政策法规现行有效欧盟(统一法规)清关税务

The European Commission publishes a series of guidance documents to support CBAM implementation in the definitive period

效力	发布日期	生效日期	发文机构
现行有效	2026-08-14	2026-08-14	European Commission - Taxation and Customs Union

发布08-14

生效08-14

摘要总结AI 辅助解读

欧盟委员会于2026-08-14发布CBAM（碳边境调节机制）最终期实施指南系列，涵盖通用概念、非欧盟运营商快速指南、嵌入排放计算及免费配额调整等4份通用文档和6份行业特定指南。该指南旨在协助欧盟境内授权申报人、核查员及境外生产商应对监测、报告与财务义务，重点指导如何建立监测计划、使用实际值或默认值进行2026年进口申报，并明确最终期相比过渡期的计算规则变化。

The CBAM's definitive period brings monitoring, reporting and financial obligations for importers of carbon-intensive goods into the EU, set out in the CBAM Regulation and its secondary legislation. The guidance documents are aimed at a range of stakeholders, with a particular focus on operators of installations outside the EU that produce CBAM goods, as well as authorised CBAM declarants and verifiers involved in the compliance cycle.

What the series covers

The series is made up of four general guidance documents and six sector-specific guides:

[Guidance No.1: Introduction to CBAM concepts](https://taxation-customs.ec.europa.eu/system/files/2026-08/Guidance%20No.%201%20-%20Introduction%20to%20CBAM%20concepts.pdf): an introduction to the CBAM and its compliance cycle, roles and responsibilities, milestones, deadlines and exemptions for operators of installations outside the EU during the definitive period.
[Guidance No.2: Quick guide for non-EU operators](https://taxation-customs.ec.europa.eu/system/files/2026-08/Guidance%20No.%202%20-%20Quick%20guide%20for%20non-EU%20operators%20on%20CBAM%20implementation.pdf): a roadmap through the key concepts of CBAM emissions monitoring for operators of installations producing CBAM goods, pointing to where more detail can be found across the series.
[Guidance No.3: Calculation of embedded emissions](https://taxation-customs.ec.europa.eu/system/files/2026-08/Guidance%20No.%203%20-%20CBAM%20methods%20for%20the%20calculation%20of%20emissions%20embedded%20in%20goods.pdf): the monitoring and reporting obligations and recommendations that may apply to any affected producer of CBAM goods.
[Guidance No.4: Calculation of the free allocation adjustment](https://taxation-customs.ec.europa.eu/system/files/2026-08/Guidance%20No.%204%20-%20CBAM%20calculation%20of%20the%20free%20allocation%20adjustment%20to%20the%20number%20of%20CBAM%20certificates%20to%20be%20surrendered.pdf): how the adjustment to the number of CBAM certificates to be surrendered for free allocation under the EU ETS is determined, and what information is needed.
Guidance documents No.5a–5f: Sector-specific guidance: dedicated overviews of production processes, value chains and monitoring and reporting considerations for each CBAM sector (cement, hydrogen, fertilisers, iron and steel, aluminium, electricity), each supplemented with worked examples.
[Guidance No.5a - Sector-specific guidance document on cement](https://taxation-customs.ec.europa.eu/document/f87a2022-9dcb-45cb-a415-4c460e5ad672_en)
[Guidance No.5b - Sector-specific guidance document on hydrogen](https://taxation-customs.ec.europa.eu/document/04ceca3b-466e-4ed9-a1a5-a47c2e5e5be0_en)
[Guidance No.5c - Sector-specific guidance document on fertilisers](https://taxation-customs.ec.europa.eu/document/8fd0542b-e67d-4183-bb20-a19de510f53c_en)
[Guidance No.5d - Sector-specific guidance document on iron and steel](https://taxation-customs.ec.europa.eu/document/3eb64513-8255-4c71-875a-bd0a8c7ff772_en)
[Guidance No.5e - Sector-specific guidance document on aluminium](https://taxation-customs.ec.europa.eu/document/590e983b-c937-41ea-bb9f-810c29e70e1e_en)
[Guidance No.5f - Sector-specific guidance document on electricity](https://taxation-customs.ec.europa.eu/document/c37ce5ea-0355-484b-a14f-e582aa994280_en)

Why it matters

Businesses need to ensure they are well prepared for the verification of their emissions data and have the right processes in place to report actual emissions. This set of resources will help you:

Familiarise yourself with CBAM concepts and understand what to focus on to ensure you can use actual values for your 2026 imports.
Learn about best practices for establishing a Monitoring Plan and putting in place robust monitoring processes.
Understand the changes to the calculation of embedded emissions compared with the transitional period.
Learn how to use default values provided by the Commission.
Understand how to apply the free allocation adjustment, including through practical examples.

Resources

Guidance documents: access the full series on the [CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en#guidance-documents).

[Visit dedicated CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en)

Publication date

14 August 2026

Author

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