Carbon Border Adjustment Mechanism (CBAM)
EU mechanism (Regulation (EU) 2023/956) applying to imports of cement, iron and steel, aluminium, fertilisers, electricity and hydrogen a carbon price equivalent to that of the EU ETS, to limit carbon leakage. After a transitional reporting phase (2023-2025), the definitive regime has applied since 1 January 2026, with an exemption for importers of less than 50 tonnes per year.
See also: EU Emissions Trading System (EU ETS)
Reference source: taxation-customs.ec.europa.eu
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