The EU CBAM definitive regime began on 1 January 2026. First, the importer should match the goods' exact CN code to the current EU scope annex; a container or equipment label alone does not determine scope.
For imports exceeding 50 tonnes of in-scope goods, the importer or representative should check the authorized-declarant requirement and current exceptions. File country, code, goods group and period.
Request installation and embedded-emissions data only after confirming scope. Record source, method and data owner; confirm the declaration role with the EU importer.


