The EU Carbon Border Adjustment Mechanism moved from its transitional phase to the definitive regime on 1 January 2026.
Importers that applied could keep importing provisionally until 31 March 2026. After that, confirmed authorised CBAM declarant status is required, and the application number must appear on import documents. Authorities can take up to 120 days to decide, with a possible 30-day extension.
CBAM certificates for 2026 can be bought from 1 February 2027. The 2026 certificate price is based on the quarterly average EU ETS allowance price; from 2027 it moves to weekly averages. Importers who expect to bring in less than 50 tonnes of CBAM goods a year follow a separate, simpler route.
If you import steel, aluminium, cement, fertiliser, electricity or hydrogen, see the CBAM reporting software and consultants in the directory.
Source: PwC Switzerland