CBAM 2026 definitive phase – a practical Guide for EU importers
From 2026, the CBAM mechanism has entered its definitive phase, no longer functioning solely as a reporting obligation. For EU importers, this means real costs, risk of penalties, and a direct impact on margins and business competitiveness.
Our publication “CBAM in the Definitive Phase– A Practical Guide for Importers” explains how obligations change from 2026, which business decisions will be critical for companies, and how to approach emissions calculation, certificate cost estimation, and the organization of internal processes.
The material structures the key principles of the new system and demonstrates why CBAM is becoming an integral part of procurement strategy, pricing, and supply chain management.
Download the report to explore our insights on how CBAM may reshape the reality for EU importers.
If you have any questions or would like to find out how much you will need to pay for CBAM certificates during the definitive period, please contact us.
Łukasz Pamuła – lukasz.pamula@thedy.pl
FAQ – CBAM 2026
Explore the most frequently asked questions from companies seeking to understand how CBAM 2026, the definitive period, certificates, and importer obligations impact costs, process organization, and import security.
1. What does CBAM 2026 mean for importers?
CBAM 2026 marks the transition of the mechanism into its definitive phase. For importers, this is a significant change, as CBAM is no longer limited to reporting only. At this stage, areas such as CBAM certificates, CBAM emissions, the risk of errors in settlements, and the actual CBAM-related costs for companies gain importance.
2. What are the key obligations for CBAM importers from 2026?
The obligations of CBAM importers primarily include determining whether imported goods fall under the mechanism, obtaining the data required for settlements, adopting the correct approach to CBAM emissions, and preparing internal processes for operation during the definitive period. In practice, this means that CBAM compliance requires cooperation across multiple departments (from procurement and logistics to legal/tax/ESG teams), rather than relying on a single person responsible for formalities.
3. What do CBAM costs for companies depend on?
CBAM costs for companies depend, among other factors, on the level of emissions attributed to the goods, the availability of data from suppliers, the chosen calculation method, and the quality of organizational preparation on the importer’s side. For many businesses, CBAM is becoming a financial and strategic topic, not just a regulatory one.
4. What are CBAM certificates and why are they important?
CBAM certificates are crucial in the definitive period, as they translate regulatory obligations into real financial impact. In practice, importers should understand how CBAM certificates affect import costs, transaction profitability, and budget planning. This is one of the reasons why companies are already analyzing CBAM’s impact on their operations.
5. What CBAM penalties may companies face?
CBAM penalties are one of the key risks in the definitive period. Issues may arise from incorrect data, inadequate process preparation, delays, or improper fulfillment of obligations. From a business perspective, it is therefore important not only to understand the regulations but also to effectively implement CBAM compliance in practice.
6. Does CBAM compliance concern only the customs department?
No. CBAM compliance is cross-functional and typically involves multiple areas simultaneously: procurement, logistics, finance, controlling, ESG, legal, and management. The sooner a company approaches CBAM as an operational and business issue, the easier it will be to prepare for the definitive period.
7. When is it worth considering CBAM advisory support?
CBAM advisory support should be considered when a company wants to understand how the new obligations will affect imports, pricing, margins, documentation, and data flows. In practice, support is particularly valuable where there are uncertainties regarding settlements, certificates, supplier data, or the organization of reporting and control processes.
8. Why is it worth downloading this guide?
The guide helps organize the key issues related to CBAM 2026, such as importer obligations, CBAM certificates, CBAM emissions, CBAM costs for companies, CBAM penalties, and compliance. It is a useful resource for those who want to quickly understand where the greatest practical risks arise and how to prepare their company for the definitive period.