Every CBAM deadline at a glance
The definitive CBAM regime is running. Miss a date and you risk penalties or a halt to your imports. Here are the 2026 and 2027 deadlines on the current Omnibus footing, ordered and ready to take with you.
- Since 1 January 2026 the definitive CBAM regime has been running. Imports from 2026 create costs, even though payment only flows in 2027.
- De minimis threshold: 50 tonnes of cumulative net mass per year and importer. Anyone below that has no obligations. Exception: hydrogen and electricity.
- Certificate purchase from 1 February 2027, first declaration and surrender by 30 September 2027, retroactively for 2026.
- From 2027, at quarter end at least 50 percent of the running annual emissions covered by certificates.
The 2026 and 2027 deadlines
Past and current dates sit at the top, the critical 2027 dates below. "Recurring" means: applies from 2027 at every quarter end and annually thereafter.
| Date | Deadline | What to do | Type |
|---|---|---|---|
| 1 Jan 2026 | Start of the definitive regime | From here, CBAM imports trigger financial obligations. The transitional phase with reporting only ends. | ongoing |
| 31 Mar 2026 | Application: authorised CBAM declarant | Anyone who applies by this day may keep importing while the review runs. After that, only authorised declarants may release CBAM goods into free circulation. | deadline |
| Ongoing 2026 | Secure emissions data | For all 2026 imports, capture verified actual values or EU default values. Real supplier data is usually the biggest cost lever. | duty |
| 1 Feb 2027 | Certificate sales begin | The EU central platform opens. From here, certificates for the 2026 emissions can be purchased. | deadline |
| 31 Mar 2027 | Quarterly coverage Q1 | From 2027: by quarter end, at least 50 percent of the emissions accrued since the start of the year covered by certificates. | recurring |
| 30 Jun 2027 | Quarterly coverage Q2 | At least 50 percent coverage at quarter end. | recurring |
| 30 Sep 2027 | First CBAM declaration + surrender | The central deadline. Submit the annual declaration for 2026 and surrender certificates, at the same time Q3 coverage. For under-coverage: €100 penalty per missing tonne of CO₂. | critical |
| 31 Oct 2027 | Repurchase of surplus certificates | Last day for the repurchase application. After that, residual certificates are cancelled. | deadline |
| 31 Dec 2027 | Quarterly coverage Q4 | At least 50 percent coverage at year end. | recurring |
One file, one click. Every date lands in Outlook, Google Calendar or Apple Calendar with a 14-day reminder.
Download calendar file (.ics)What matters about the deadlines
Recurring from 2028
After 2027 the rhythm repeats annually: annual declaration and certificate surrender by 30 September, repurchase application by 31 October, quarterly coverage of at least 50 percent at every quarter end. The free allocation share falls over the years, the covered emissions share rises accordingly.
Compiled by the EnergyFlow Regulatory Desk · as of 24 June 2026 · Legal basis: Regulation (EU) 2023/956, amended by Regulation (EU) 2025/2083 (Omnibus, Official Journal 17.10.2025). Primary sources: EUR-Lex (Official Journal of the EU) and the official CBAM page of the European Commission.
Deadlines to the best of our knowledge, as of June 2026, without guarantee. Legal basis: Regulation (EU) 2023/956, amended by the Omnibus Regulation (EU) 2025/2083 (Official Journal of 17.10.2025). The applicable legal acts and the competent authorities are decisive. Dynamic values such as certificate prices and default values can change. This article is not legal, tax or customs advice.
Which of these deadlines actually apply to you?
A calendar shows the dates. The CBAM decision file shows which ones apply to your specific imports, and what to do before then.