The CBAM timeline: 2026 → 2027 → 2028
Dates every EU importer needs. From the start of the definitive period on 1 January 2026 to the first declaration on 30 September 2027 and after.
Published 19/10/2026 · Facts checked on 2026-10-18
Answer box
CBAM moved from its transitional phase to its definitive period on 1 January 2026. The first annual declaration — covering 2026 imports — is due 30 September 2027. Certificate sales start 1 February 2027. Default-value mark-ups rise annually: +10 % (2026), +20 % (2027), +30 % (2028+).
2026
| Date | Event |
|---|---|
| 1 Jan 2026 | Definitive period starts. Embedded emissions start accruing. |
| 1 Sep 2026 | EU-accredited verifier registration opens in the CBAM Registry. |
2027
| Date | Event |
|---|---|
| 1 Jan 2027 | First verification reports can be issued. |
| 1 Feb 2027 | CBAM certificate sales open. |
| 30 Sep 2027 | First annual declaration due (for 2026 imports). |
2028 and after
| Date | Event |
|---|---|
| 1 Jan 2028 | +30 % mark-up on default values. |
| 30 Sep 2028 | Second annual declaration (for 2027 imports). |
The CBAMWorks pre-declaration playbook
- Dec 2026 → Mar 2027: collect 2026 supplier data.
- Apr 2027 → Jun 2027: verifier site visits (first-year, physical).
- Jul 2027 → Sep 2027: reconcile, buy certificates, file.