Since the start of the transitional period on 1 October 2023 laid down in Regulation (EU) 2023/956 of the European Parliament and of the Council, the Commission has been collecting data and information on the implementation of the carbon border adjustment mechanism (the CBAM) as provided for therein, including through the analysis of quarterly reports submitted by reporting declarants. The information collected and the exchanges with the stakeholders, including exchanges within the expert group on the CBAM, have indicated areas to simplify and strengthen the CBAM in line with the Union’s commitment to ensure a smooth implementation of the CBAM once the transitional period ends on 1 January 2026.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.