Jurisdiction(s):
European Union

EU CBAM definitive regime (2026 onwards): scope, SME de minimis exemption, importer authorisation, embedded emissions, certificates, registry, enforcement, ETS alignment and forthcoming extensions

Published by a LexisNexis EU Law expert

Practice notes

This Practice Note sets out the obligations under Regulation (EU) 2023/956 of 10 May 2023, which creates the EU’s carbon border adjustment mechanism (the EU CBAM Regulation), as they will apply during the definitive CBAM phase from 1 January 2026 onwards. For further information on the EU CBAM’s transitional phase (which ran from 1 October 2023 to 31 December 2025), please refer to the Practice Note: EU carbon border adjustment mechanism (EU CBAM)—transitional period (2023 to 2025) for more detail.

Objectives of the EU CBAM

Regulation (EU) 2023/956, establishing a carbon border adjustment mechanism (the EU CBAM Regulation), was published in the Official Journal of the EU on 16 May 2023. Under Article 1, its overarching purpose is to address greenhouse gas emissions embedded in in-scope products upon their import into the EU. It does this by levying an additional charge on imports of specified goods, aiming to avert the risk of carbon leakage and to reduce global carbon emissions, in line with the Paris Agreement (adopted under the UN Framework Convention on Climate Change). The EU CBAM operates alongside the EU emissions trading system (ETS) by applying ‘an equivalent set of rules’ to goods brought into the Union. Currently, under...

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Nikolay Mizulin

Mayer Brown

Nikolay Mizulin is Co-Lead of Mayer Brown's International Trade Product Group. He advises clients on all aspects of international and EU trade law, with particular emphasis on trade remedies, WTO Dispute Settlement, customs and sanctions.Nikolay has represented corporations and governments in anti-dumping, safeguard, and anti-subsidy cases before EU institutions as well as before the investigating authorities of Brazil, China, India, the US, and other countries. His experience covers all stages of the proceedings, from preparing questionnaire responses to challenging measures before the courts. Nikolay has been involved in several high-profile WTO disputes, providing assistance to governments as well as private sector.In his regulatory practice, Nikolay advises private companies in matters relating to the application of EU sanctions. He assists clients in complying with customs regulations and advises on the EU's forthcoming Carbon Border Adjustment Mechanism, measures prohibiting products made by forced labour as well as...

Paulette Vander Schueren

Mayer Brown

Paulette Vander Schueren is a senior partner in Mayer Brown's International Trade Product Group in Brussels, after leading the team for well over a decade.Chambers Global stated that “Paulette Vander Schueren is consistently singled out for her depth of experience in this field, and is described by sources as "one of the best customs and trade lawyers in the world” and Chambers Global 2021 mentions that clients value Paulette for her “enormous wealth of experience, eye for the larger detail.” Chambers Europe 2022 states that sources deem her to be "very wise and a pleasure to listen to," further noting that "she is extraordinary in many respects." The International Who's Who of Business Lawyers - Trade & Customs lists her as a Global Elite Thought Leader. Paulette is also recognized as part of the Hall of Fame in Legal 500 EMEA –...

Tim Baines

Mayer Brown

Tim Baines advises companies and financial institutions in the real estate, energy and sustainability sectors. Clients leverage his knowledge of UK planning and environmental regimes, renewables incentives regimes, and emissions and climate-related matters.Tim often lectures on UK environmental law and renewable energy topics. In addition to his native English, Tim speaks fluent French....

Dr. Dylan Geraets

Mayer Brown

Dylan advises clients on a wide range of global trade issues. His practice focuses on international dispute settlement, trade defence measures, customs rules, trade negotiations, sanctions, and export controls. Dylan represents clients in WTO dispute settlement proceedings and proceedings before the Court of Justice of the European Union. He is recognized by The Legal 500 as a “Key Lawyer” in 2023, as well as by Who’s Who Legal (WWL) in 2022 as “Recommended: Trade & Customs.”Dylan is experienced in advising and representing both multinational companies and sovereigns in respect of proceedings before WTO panels and the Appellate Body. In addition, he assists clients across industries in trade remedy investigations, such as anti-dumping and safeguard investigations. In this context, he has been involved in several cases before the Court of Justice of the European Union.On a daily basis, Dylan advises on the...

Irina Antoshevska

Mayer Brown

Irina Antoshevska is a consultant in Mayer Brown's Public Policy, Regulatory & Political Law group in Brussels. She focuses on anti-dumping and anti-subsidy cases initiated before EU institutions as well as the investigating authorities of Russia, Ukraine, and other countries.Prior to joining Mayer Brown, Irina worked as an associate for a major international law firm in Moscow (Russia). Irina has also worked for a western law firm in Kiev (Ukraine). In addition to being admitted to the New York State Bar, she is also qualified to practice law in Ukraine and Russia. Irina is fluent in English in addition to her native Russian and Ukrainian....

Ivan Baranenko

Mayer Brown

Ivan, an associate in Mayer Brown's International Trade group in Brussels, advises clients on a wide range of issues in the field of international trade, with a focus on trade remedies (including anti-dumping, anti-subsidy, and safeguard investigations), EU sanctions, customs rules, and WTO law.Ivan is active in representing clients in trade defense investigations before the investigating authorities of the EU, the US, Brazil and other jurisdictions. He also advises on market access issues, government trade policies, and internal compliance investigations in the sphere of sanctions and customs law.Prior to joining Mayer Brown, Ivan worked for a top-tier law firm in Kyiv (Ukraine), where he obtained extensive experience in international trade law, including regulatory issues, trade remedies, and WTO law.Ivan is fluent in English in addition to his native Ukrainian and Russian....

Agnieszka Nosowicz

Mayer Brown

Admitted to the Paris Bar, Agnieszka is an associate in the International Trade group of the Brussels office.Agnieszka advises clients on a broad range of issues related to trade, customs, market access and EU regulatory issues, with a special focus on trade remedies (anti-dumping, anti-subsidy and safeguard investigations), as well as on sanctions and export control matters. She also assists clients in disputes before European Courts.Prior to joining Mayer Brown in 2023, Agnieszka worked for a leading law firm in international trade in Brussels, where she gained extensive experience, especially in the area of trade remedies in the EU and in other third countries (Morocco, Gulf Cooperation Council, Brazil).Agnieszka speaks English and French, in addition to her native Polish....

Web page updated on 21/05/2026

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