On 17 December 2025, the European Commission published the full set of CBAM implementing acts, providing the long-awaited operational framework for the definitive phase of the mechanism. This publication marks a major regulatory milestone and gives economic operators greater visibility on their compliance obligations following the full application of CBAM on 1 January 2026.
What the CBAM implementing acts cover
The European Commission’s dedicated CBAM webpage brings together all official implementing acts and technical guidance required to support companies in their compliance process. Visitors will find detailed information on key operational elements, including the methodology for calculating embedded emissions, applicable default values, adjustments to free allocation mechanisms, and the pricing structure of CBAM certificates.
For more detailed information, please refer to the European Commission’s dedicated CBAM page: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en
RM Boulanger supports you in understanding and implementing CBAM requirements — contact our experts to anticipate your compliance obligations.
