CBAM deadlines for 2026 imports and the first declaration cycle.
Use the timeline below to organize authorisation, emissions data, certificate planning and the first annual CBAM declaration.
Definitive CBAM regime applies
Imports in the definitive period begin feeding into the first annual CBAM declaration cycle.
Collect product and emissions evidence
Keep the CN classification, quantity, origin, supplier, installation and applicable embedded-emissions information needed for reporting and certificate calculations.
Certificate purchasing starts for 2026 imports
Authorised declarants begin purchasing CBAM certificates covering the preceding 2026 import period.
First annual declaration and surrender deadline
The first CBAM declaration, covering 2026 imports, is due by this date together with surrender of the corresponding CBAM certificates.
What to prepare before the annual deadline
Classification
Confirm the exact CN code used for the imported goods.
Supplier data
Record producer, installation and production-route information.
Emissions
Determine whether actual verified values or applicable default values are used.
Certificates
Track certificate prices and the quantity needed for the declaration cycle.
European Commission CBAM communication confirms that the first declaration covering 2026 imports is due by 30 September 2027 and the corresponding certificates must be surrendered by that date.