The first definitive declaration covers 2026 imports and is filed in 2027 (the transitional quarterly reports ran 2023–2025). Authorisation as a CBAM declarant runs through 2026, but the 2025 Omnibus postponed the start of certificate sales to 1 February 2027 and cut the quarterly holding requirement from 80% to 50% of embedded emissions.
From our guide: The CBAM Declaration 2026 — full context, charts and sources there.
