{"id":44797,"date":"2025-12-02T13:03:30","date_gmt":"2025-12-02T12:03:30","guid":{"rendered":"https:\/\/amec.es\/new-cbam-obligations-from-2026\/"},"modified":"2025-12-02T13:03:59","modified_gmt":"2025-12-02T12:03:59","slug":"new-cbam-obligations-from-2026","status":"publish","type":"page","link":"https:\/\/amec.es\/en\/new-cbam-obligations-from-2026\/","title":{"rendered":"New CBAM obligations from 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"44797\" class=\"elementor elementor-44797 elementor-44792\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55891d12 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55891d12\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e8f5d07\" data-id=\"e8f5d07\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c3402e7 elementor-widget elementor-widget-heading\" data-id=\"2c3402e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/en\/category\/exclusive-alerts-and-trends\/\" rel=\"tag\">Exclusive alerts and trends<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1bae6bc8 elementor-widget elementor-widget-spacer\" data-id=\"1bae6bc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-71c9af83 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"71c9af83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-55a5f623 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"55a5f623\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-30482570\" data-id=\"30482570\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4dd7cd1f elementor-widget elementor-widget-heading\" data-id=\"4dd7cd1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">New CBAM obligations from 2026<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f15983f elementor-widget elementor-widget-spacer\" data-id=\"7f15983f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-651ba60c elementor-widget elementor-widget-text-editor\" data-id=\"651ba60c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t2 de December de 2025\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da2c3df elementor-widget elementor-widget-text-editor\" data-id=\"2da2c3df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXW55672177 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW55672177 BCX0\">On January 1, 2026, the final period of CBAM, a mechanism that will transform industrial imports into the EU through new licensing, reporting and certificate purchase requirements, comes into effect.<\/span><\/span><span class=\"EOP SCXW55672177 BCX0\" data-ccp-props=\"{}\"> <\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-259a5786 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"259a5786\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-610e1feb elementor-widget elementor-widget-text-editor\" data-id=\"610e1feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The CBAM directly impacts <strong>companies that import products<\/strong> belonging to the sectors included in the mechanism: <strong>iron and steel, aluminum, cement, fertilizers, hydrogen and electricity.<\/strong> These sectors concentrate significant emissions and are fully incorporated into the regulatory scope of the CBAM as of 2026.   <\/p><p>The mechanism obliges <strong>only authorized CBAM declarants to import such goods<\/strong>, whether they are importers established in the EU or indirect customs representatives who assume the obligations arising from the mechanism.  <\/p><h5><strong>Implications for companies<\/strong><\/h5><p>For industrial companies, the entry into force of the CBAM implies:  <\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><strong>Cost increases in<\/strong> emission-intensive <strong>products<\/strong>, with estimated impacts of 7-8 % and peaks of 20 % in manufactured goods, especially in automotive and metallurgy.  <\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><strong>Obligation to collect accurate data<\/strong> on actual emissions or default values for each imported good.  <\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><strong>Review of contracts<\/strong> and processes with suppliers, who must provide verifiable emissions information.  <\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"8\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><strong>Adjustments in economic planning<\/strong>, incorporating the purchase of certificates as a new regulatory cost.  <\/li><\/ul><h5><span style=\"color: #ffffff;\">_<\/span><br><strong>New 50-ton threshold and scope of obligation <\/strong> <\/h5><p>The Regulation introduces a single mass-based threshold of<strong> 50 tons per year per importer per year.<\/strong><\/p><p>Whoever exceeds this volume in the CBAM sectors is fully subject to the mechanism and must request authorization, file declarations and acquire certificates.<\/p><h5><span style=\"color: #ffffff;\">_<\/span><br><strong>What companies must do before 2026 <\/strong> <\/h5><p>To ensure the continuity of their operations, companies must:  <\/p><p><strong>Obtain CBAM authorized declarant status.<\/strong>  The application is made exclusively through the European CBAM Registry, and requires:  <\/p><ul><li>Valid EORI number.<\/li><li>Certificate of updated tax situation.<\/li><li>Import estimates by type of merchandise.<\/li><li>Affidavits.<\/li><li>For companies with less than two years of activity, a mandatory financial guarantee.<\/li><\/ul><p><span style=\"color: #ffffff;\">_<\/span><br>Applications submitted before March 31, 2026 allow for provisional imports to continue until resolution.  <\/p><p><strong>Prepare for emissions calculation and reporting.<\/strong><\/p><p>From 2026 onwards, emissions <strong>will be calculated using verified actual values or default values<\/strong> developed by the European Commission. The first annual declaration shall be submitted by September 30, 2027 for 2026 imports.   <\/p><p><strong>Plan the purchase of certificates.<\/strong><\/p><p>The quarterly obligation will be to <strong>dispose of 50% of the certificates<\/strong> corresponding to the accumulated emissions since the beginning of the year. The delivery of certificates will begin in 2027. <\/p><h5><strong>amec&#8217;s role in this process  <\/strong><\/h5><p><strong>amec<\/strong> is a member of the Industry and Ecological Transition Commission, as well as of the CC. GT Climate Change and CC. GT Industry, spaces in which regulatory developments, sectoral impacts and adaptation needs of industrial companies are analyzed.  <\/p><p>The association is working to anticipate the effects of CBAM, convey the industry&#8217;s concerns and strengthen companies&#8217; preparedness for this new regulatory framework.<span data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f3d192e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f3d192e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31cc7c94\" data-id=\"31cc7c94\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a9781a1 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6a9781a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e28cdc elementor-widget elementor-widget-heading\" data-id=\"26e28cdc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Resources<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ab5e538 elementor-widget elementor-widget-text-editor\" data-id=\"1ab5e538\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW34750369 BCX0\" lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW34750369 BCX0\">Ministry for Ecological Transition and Demographic Challenge (MITECO): <\/span><\/span><a class=\"Hyperlink SCXW34750369 BCX0\" href=\"https:\/\/www.miteco.gob.es\/es\/cambio-climatico\/temas\/cbam.html\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW34750369 BCX0\" lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW34750369 BCX0\" data-ccp-charstyle=\"Hyperlink\">https:\/\/www.miteco.gob.es\/es\/cambio-climatico\/temas\/cbam.html<\/span><\/span><\/a><span class=\"EOP SCXW34750369 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-baf7d25 elementor-widget elementor-widget-spacer\" data-id=\"baf7d25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>On January 1, 2026, the final period of CBAM, a mechanism that will transform industrial imports into the EU through new licensing, reporting and certificate purchase requirements, comes into effect. The CBAM directly impacts companies that import products belonging to the sectors included in the mechanism: iron and steel, aluminum, cement, fertilizers, hydrogen and electricity. [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-44797","page","type-page","status-publish","hentry","category-exclusive-alerts-and-trends"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New CBAM obligations from 2026 | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/en\/new-cbam-obligations-from-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New CBAM obligations from 2026 | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"On January 1, 2026, the final period of CBAM, a mechanism that will transform industrial imports into the EU through new licensing, reporting and certificate purchase requirements, comes into effect. The CBAM directly impacts companies that import products belonging to the sectors included in the mechanism: iron and steel, aluminum, cement, fertilizers, hydrogen and electricity. 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The CBAM directly impacts companies that import products belonging to the sectors included in the mechanism: iron and steel, aluminum, cement, fertilizers, hydrogen and electricity. 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