The regulation does not introduce separate CBAM rates. The price of CBAM certificates is directly linked to the EU ETS and calculated based on the weekly average auction price of EU Allowances. As a result, CBAM-related costs will fluctuate in line with developments in the EU carbon market.
In 2026, CBAM does not expand its sectoral scope or modify the calculation methodology applied during the transitional phase. The existing legal framework under Regulation (EU) 2023/956 remains applicable, together with the implementing acts adopted to date.
At the same time, several operational elements are still pending. The European Commission has not yet published final default emission values to be applied under the definitive CBAM regime, where verified data is unavailable. Further technical guidance is also expected, particularly regarding emissions verification requirements, documentation of carbon prices paid outside the EU, and the operational alignment between customs declarations and CBAM reporting.