the CBAM sectors still receive part of their EU ETS allowances for free. CBAM certificates are reduced by the same share, so the importer's cost per tonne grows as free allocation shrinks.
| Year | Free allocation kept (CBAM factor) | Share phased out |
|---|---|---|
| 2026 | 97.5% | 2.5% |
| 2027 | 95% | 5% |
| 2028 | 90% | 10% |
| 2029 | 77.5% | 22.5% |
| 2030 | 51.5% | 48.5% |
| 2031 | 39% | 61% |
| 2032 | 26.5% | 73.5% |
| 2033 | 14% | 86% |
| 2034 | 0% | 100% |
Source: Directive (EU) 2023/959, Art. 10a(1a) of the ETS Directive; Reg. (EU) 2023/956 Art. 31.
The mark-up schedule.
Declarants may use Commission default values (IR (EU) 2025/2621) instead of actual verified emissions, with a 10% mark-up.
The mark-up doubles, which widens the gap between default and verified actual data.
At 30%, a supplier with verified actual emissions below the default is the cheaper source by a clear margin.
The calendar, by role.
EU importers. Hold authorised declarant status, collect 2026 emissions data from suppliers now, provision the 2026 cost, buy certificates from 1 February 2027 and file by 30 September 2027. Guides: authorised declarant, annual declaration 2027.
Non-EU producers. The legal duty sits with your EU customer, but the Regulation defines what they must ask you for. Installation-level embedded emissions, verified, delivered through the CBAM communication template or the Registry's operator module, are what keep you off the default-value route. Guide: CBAM for exporters.
Everyone. Watch the downstream extension negotiations for 2028 and the Article 9 implementing act for carbon prices paid in the country of origin. Neither is settled as of November 2026: downstream 2028, Article 9.
Since 1 January 2026 every declared tonne has a certificate behind it. The bill arrives in 2027.
Frequently asked.
When does CBAM start?
When is the first CBAM declaration due?
When can CBAM certificates be bought?
When will CBAM be fully phased in?
What is the CBAM default value mark-up?
Get ahead of 30 September 2027.
Whether you import CBAM goods or supply them, we map your dates, data and costs, with a fixed-fee quote within 48 hours.