Commission Implementing Regulation (EU) 2023/1773 laying down the rules for the application of Regulation (EU) 2023/956

The Carbon Border Adjustment Mechanism (CBAM) is an EU policy that charges importers for the carbon emissions embedded in certain high-emission goods, ensuring fair competition and encouraging lower-carbon production abroad.

Carbon Border Adjustment Mechanism

Laws and Policies

CCLW

CCLW national policies

Published

<p>Commission Implementing Regulation (EU) 2023/1773, adopted on 17 August 2023, lays down the detailed reporting rules for the Carbon Border Adjustment Mechanism (CBAM) during its transitional period, running from 1 October 2023 to 31 December 2025. It defines the obligations of “reporting declarants” — typically importers or their customs representatives — who must submit quarterly reports on the quantity and type of goods imported, their country of origin, and the emissions embedded in their production. The Regulation specifies the calculation methods for both direct and indirect emissions, aligning them with methodologies used under the EU Emissions Trading System.</p>