CBAM webinar follow up: 'How to make your decarbonization efforts pay off'

On Thursday 7 May 2026, DG TAXUD hosted the second in a series of webinars on the implementation of the EU’s Carbon Border Adjustment Mechanism (CBAM). 

The webinar aimed to help producers in a third country understand the CBAM methodology and turn their decarbonisation efforts into a strategic business advantage.

Among the key updates for the CBAM definitive period (which began on 1 January 2026), the DG TAXUD team introduced the functional unit — a foundational term that affects the calculation of embedded emissions in CBAM goods. 

The webinar presented new rules to set up multifunctional production processes and to calculate embedded emissions of precursors, as well as to define the new system boundaries for iron, steel, and aluminium products. 

It also covered the minimum elements of the Monitoring Plan and the operator’s emissions report that will be used for verification.

Important action on the CBAM Registry

Create an EU Login Account and join the CBAM Registry.

The CBAM Registry allows producers to seamlessly and safely share information with EU importers, including verified emissions data.

Webinar highlights

• Producers’ CBAM checklist based on actual emissions over the next two years, including:
  • Monitoring Plan setup
  • Production and monitoring processes
  • Verification obligations
• Overview of key changes to the CBAM methodology. Specifically, updates to:
  • Reporting rules
  • Monitoring methodologies
  • Implementation requirements

Why is it very important to understand the methodology right now? 

Because 2026 is the first year where emissions — which are happening as we speak — are going to be measured, monitored, recorded, and later reported by declarants in their annual CBAM declarations.

Ivana Hockova (DG TAXUD)

Resources

If you missed the live event or wish to revisit the technical details, you can access the recording and supporting documents below:

• Key takeaways: For a summary of this webinar, download the one pager.
• Webinar recording: Watch the full session on the Customs & Tax EU Learning Portal.
• Webinar presentation: Download and review the presentation slides.

Don’t miss our next webinars, coming soon. For more information, visit DG TAXUD’s dedicated CBAM website. Stay updated on future webinars and regulatory milestones by subscribing to the CBAM newsletter.

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