政策法规现行有效欧盟(统一法规)清关税务

Webinar follow up: “CBAM: from policy to practice - emissions calculation, declarations, and certificates”

效力	发布日期	生效日期	发文机构
现行有效	2026-09-30	2026-09-30	European Commission - Taxation and Customs Union

发布09-30

生效09-30

摘要总结AI 辅助解读

本文是欧盟委员会税务与海关总司（DG TAXUD）发布的网络研讨会后续材料，旨在帮助企业在2027年9月30日首个CBAM合规截止日前理解政策背景及实操步骤。内容涵盖碳边境调节机制（CBAM）的简化措施、向下游产品扩展的计划、以及从过渡期报告转向正式财务义务的关键里程碑。文中提及了针对核查员和国家认可机构的新指南，并提供了会议录像、要点摘要及注册平台等资源链接。该文件属于指导性宣传材料，不直接设定新的法律义务或税率。

The webinar aimed to help businesses understand the broader policy context of CBAM as well as the practical stepsto prepare for the first compliance deadline of 30 September 2027. By this date, the first CBAM declaration must be submitted and the corresponding CBAM certificates surrendered. The webinar started with a panel discussion emphasising that CBAM is designed to deter carbon leakage andensure fair competition in Europe. Following anoverview of CBAM and its simplifications, the webinar covered the framework's upcoming extension to downstream products and its key implementation tools and milestones.

New guidance for verifiers and National Accreditation Bodies (NABs)

To support accredited verifiers in producing verification reports, the Commission recently published[guidance for CBAM verifiers and NABs](https://taxation-customs.ec.europa.eu/document/download/030fe146-38e5-46b8-82b5-5f72da089a7b_en?filename=GUIDANCE%20ON%20CBAM%20VERIFICATION%20AND%20ACCREDITATION%20FOR%20VERIFIERS%20AND%20NATIONAL%20ACCREDITATION%20BODIES.pdf)

Webinar highlights

Introduction to CBAM:
Strategic objectives & purpose of CBAM
Omnibus simplifications
Overview of definitive system (in effect since 1 January 2026)
Common EU framework under which CBAM operates
CBAM downstream extension:
Actors in the CBAM compliance chain
Monitoring methodologies
Implementation requirements
Implementation milestones:
Preparation checklist
The CBAM declaration and certificates process
The CBAM Registry
Actual vs.default values
The CBAM emissions calculation

*“The biggest change since 1 January 2026 is that CBAM moved from reporting emissions during the transitional period to attaching a financial consequence to those emissions.*”

Vicente Hurtado Roa (Head of Unit for CBAM, Energy and Green Taxation)

Resources

You can access the recording and supporting documents below:

Key takeaways: For a summary of this webinar, [download the one pager](https://customs-taxation.learning.europa.eu/pluginfile.php/81446/mod_resource/content/1/CBAM%20from%20policy%20to%20practice%20-%20emissions%20calculation%2C%20declarations%2C%20and%20certificates%20Takeaways.pdf).
Webinar recording: Watch the full session on [Customs & Tax EU Learning Portal.](https://customs-taxation.learning.europa.eu/course/view.php?id=1113&section=1)
Past webinars: Access recordings and materials from earlier webinars in the series on the [CBAM communication and news page](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-communication-and-faqs_en). Don’t miss our upcoming webinars — stay updated by [subscribing to the CBAM newsletter](https://ec.europa.eu/newsroom/taxud/user-subscriptions/9510/create). For more information, visit DG TAXUD’s dedicated [CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en).

Publication date

30 September 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)