On 30 October 2026 the European Commission published Commission Implementing Regulation (EU) 2026/2163 in the L series of the Official Journal. It is the Combined Nomenclature 2027, the EU’s eight-digit goods classification, and it applies from 1 January 2027 to goods declared on import or export and to intra-EU trade statistics. Related reading: EU Customs…
On 30 September 2026 the European Commission’s Directorate-General for Taxation and Customs Union published its assessment of the CBAM de minimis threshold under Article 2a(3) of Regulation (EU) 2023/956. For the twelve months from 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of the…
On 24 August 2026 the European Commission published guidance on CBAM verification and accreditation for verifiers and National Accreditation Bodies, and on the same day it released the procedure that lets verifiers into the CBAM Registry from 1 September 2026. The guidance is written for the people who accredit and perform verification, but the calendar…
The CBAM definitive period has applied since 1 January 2026. It applies to goods listed in Annex I to Regulation (EU) 2023/956 that originate in a third country and are imported into the Union, subject to the Regulation’s scope exclusions and exemptions, including the Article 2a de minimis exemption for the four mass-based sectors. Electricity…
A Council headline on a CBAM scope extension that reads “strengthen CBAM” is easy to misfile. Read fast, and a reporting team hears that the Carbon Border Adjustment Mechanism changed for everyone this month, that cars and washing machines are now in scope, and that someone needs to start collecting embedded-emissions data on a longer…
Get CBAM indirect emissions wrong and the error does not show up as a rejected file. It shows up later, as a number on a CBAM declaration that you cannot defend, or as a default value you paid for because the supplier data never arrived. The Carbon Border Adjustment Mechanism has moved from its quiet…