What happened
The European Commission has released follow-up material from the fourth webinar in its implementation series for the EU Carbon Border Adjustment Mechanism (CBAM). The session focused on practical preparation for the regime’s first compliance deadline, which falls on 30 September 2027.
By that deadline, declarants will need to file their first CBAM declaration and surrender the associated certificates. The Commission’s webinar addressed the declaration and certificate workflow, operation of the CBAM Registry, emissions calculations, and the choice between actual and default values.
The material also covered Omnibus simplifications and the definitive CBAM system, effective from 1 January 2026. Commission officials described this as the point at which the framework moved beyond transitional emissions reporting and began attaching a financial consequence to embedded emissions.
For companies preparing for compliance, the immediate task is to compare internal data, Registry and assurance arrangements with the topics set out in the Commission’s materials.
Why it matters
CBAM preparation now extends beyond collecting emissions information. Organisations in the compliance chain will need processes for calculating values, managing declaration information in the Registry and handling certificates in time for the September 2027 milestone.
The Commission also discussed its forthcoming extension of CBAM to downstream products. Topics included relevant actors, monitoring approaches, implementation requirements and key milestones. The extension remains an upcoming element of the framework, but businesses following CBAM should track its development alongside the existing rules.
In addition, the Commission has issued guidance for accredited verifiers and National Accreditation Bodies. It is intended to help verifiers prepare verification reports, making it relevant to organisations designing or reviewing their verification arrangements.
What to do next
Review the webinar recording and supporting documents against readiness plans for September 2027. Prioritise decisions on emissions methodologies, the use of actual or default values, Registry responsibilities, declaration controls and certificate processes.
Organisations that require verification should assess the Commission’s new guidance with their accredited verifier or relevant accreditation body. They should also monitor Commission updates on the downstream-products proposal and its implementation milestones.
The Commission has made the webinar resources available on its CBAM news page.
