European Commission publishes ten guidance documents for CBAM definitive period

In its announcement of 17 August 2026, the Ministry of Trade reported that on 14 August 2026 the European Commission published ten guidance documents for the definitive application period of the Carbon Border Adjustment Mechanism (CBAM), which began on 1 January 2026.

The set includes four general guides: core concepts, the compliance cycle, responsibilities, key deadlines and exemptions for non-EU installations; an introduction to emissions monitoring for non-EU producers; methods for calculating embedded emissions; and the adjustment of CBAM certificates for free allocation under the EU ETS. Six sector-specific guides cover production processes, value chains, monitoring principles and practical examples. The documents also address technical issues such as the use of actual emission values for 2026 imports, preparing monitoring plans, changes compared with the transitional period, default values and free allocation adjustments.

The guidance is explanatory and not legally binding; if it conflicts with CBAM legislation, the legislation prevails. For companies exporting to the EU, collecting product-level emissions data is relevant within this framework.

For more information: Ministry of Trade CBAM guidance announcement