{
  "register": "The CBAM Academy register of published facts",
  "url": "https://cbamacademy.com/register",
  "sourcesCheckedOn": "2026-10-13",
  "rowCount": 46,
  "rows": [
    {
      "id": "instrument-2023-956",
      "url": "https://cbamacademy.com/register#instrument-2023-956",
      "group": "instruments",
      "label": "The regulation that establishes the mechanism",
      "value": "Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Official Journal L 130, 16.5.2023, p. 52",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "instrument-2025-2083",
      "url": "https://cbamacademy.com/register#instrument-2025-2083",
      "group": "instruments",
      "label": "The regulation that amends the mechanism",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2025/2083",
      "provision": "Official Journal of 17 October 2025, page 1",
      "versionRead": "Original text, which entered into force on 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2025/2083/oj",
      "note": "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."
    },
    {
      "id": "entry-into-force",
      "url": "https://cbamacademy.com/register#entry-into-force",
      "group": "dates",
      "label": "The date the regulation entered into force",
      "value": "17 May 2023, being the day following its publication in the Official Journal on 16 May 2023",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 36(1)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "Article 36(1) states the rule rather than the date, and the date follows from the publication date in the row above."
    },
    {
      "id": "application-general",
      "url": "https://cbamacademy.com/register#application-general",
      "group": "dates",
      "label": "The general date from which the regulation applies",
      "value": "1 October 2023, except for the provisions that Article 36(2) attaches to a later date",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 36(2)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "application-2024-12-31",
      "url": "https://cbamacademy.com/register#application-2024-12-31",
      "group": "dates",
      "label": "The provisions that apply from 31 December 2024",
      "value": "Articles 5, 10, 14, 16 and 17",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 36(2)(a)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "application-2026-01-01",
      "url": "https://cbamacademy.com/register#application-2026-01-01",
      "group": "dates",
      "label": "The provisions that apply from 1 January 2026",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 36(2)(b)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The consolidated text marks this point as replaced by Regulation (EU) 2025/2083."
    },
    {
      "id": "application-2027-01-01",
      "url": "https://cbamacademy.com/register#application-2027-01-01",
      "group": "dates",
      "label": "The provision that applies from 1 January 2027",
      "value": "Article 22(2)",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 36(2)(c)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "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."
    },
    {
      "id": "application-2027-02-01",
      "url": "https://cbamacademy.com/register#application-2027-02-01",
      "group": "dates",
      "label": "The provisions that apply from 1 February 2027",
      "value": "Article 20(1), (3), (4) and (5)",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 36(2)(d)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "transitional-period",
      "url": "https://cbamacademy.com/register#transitional-period",
      "group": "dates",
      "label": "The transitional period",
      "value": "The transitional period ran from 1 October 2023 to 31 December 2025, and during it the obligations of an importer were limited to reporting obligations",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 32",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "annex-i-scope-test",
      "url": "https://cbamacademy.com/register#annex-i-scope-test",
      "group": "scope",
      "label": "The test that decides whether a good is covered",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex I, point 1",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "annex-i-gases",
      "url": "https://cbamacademy.com/register#annex-i-gases",
      "group": "scope",
      "label": "The gases that count for a good",
      "value": "The greenhouse gases for a good are those set out beside it in the Annex I table",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex I, point 2",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "annex-i-tables",
      "url": "https://cbamacademy.com/register#annex-i-tables",
      "group": "scope",
      "label": "The sector tables in Annex I",
      "value": "Annex 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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex I, point 1",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "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."
    },
    {
      "id": "annex-ii-direct-only",
      "url": "https://cbamacademy.com/register#annex-ii-direct-only",
      "group": "scope",
      "label": "The goods for which only direct emissions count",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex II, read with Article 7(1)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "Cement and fertilisers do not appear in Annex II, so indirect emissions count for those two sectors as well."
    },
    {
      "id": "annex-ii-electricity",
      "url": "https://cbamacademy.com/register#annex-ii-electricity",
      "group": "scope",
      "label": "The sector that the amending regulation added to Annex II",
      "value": "Electricity was added to Annex II by Regulation (EU) 2025/2083",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex II, as amended",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The consolidated text marks the electricity table in Annex II as inserted by the amending regulation."
    },
    {
      "id": "scope-imported-goods",
      "url": "https://cbamacademy.com/register#scope-imported-goods",
      "group": "scope",
      "label": "The goods the regulation applies to",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 2(1)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "scope-offshore-structures",
      "url": "https://cbamacademy.com/register#scope-offshore-structures",
      "group": "scope",
      "label": "The offshore structures the regulation reaches",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 2(2)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The same paragraph requires the Commission to adopt implementing acts laying down the detailed conditions for applying the mechanism to those goods."
    },
    {
      "id": "scope-military-activities",
      "url": "https://cbamacademy.com/register#scope-military-activities",
      "group": "scope",
      "label": "The goods that military use takes outside the regulation",
      "value": "The regulation does not apply to goods to be moved or used in the context of military activities",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 2(3)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "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."
    },
    {
      "id": "scope-offshore-electricity-and-hydrogen",
      "url": "https://cbamacademy.com/register#scope-offshore-electricity-and-hydrogen",
      "group": "scope",
      "label": "The offshore electricity and hydrogen that fall outside",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 2(3a)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The consolidated text marks this paragraph as inserted by Regulation (EU) 2025/2083."
    },
    {
      "id": "scope-annex-iii-countries",
      "url": "https://cbamacademy.com/register#scope-annex-iii-countries",
      "group": "scope",
      "label": "The countries whose goods fall outside",
      "value": "The regulation does not apply to goods originating in the third countries and territories listed in point 1 of Annex III",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 2(4)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The list in point 1 of Annex III has not been read yet, so no country is named here."
    },
    {
      "id": "scope-origin-rules",
      "url": "https://cbamacademy.com/register#scope-origin-rules",
      "group": "scope",
      "label": "The rules that decide where goods originate",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 2(5)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "defined-terms",
      "url": "https://cbamacademy.com/register#defined-terms",
      "group": "scope",
      "label": "The terms the regulation defines for itself",
      "value": "Article 3 defines 34 terms for the purposes of the regulation",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Article 3, points (1) to (34)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "Each definition is published word for word in the glossary, with the point it comes from."
    },
    {
      "id": "annex-iii-countries",
      "url": "https://cbamacademy.com/register#annex-iii-countries",
      "group": "scope",
      "label": "The countries and territories outside the regulation",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex III, point 1",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "annex-iii-electricity-list",
      "url": "https://cbamacademy.com/register#annex-iii-electricity-list",
      "group": "scope",
      "label": "The electricity list in Annex III",
      "value": "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)",
      "status": "Awaited",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex III, point 2",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "mass-threshold",
      "url": "https://cbamacademy.com/register#mass-threshold",
      "group": "scope",
      "label": "The single mass-based threshold",
      "value": "The single mass-based threshold referred to in Article 2a is set at 50 tonnes of net mass",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex VII, point 1",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The consolidated text marks Annex VII as inserted by Regulation (EU) 2025/2083, and Article 2a applies from 1 January 2026."
    },
    {
      "id": "default-value-method",
      "url": "https://cbamacademy.com/register#default-value-method",
      "group": "money",
      "label": "How a default value is set for goods other than electricity",
      "value": "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)",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex IV, point 4.1",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The mark-up itself is fixed by an implementing act that has not been read, so no percentage is stated here."
    },
    {
      "id": "default-value-fallback",
      "url": "https://cbamacademy.com/register#default-value-fallback",
      "group": "money",
      "label": "The fallback where a country has no reliable data",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex IV, point 4.1",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "actual-electricity-emission-limit",
      "url": "https://cbamacademy.com/register#actual-electricity-emission-limit",
      "group": "obligations",
      "label": "The emission limit an electricity installation must meet",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex IV, point 5(c)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The criterion is one of five that have to be met together, and the others are recorded on the calculation page."
    },
    {
      "id": "verification-assurance",
      "url": "https://cbamacademy.com/register#verification-assurance",
      "group": "obligations",
      "label": "The assurance a verifier has to reach",
      "value": "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",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex VI, point 1(b)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": null
    },
    {
      "id": "installation-visits",
      "url": "https://cbamacademy.com/register#installation-visits",
      "group": "obligations",
      "label": "Whether a verifier has to visit the installation",
      "value": "Installation visits by the verifier are mandatory, except where specific criteria for waiving the visit are met",
      "status": "In force",
      "instrument": "Regulation (EU) 2023/956",
      "provision": "Annex VI, point 1(c)",
      "versionRead": "Consolidated text of Regulation (EU) 2023/956 as at 20 October 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng",
      "note": "The criteria for waiving a visit are not set out in the annex, and the instrument that sets them has not been read."
    },
    {
      "id": "calculation-implementing-act",
      "url": "https://cbamacademy.com/register#calculation-implementing-act",
      "group": "instruments",
      "label": "The act that fixes how embedded emissions are calculated",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Made under Article 7(7) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": "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."
    },
    {
      "id": "default-values-implementing-act",
      "url": "https://cbamacademy.com/register#default-values-implementing-act",
      "group": "instruments",
      "label": "The act that establishes the default values",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2621",
      "provision": "Made under Article 7(7) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 31 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2621/oj",
      "note": "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."
    },
    {
      "id": "default-values-correction",
      "url": "https://cbamacademy.com/register#default-values-correction",
      "group": "instruments",
      "label": "The act that corrected the default values",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2026/1740",
      "provision": "Made under Article 7(7) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 31 July 2026",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2026/1740/oj",
      "note": "It applies from 1 January 2026, so a default value read in the uncorrected annexes is the wrong value."
    },
    {
      "id": "verification-implementing-act",
      "url": "https://cbamacademy.com/register#verification-implementing-act",
      "group": "obligations",
      "label": "The act that applies the verification principles",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2546",
      "provision": "Made under Article 8(3) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2546/oj",
      "note": null
    },
    {
      "id": "certificate-price-implementing-act",
      "url": "https://cbamacademy.com/register#certificate-price-implementing-act",
      "group": "money",
      "label": "The act that sets how the certificate price is calculated and published",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2548",
      "provision": "Made under Article 21(3) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2548/oj",
      "note": "The price itself is not published here, because no published price has been read in a primary source."
    },
    {
      "id": "authorised-declarant-implementing-act",
      "url": "https://cbamacademy.com/register#authorised-declarant-implementing-act",
      "group": "obligations",
      "label": "The act that governs becoming an authorised declarant",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/486",
      "provision": "Made under Article 5(8) and Article 17(10) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 18 March 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/486/oj",
      "note": null
    },
    {
      "id": "free-allocation-implementing-act",
      "url": "https://cbamacademy.com/register#free-allocation-implementing-act",
      "group": "money",
      "label": "The act that adjusts the surrender for free allocation",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2620",
      "provision": "Made under Article 31(2) of Regulation (EU) 2023/956",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2620/oj",
      "note": null
    },
    {
      "id": "system-boundaries",
      "url": "https://cbamacademy.com/register#system-boundaries",
      "group": "obligations",
      "label": "What the system boundaries cover",
      "value": "The 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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 3",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "functional-unit",
      "url": "https://cbamacademy.com/register#functional-unit",
      "group": "obligations",
      "label": "The unit the emissions are measured against",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 4(2) to (5)",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": "A producer measuring in tonnes of product where the rule asks for kilograms of nitrogen or tonnes of clinker will report the wrong figure."
    },
    {
      "id": "installation-splitting",
      "url": "https://cbamacademy.com/register#installation-splitting",
      "group": "obligations",
      "label": "When an installation may be split",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 4(7)",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "attribution-of-emissions",
      "url": "https://cbamacademy.com/register#attribution-of-emissions",
      "group": "obligations",
      "label": "How emissions are attributed to the goods",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 6",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": "Annex III to that regulation has not been read, so the attribution rules themselves are not stated here."
    },
    {
      "id": "reporting-period",
      "url": "https://cbamacademy.com/register#reporting-period",
      "group": "obligations",
      "label": "Which period the emissions figures belong to",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 7(1)",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "reporting-period-electricity",
      "url": "https://cbamacademy.com/register#reporting-period-electricity",
      "group": "obligations",
      "label": "The reporting period for imported electricity",
      "value": "For electricity imported into the customs territory of the Union the reporting period is the year of import",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 7(2)",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "precursor-reporting-period",
      "url": "https://cbamacademy.com/register#precursor-reporting-period",
      "group": "obligations",
      "label": "The reporting period of a precursor",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 13",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "precursors-weighted-average",
      "url": "https://cbamacademy.com/register#precursors-weighted-average",
      "group": "obligations",
      "label": "How precursors from several periods or installations are counted",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 14",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "combined-actual-and-default",
      "url": "https://cbamacademy.com/register#combined-actual-and-default",
      "group": "obligations",
      "label": "Whether actual and default values can be mixed",
      "value": "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",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 15",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    },
    {
      "id": "default-values-review-date",
      "url": "https://cbamacademy.com/register#default-values-review-date",
      "group": "money",
      "label": "When the default values are reviewed",
      "value": "The Commission conducts a review of the default values by December 2027 at the latest",
      "status": "In force",
      "instrument": "Implementing Regulation (EU) 2025/2547",
      "provision": "Article 11(5)",
      "versionRead": "Original text, published in the Official Journal on 22 December 2025",
      "readOn": "2026-10-13",
      "sourceUrl": "https://eur-lex.europa.eu/eli/reg_impl/2025/2547/oj",
      "note": null
    }
  ]
}