68 regulations 7 topics
EU carbon rules, by product and export stage
Covers CBAM, EU ETS and ETS2, CSRD/ESRS, batteries and product rules — 68 regulations in all. Start from your export situation, then follow the industry dossiers, the product lifecycle and the duty tables to the deadlines, evidence and official texts that apply to you.
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Regulations by status
| Regulation | Reference | Status | Key date | Applies to |
|---|---|---|---|---|
| CBAM Regulation | Regulation (EU) 2023/956 | In force | 2026-01-01 | Imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen |
| EU ETS Directive | Directive 2003/87/EC | In force | 2003 | Power, energy-intensive industry, aviation (within the EU/EEA) |
| ETS2 (buildings/road transport/small industry) | Directive (EU) 2023/959, Article 30a | In force | 2028 start | Upstream fuel supply entities |
| CSRD Corporate Sustainability Reporting Directive | Directive (EU) 2022/2464 | In force | phased application | Large and listed companies in Europe (transmitted to non-EU suppliers through the supply chain) |
| Simplified ESRS | Delegated Reg (EU) 2026/1563 | In force | 2026-09-21 publication | Companies covered by CSRD |
| Battery Regulation | Regulation (EU) 2023/1542 | In force | 2027-02-18 | Placing batteries on the EU market |
| Deforestation Regulation EUDR | Regulation (EU) 2023/1115 | In force | 2026-12-30 | Beef, cocoa, coffee, palm oil, rubber, soy, wood |
| Industrial Emissions Directive IED 2.0 | Directive (EU) 2024/1785 | In force | 2026-07-01 transposition | Large industrial installations |
| 2040 Target Amendment | Regulation (EU) 2026/667 | In force | 2026-04-07 entry into force | EU-wide target framework |
| CBAM Downstream Extension | COM(2025) 989 final | In progress | proposed 2028-01 | Steel/aluminium-intensive downstream products (fasteners, machinery parts, household appliances, etc.) |
All 68 regulations → — 64 in force, 3 in progress, 1 draft.
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Upcoming deadlines
- All of 2026 First year of the CBAM definitive period: record import and emissions data
- 2027-02 CBAM certificates go on sale; battery passport takes effect 2027-02-18
- 2027-03-19 Deadline for Member States to transpose the CSRD amendments
- 2027-05-31 Deadline for the 2026 CBAM declaration
- FY2027 Simplified ESRS become mandatory
- 2028 ETS2 starts; proposed CBAM downstream extension takes effect [under negotiation]
- 2026-09-27 EmpCo transposition rules start to apply (verify against each Member State's implementing law)
- 2027-09-27 Polish green-claims transposition law expected to enter into force [pending legislation]
- 2025-01-01 Austria's single-use beverage container deposit scheme starts to apply
- 2022-04-30 / 2023-01-01 France's ban on new green claims / carbon-neutral advertising rules apply respectively
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