The European Commission has confirmed that CBAM will be implemented as scheduled

The European Commission has confirmed that the Carbon Border Adjustment Mechanism (CBAM) will be implemented as scheduled, starting January 1, 2026.

The Directorate-General for Taxation and Customs Union (DG TAXUD) provided this clarification in response to a request from Eurometal, an association representing European distributors of steel, pipes, and metal products.

“The date of entry into force of the CBAM on January 1, 2026, is set by EU legislation. It can only be changed by a legal proposal from the European Commission and with the agreement of the European Parliament and the European Council. There is no such proposal,” explained DG TAXUD.

At the same time, market rumors focused on the fact that the final stage of the mechanism, when financial responsibility for import-related emissions comes into effect, may be postponed until after January next year due to current procedural uncertainties. Some sources on the McCloskey platform had previously expected that CBAM could be postponed for a year.

The European steel supply chain has been relatively united in its support for the mechanism as a measure to protect European industries in the context of decarbonization. The campaign has focused on practical improvements (extension to downstream products, possible export rebates, and anti-circumvention measures).

However, as the final stage approaches, McCloskey notes that market participants are paying more attention to the practical implementation of the instrument, complaining about administrative uncertainties that the EC has yet to resolve, such as the lack of transparency regarding operational benchmarks in CBAM cost formulas. The actual values are expected to be published by the European Commission later this year or even in early 2026. There is also uncertainty whether steel produced using EAF will receive its own classification of emission benchmarks.

It should be recalled that at the end of August, the EU launched consultations on three key initiatives under the CBAM, namely the preparation of implementing acts that will define the rules for applying the mechanism in its final form from 2026.

The consultations cover three areas: the methodology for calculating embedded carbon emissions in goods, the rules for taking into account free allowances in the EU ETS, and the procedure for reducing CBAM certificates if the carbon price has already been paid for the product in the country of origin.