CBAM official sources inventory
An item-by-item index of CBAM regulations, implementing acts, guidance and templates, with reference numbers that can be checked directly on EUR-Lex. Guidance and templates are updated by the European Commission; the official pages prevail.
Status baseline 2026-10-09 · Legal effect is governed by the version published in the Official Journal of the EU
01Regulations
| Type | Reference | Key points | EUR-Lex |
|---|---|---|---|
| Core regulation | Regulation (EU) 2023/956 | Framework regulation establishing the carbon border adjustment mechanism | Check |
| Amending regulation | Regulation (EU) 2025/2083 | Simplification and strengthening of CBAM (including the 50-tonne annual threshold) | Check |
| Transitional implementation | Implementing Regulation (EU) 2023/1773 | Transitional-period reporting obligations and implementing rules | Check |
| Verification principles | Implementing Regulation (EU) 2025/2546 | Verification principles for embedded emissions | Check |
| Emissions calculation | Implementing Regulation (EU) 2025/2547 | Methodology for calculating embedded emissions | Check |
| Certificate pricing | Implementing Regulation (EU) 2025/2548 | Rules on calculating and publishing the CBAM certificate price | Check |
| Registry system | Implementing Regulation (EU) 2024/3210 | Rules on the CBAM registry and system | Check |
| Authorised declarant | Implementing Regulation (EU) 2025/486 | Rules on the status of authorised CBAM declarants | Check |
02Guidance and templates
| Document | Description | Access |
|---|---|---|
| Importer implementation guidance | For EU importers; includes a Chinese version | European Commission |
| Default values guidance | Methodology for determining default values for the embedded emissions of imported goods | European Commission |
| Communication template | Standard form for non-EU producers to transmit carbon emissions data to EU importers | European Commission |
| Template completion examples | Completed examples by sector (cement, iron and steel, aluminium, fertilisers, hydrogen, electricity) | European Commission |
| Official FAQ | European Commission answers to frequently asked questions on CBAM | European Commission |
| Self-assessment tool | European Commission official importer self-assessment tool | European Commission |
This site has archived the full PDF text of some CBAM official guidance and sector information sheets under Original excerpts, for offline search and retention.
03Sector information and learning resources
| Resource | Content | Access |
|---|---|---|
| Sector information sheets | CBAM information sheets for importers and producers in the six sectors: cement, iron and steel, aluminium, fertilisers, electricity, hydrogen (including a Chinese version) | European Commission |
| E-learning courses | CBAM online courses on the EU customs and tax learning portal | Learning portal |
| Information session recordings | Recordings and materials from CBAM information sessions organised by the European Commission | European Commission |
04Related pages on this site
Basis: European Commission official CBAM pages, EUR-Lex texts of each regulation; reference numbers verified against official CELLAR titles. This page is a compliance guide; the official text and the competent authority's interpretation prevail. Entries marked "under consideration" or "draft" may change.