Inhoudsopgave
H&I 2026/264:Commission CBAM Guidance No. 2: Quick guide for non-EU operators (comments by Tatiana Falcão)
H&I 2026/264
Commission CBAM Guidance No. 2: Quick guide for non-EU operators (comments by Tatiana Falcão)
Documentgegevens:
Datum 14-08-2026
- Datum
14-08-2026
- Bronauteur
European Commission
- Bronvindplaats
no. CBAM20260814/2
- JCDI
JCDI:BSD128232:1
- Vakgebied(en)
Milieubelastingen / CO2-heffing
Europees belastingrecht / Algemeen
- Wetingang
Regulation (EU) 2023/956 (CBAM)
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The European Commission has published Guidance Document No. 2 on the Carbon Border Adjustment Mechanism (CBAM) for the definitive period that started on 1 January 2026. The guidance forms part of a broader series intended to help stakeholders understand the requirements of the CBAM Regulation and its secondary legislation, with particular attention to operators of non-EU installations producing CBAM goods, authorised CBAM declarants and verifiers.
This document serves as a practical introduction for non-EU operators whose products fall within the scope of CBAM. It explains the key concepts of embedded emissions and outlines the steps needed to prepare for ... Verder lezen? Log in om dit document te bekijken.