Commissioner Wopke Hoekstra has confirmed that Carbon Border Adjustment Mechanism (CBAM) obligations are determined solely by the date of import into the EU, regardless of when goods were produced, providing clarity for importers facing potential liability for goods produced before the mechanism's definitive phase began on 1 January 2026. The answer, given on 23 July 2026, addresses concerns raised by MEP Susana Solís Pérez (PPE) about a surge in imports from high-carbon intensity countries in early 2026 and questions over legal certainty.
In his response, Hoekstra stated that for each CBAM good, the obligations are determined by the date of importation, which corresponds to the date the customs declaration is accepted by national customs authorities. This means that all relevant goods imported on or after 1 January 2026 are subject to CBAM, even if produced before that date, except for importers below the annual single mass-based threshold. The Commissioner also outlined measures to ensure compliance and prevent circumvention, including quarterly obligations for authorised CBAM declarants to maintain sufficient certificates in the CBAM registry from 1 January 2027, and a broader risk management framework involving reviews of CBAM declarations in cooperation with customs and national competent authorities.
The answer provides concrete legal interpretation but does not announce new policy measures or numerical targets. It signals the Commission's intent to enforce CBAM strictly from the import date, closing potential loopholes for goods produced before the definitive phase. Importers must now prepare for the first CBAM declaration and certificate surrender deadline by 30 September 2027 for the 2026 import year. The clarification impacts EU importers, who face new compliance costs and financial liability, as well as non-EU producers, particularly in high-carbon intensity countries like China and India, whose exports to the EU may become more expensive. National customs authorities will play a key role in enforcement, while the Commission's risk management framework aims to ensure uniform application across member states.