CBAM enters its definitive phase, increasing compliance obligations for industry

The Carbon Border Adjustment Mechanism (CBAM), established under Regulation (EU) 2023/956, entered its definitive phase on January 1, 2026, introducing stricter requirements for importers of carbon-intensive goods. Sectors such as steel, aluminium, cement and fertilizers must now not only report emissions but also purchase certificates aligned with EU carbon prices.
 

Companies are required to register as authorised declarants, submit verified annual reports and manage certificate acquisition. This framework introduces a direct economic impact linked to carbon markets and requires more structured planning from affected industries.