The CBAM definitive period: what changed on 1 January 2026
Reporting became a priced liability. The four obligations that now bite, the three 2025 regulations behind them, and the file a non-EU operator has to be able to produce.

Reporting became a priced liability. The four obligations that now bite, the three 2025 regulations behind them, and the file a non-EU operator has to be able to produce.

Default values are permitted only where actual values cannot be determined. For a low-intensity producer, accepting them is an avoidable cost passed to the customer.
Each article is reviewed on its stated cycle; the last review date appears on the card and in the article header.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.