Reading note
Показує перехід від звітності до definitive CBAM regime.
Period
2023–2027+
Data class
source/control table
Readiness
READY / per-card-canonical-exact
| Stage | Start | End | Operational meaning | Source IDs | Quality status |
|---|---|---|---|---|---|
| Transitional / reporting | 2023-10-01 | 2025-12-31 | Reporting and preparation period | S049; S050 | READY |
| Definitive regime begins | 2026-01-01 | — | Authorised declarant status, certificates, EU ETS-linked price logic | S049; S050 | READY |
| Mass-based threshold | 2026+ | — | 50 tonnes of CBAM goods per importer / customs representative | S049 | READY |
| Certificate price basis 2026 | 2026 | — | Quarterly average EU ETS auction price | S049 | READY |
| Certificate price basis from 2027 | 2027+ | — | Weekly average EU ETS auction price | S049 | READY |
References
S049 / [49]
taxation-customs.ec.europa.eu — CBAM definitive regime (from 2026 onwards)
taxation-customs.ec.europa.eu
підтримка логіки
https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_eS050 / [50]
REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
eur-lex.europa.eu
Canonical source card from CB11.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2023.130.01.0052.01.ENG&toc=OJ%3AL%3A2023%3A130%3ATOCMethod
Scenario variable for EU market access and modernization.
Caveat
Readiness: READY. Sheet status: chart-ready. Source readiness: per-card-canonical-exact.
This chart is public-ready for reading, but it still belongs to a model-aware evidence layer and should be read together with its sources and method context.
Dataset rows: 5. Numeric fields: Start.
Technical sheet identity: A1_G08_cbam.