The register
Every fact, with its provision and the date it was read
The register holds one row per published fact. Each row names the instrument and the provision it was read in, the version of the text that was read, and the day somebody last opened that source, so you can quote a single row and check it without reading the page around it.
A row whose figure has not been published carries the state "Awaited" and the date of the last check. A question the library has looked at and cannot yet answer from a primary source carries the state "Not determined", which is a value rather than a silence. No row carries an estimate, and no row is written from a summary.
Every row keeps its identifier for good, because that identifier is the anchor the row is cited by. A row is never renumbered and never reused. The whole register downloads as a comma separated file, a JSON file and an XML file.
What each state means
- In force
- The instrument is in force, and the statement rests on its text.
- Awaited
- The figure or the instrument has not been published, and the date of the last check is given.
The instruments
Each instrument the library has read in its own text, with the version read.
Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism
The Official Journal reference was read in the header table of the consolidated text of Regulation (EU) 2023/956, where it is printed as OJ L 2083, 17.10.2025, p. 1.
Commission Implementing Regulation (EU) 2025/2547 of 10 December 2025 lays down rules for the application of Regulation (EU) 2023/956 as regards the methods for the calculation of emissions embedded in goods
Article 16 brings it into force on the third day following its publication. Its title, its legal basis and its final article have been read; the rules inside it have not.
Commission Implementing Regulation (EU) 2025/2621 of 16 December 2025 lays down rules for the application of Regulation (EU) 2023/956 as regards the establishment of default values
Its Article 2 applies it from 1 January 2026 and requires it to be revised in 2027 at the latest. Annexes I and IV were replaced by Commission Implementing Regulation (EU) 2026/1740.
Commission Implementing Regulation (EU) 2026/1740 of 20 July 2026 replaces Annex I and Annex IV to Implementing Regulation (EU) 2025/2621 with the texts in its own Annexes I and II
It applies from 1 January 2026, so a default value read in the uncorrected annexes is the wrong value.
Entry into force and the dates of application
Every date below is read in the final articles of the regulation itself rather than taken from a database field.
17 May 2023, being the day following its publication in the Official Journal on 16 May 2023
Article 36(1) states the rule rather than the date, and the date follows from the publication date in the row above.
1 October 2023, except for the provisions that Article 36(2) attaches to a later date
Articles 5, 10, 14, 16 and 17
Article 2(2), Articles 2a, 4, 6, 7, 8, 9, 10a, 15, 19 and 21, Article 22(1) and (3), Articles 23, 24, 25, 26 and 27, and Article 31
The consolidated text marks this point as replaced by Regulation (EU) 2025/2083.
Article 22(2)
The EUR-Lex metadata for the regulation shows a first date of entry into force of 1 January 2027. That field describes this provision rather than the regulation, which entered into force in May 2023.
Article 20(1), (3), (4) and (5)
The transitional period
In forceThe transitional period ran from 1 October 2023 to 31 December 2025, and during it the obligations of an importer were limited to reporting obligations
Scope and the goods covered
The tests that decide whether a consignment falls inside the mechanism.
The regulation applies to goods falling under the Combined Nomenclature codes set out in the tables in Annex I, and those codes are the ones under Regulation (EEC) No 2658/87
The gases that count for a good
In forceThe greenhouse gases for a good are those set out beside it in the Annex I table
The sector tables in Annex I
In forceAnnex I carries six sector tables, which are cement, electricity, fertilisers, iron and steel, aluminium and chemicals, and 42 entries were counted across them on the reading date
The count is this library’s count of the entries in the tables, made on the reading date, rather than a figure the regulation states.
Annex II lists the goods for which only direct emissions are taken into account, and it carries the iron and steel, aluminium and chemicals tables together with electricity
Cement and fertilisers do not appear in Annex II, so indirect emissions count for those two sectors as well.
Electricity was added to Annex II by Regulation (EU) 2025/2083
The consolidated text marks the electricity table in Annex II as inserted by the amending regulation.
The regulation applies to goods listed in Annex I originating in a third country, where those goods, or processed products from those goods resulting from the inward processing procedure, are imported into the customs territory of the Union
The regulation also applies where such goods are brought to an artificial island, a fixed or floating structure, or any other structure on the continental shelf or in the exclusive economic zone of a Member State that is adjacent to the customs territory of the Union
The same paragraph requires the Commission to adopt implementing acts laying down the detailed conditions for applying the mechanism to those goods.
The regulation does not apply to goods to be moved or used in the context of military activities
The consolidated text marks this paragraph as inserted by Regulation (EU) 2025/2083, and the paragraph refers to Article 1, point (49), of Commission Delegated Regulation (EU) 2015/2446.
The regulation does not apply to electricity generated on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in points 1 and 2 of Annex III, nor to hydrogen originating on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in point 1 of Annex III
The consolidated text marks this paragraph as inserted by Regulation (EU) 2025/2083.
The regulation does not apply to goods originating in the third countries and territories listed in point 1 of Annex III
The list in point 1 of Annex III has not been read yet, so no country is named here.
Imported goods are considered as originating in third countries in accordance with the rules for non-preferential origin referred to in Article 59 of Regulation (EU) No 952/2013
Article 3 defines 34 terms for the purposes of the regulation
Each definition is published word for word in the glossary, with the point it comes from.
Point 1 of Annex III names four countries, which are Iceland, Liechtenstein, Norway and Switzerland, and five territories, which are Büsingen, Heligoland, Livigno, Ceuta and Melilla
Point 2 of Annex III names no country or territory, and the text reserves the point for the Commission to fill pursuant to Article 2(11)
The single mass-based threshold
In forceThe single mass-based threshold referred to in Article 2a is set at 50 tonnes of net mass
The consolidated text marks Annex VII as inserted by Regulation (EU) 2025/2083, and Article 2a applies from 1 January 2026.
The charge, the certificates and the price
Every figure carries the date it applies from, the date it was read and the source it was read in.
The default value is set at the average emission intensity of each exporting country for the goods, increased by a proportionately designed mark-up determined in the implementing acts adopted pursuant to Article 7(7)
The mark-up itself is fixed by an implementing act that has not been read, so no percentage is stated here.
Where reliable data for the exporting country cannot be applied for a type of goods, the default value rests on the average emission intensity of the 10 exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods
Commission Implementing Regulation (EU) 2025/2548 of 10 December 2025 lays down rules as regards the calculation and publication of the price of CBAM certificates, and it applies from 1 January 2026
The price itself is not published here, because no published price has been read in a primary source.
Commission Implementing Regulation (EU) 2025/2620 of 16 December 2025 lays down rules as regards the calculation of the free allocation adjustment to the number of CBAM certificates to be surrendered, and it applies from 1 January 2026
The Commission conducts a review of the default values by December 2027 at the latest
Reporting, verification and records
What a declarant has to do, by when, and what evidence has to be held.
An installation producing electricity must not emit more than 550 grammes of carbon dioxide of fossil fuel origin per kilowatt-hour of electricity for actual embedded emissions to be used in place of default values
The criterion is one of five that have to be met together, and the others are recorded on the calculation page.
Embedded emissions are considered verified only where the verifier finds with reasonable assurance that the verification report is free of material misstatements and of material non-conformities regarding the calculation of embedded emissions in accordance with the rules of Annex IV
Installation visits by the verifier are mandatory, except where specific criteria for waiving the visit are met
The criteria for waiving a visit are not set out in the annex, and the instrument that sets them has not been read.
Commission Implementing Regulation (EU) 2025/2546 of 10 December 2025 applies the principles for verification of declared embedded emissions, and it applies from 1 January 2026
Commission Implementing Regulation (EU) 2025/486 of 17 March 2025 lays down the conditions and procedures related to the status of authorised CBAM declarant, and it applies from 28 March 2025
What the system boundaries cover
In forceThe system boundaries are defined per aggregated goods category in accordance with Annex I to the implementing regulation, and they cover direct emissions, indirect emissions for goods not listed in Annex II to Regulation (EU) 2023/956, and the embedded emissions of any precursor
The functional unit is the quantity of goods produced in tonnes under the same CN code, except that electricity takes the kilowatt hour, fertilisers under CN codes 2808 00 00, 2814 and 3105 take the kilograms of nitrogen contained in the goods, other fertiliser CN codes take the supplementary units laid down in Regulation (EEC) No 2658/87, and CN codes 2523 10 00, 2523 21 00, 2523 29 00 and 2523 90 00 take the tonnes of clinker contained in the goods
A producer measuring in tonnes of product where the rule asks for kilograms of nitrogen or tonnes of clinker will report the wrong figure.
Splitting an installation, so that production routes otherwise pertaining to a single production process are carried out in separate installations, is allowed only where the operators demonstrate valid commercial reasons related to their economic activity, and a reason is valid where circumventing Regulation (EU) 2023/956 is not its main purpose or one of its main purposes
The specific embedded emissions of goods are determined by attributing the direct and, where relevant, the indirect emissions of the production processes to the specific goods in accordance with Annex III to the implementing regulation
Annex III to that regulation has not been read, so the attribution rules themselves are not stated here.
For a good imported during 2026 the reporting period is the year 2026. For a good imported in another year the reporting period is by default the calendar year of import, and where there is sufficient evidence to identify the actual time of production it is the period during which the good was produced
For electricity imported into the customs territory of the Union the reporting period is the year of import
The default reporting period of a precursor is the year of production of the complex good, and where operators give the verifier sufficient evidence of the actual time of production it is the period during which the precursor was produced
Where precursors under one CN code come from different reporting periods, or from several installations, the embedded emissions of the complex goods take the weighted average for that CN code, and where operators give the verifier sufficient evidence that a production process used precursors from a single installation or a subset of installations, the figure rests on that installation or that subset
The specific embedded emissions for complex goods may be calculated by determining actual emissions for the production processes within the installation producing the complex goods, and default values for one or more of their precursors
How to use the register
Quote the row rather than the page. Each row carries its own address, so a citation to/register#entry-into-force lands a reader on the row itself and on the provision it was read in. If a row is wrong against the regulation, write through the contact form and name the provision. A correction is made on the row and recorded as a dated update.