政策法规现行有效欧盟(统一法规)清关税务

CBAM webinar follow up: “How to make your decarbonisation efforts pay off”

效力	发布日期	生效日期	发文机构
现行有效	2026-06-11	2026-06-11	European Commission - Taxation and Customs Union

发布06-11

生效06-11

摘要总结AI 辅助解读

欧盟委员会税务与海关总司（DG TAXUD）发布关于CBAM（碳边境调节机制）网络研讨会的后续跟进材料，旨在帮助第三国生产商理解CBAM方法论。内容涵盖2026年1月1日进入正式实施期后的关键更新，包括功能单位定义、多用途生产流程规则、前体嵌入排放计算及铁钢铝产品系统边界界定。此外，还介绍了监测计划和运营商排放报告的最低要素，并指导生产商注册CBAM Registry以向欧盟进口商共享经核实的排放数据。该文档主要为培训资源汇总与操作指引，非新设强制性法规条款。

The webinar aimed to help producers in a third country understand theCBAM methodology and turn their decarbonisation efforts into a strategic business advantage. Among the key updates for the CBAM definitive period (which began on 1 January 2026), the DG TAXUD team introduced the functional unit— a foundational term that affects the calculation of embedded emissions in CBAM goods. The webinar presented new rules to set upmultifunctional production processesand to calculateembedded emissions of precursors,as well as to define the newsystem boundaries for iron, steel, and aluminium products.

It also covered the minimum elements of theMonitoring Planand the operator’s emissions reportthat will be used for verification.

Important action on the CBAM Registry

Create an [EU Login Account](https://webgate.ec.europa.eu/cas) and join the [CBAM Registry](https://cbam.ec.europa.eu/o3cinstallation). The CBAM Registry allows producers to seamlessly and safely share information with EU importers, including verified emissions data.

Webinar highlights

Producers’ CBAM checklist based on actual emissions over the next two years, including:
Monitoring Plan setup
Production and monitoring processes
Verification obligations
Overview of key changes to theCBAM methodology.Specifically, updates to:
Reporting rules
Monitoring methodologies
Implementation requirements

*Why is it very important to understand the methodology right now?*

*Because 2026 is the first year where emissions — which are happening as we speak — are going to be measured, monitored, recorded, and later reported by declarants in their annual CBAM declarations.*

Ivana Hockova (DG TAXUD)

Resources

If you missed the live event or wish to revisit the technical details, you can access the recording and supporting documents below:

Key takeaways: For a summary of this webinar, download the [one pager](https://taxation-customs.ec.europa.eu/document/download/ba2ae762-8afe-4b93-a3b2-193fcd5431f2_en?filename=CBAM%20Webinar%20Takeaways%207052026.pdf).
Webinar recording: Watch the full session on the [Customs & Tax EU Learning Portal](https://customs-taxation.learning.europa.eu/course/view.php?id=1086&section=1).
Webinar presentation: Download and review the [presentation slides](https://taxation-customs.ec.europa.eu/document/download/2b8bbf96-ef72-4db1-845b-9fb6334b56c0_en?filename=Webinar%20II%20presentation.pptx). Don’t miss our next webinars, coming soon. For more information, visit DG TAXUD’s dedicated [CBAM website](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en). Stay updated on future webinars and regulatory milestones by [subscribing to the CBAM newsletter](https://ec.europa.eu/newsroom/taxud/user-subscriptions/9510/create).

Publication date

11 June 2026

Author

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