New taxIn effectEnvironmental taxationNational
Carbon Border Adjustment Mechanism (CBAM)
Requirement for importers of carbon-intensive goods to purchase CBAM certificates covering the carbon content of imported goods.
Measure originators
InitiatorGVT
Commission européenne
Gouvernement
🇪🇺
European origin
EUDirective/Regulation
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
Importers must buy CBAM certificates matching the carbon price in the EU ETS (Emissions Trading System). Covers steel, aluminium, cement, fertilisers, electricity and hydrogen. Transitional reporting phase since October 2023; definitive phase from 1 January 2026.
Official references
Law number: Règlement UE 2023/956
Sources
1 January 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
6 / 6 steps
Completed
1 January 2026Entry into force
Application
Début de la phase définitive du CBAM - Entrée en application complète du mécanisme
Completed
1 October 2023National transposition
Application
Adaptation en droit français
Début de la phase transitoire du CBAM
Completed
16 May 2023Publication in EU Official Journal
Publication
Publication du Règlement (UE) 2023/956 au Journal officiel
Completed
25 April 2023Adoption by EU Council
EU legislative process
Completed
18 April 2023European Parliament vote
EU legislative process
Completed
14 July 2021European Commission proposal
European initiative
Actors
Commission européenne
Proposition de la Commission européenne - CBAM inclus dans le paquet Fit for 55