On 30 September 2026, the European Commission released follow-up materials for the fourth webinar in its CBAM implementation series, focusing on emissions calculation methodologies, CBAM declaration completion, and certificate surrender processes. The webinar addressed practical challenges faced by importers and authorised declarants during the definitive period starting 2026, including the use of default values, actual emissions data verification, and the role of accredited verifiers. The materials include presentation slides, Q&A compendium, and updated calculation templates.
Key Takeaways
- Calculation Methods: Detailed guidance on choosing between default values, actual emissions, and the EU ETS benchmark approach for each CBAM good category (cement, iron & steel, aluminium, fertilizers, electricity, hydrogen).
- Declaration Workflow: Step-by-step walkthrough of the CBAM Registry declaration cycle, from preliminary data submission to final certificate surrender by 31 May of the following year.
- Verifier Interaction: Clarification on the verifier’s accreditation requirements, verification report format, and the importer’s liability for accurate data.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement