CBAM Report Made Simple: Detailed Insights into the Carbon Border Adjustment Mechanism
Laws and regulations
This post takes into account the latest changes to the CBAM rules – particularly the simplification regulation published in October 2025, which reformulates numerous reporting and disclosure duties for companies. This provides you with an up-to-date overview of requirements, obligations, and practical tips for preparing your CBAM report.
The Carbon Border Adjustment Mechanism (CBAM) is a central instrument of the European Union (EU) aimed at strengthening climate protection and ensuring fair competition in trade with emission-intensive goods. Introduced in the transitional period since October 1, 2023, CBAM requires importers of certain goods into the EU to acquire certificates for the embedded CO₂ emissions upon importation. At the same time, it aims to prevent production from being relocated to countries with lower climate standards (Carbon Leakage).
CBAM Report: Key Innovations at a Glance
New de minimis threshold: Import volumes below 50 tons/year will be exempt from CBAM obligations (reporting, declaration, certificates).
Extended deadlines & lower mandatory purchase quota: The submission deadline for the CBAM report has been moved to September 30 of the following year; the mandatory purchase share (“Coverage Ratio”) for certificates decreases to 50 %.
Delegation of reporting: A so-called CBAM representative can take over the declaration – the importer remains liable.
CO₂ cost deduction in third countries & default values: Costs for CO₂ prices paid abroad can be credited; default emissions may be used in the absence of data.
Excluded electricity/hydrogen at threshold: Under the threshold regulation, imports of electricity and hydrogen are explicitly not included.
Entry into force & transitional phase: The simplification regulation was published on October 17, 2025 and enters into force on the third day thereafter; substantial changes will apply from the definitive phase starting in 2026.
The Basics for the CBAM Report
The CBAM is a climate policy instrument of the EU designed to address the issue of carbon leakage in international trade. It aims to avoid competitive disadvantages for European production sites when imports are relocated to countries with lower climate standards.
Carbon leakage refers to the phenomenon where companies relocate their production to countries with less stringent environmental regulations to save costs. This undermines the EU's climate protection efforts and increases global greenhouse gas emissions.
To address this, CBAM is applied:
Timeline: Since October 1, 2023, a transitional phase has been running in which importers must already report emissions data.
Product categories: This mainly affects carbon-intensive goods such as cement, aluminum, steel, and fertilizers (see section “Overview: Sectors affected by CBAM”).
Functioning: Importers of these goods will be required to acquire certificates equivalent to the CO₂ emissions costs starting from the definitive phase, just like EU producers.
Transparency: Companies must regularly prepare a CBAM report on the goods imported and the corresponding CO₂ footprint.
The mechanism reflects the EU's effort to create a fair and stable market that effectively integrates climate protection measures into external trade.
Goals and Backgrounds of CBAM
The deployment of CBAM primarily aims to establish a level playing field and support the EU's climate goals. It is intended to ensure that the import costs for carbon-intensive goods reflect the same climate protection requirements as for goods produced in the EU.
Avoiding Carbon Leakage
Carbon leakage describes the phenomenon in which companies move their production to countries with less stringent environmental regulations to evade higher costs from strict climate protection regulations. This leads to a shift of emissions rather than their reduction. The CBAM aims to prevent this undesirable effect by requiring importers to pay a CO₂ price for emissions that occurred during production outside the EU.
Support for the EU Emissions Trading System
The CBAM complements the existing EU Emissions Trading System (EU ETS) by ensuring that importers outside the EU must bear similar costs for CO₂ emissions as manufacturers within the EU. This adjustment system helps to enhance the climate policy effectiveness of the EU ETS by creating incentives for companies outside the EU to invest in a low-carbon economy. By integrating the CBAM into the EU's climate target agenda – particularly the “Fit for 55” package – the need for a consistent reduction of greenhouse gases is emphasized.
Functioning of CBAM
The core mechanism of CBAM is that importers must acquire certificates for emissions occurring during the production of imported goods – similar to manufacturers in the EU under the EU ETS. This is intended to ensure that the EU's climate policy also has an effect in external trade.
Emissions Trading and CBAM Certificates
Importers must acquire CBAM certificates equivalent to the emissions arising from the production of imported goods outside the EU. These certificates are purchased at a price aligned with the prices in the EU ETS. Direct emissions from production and indirect emissions related to generated electricity are components of the assessment.
Assessment and Methodology
The assessment of emissions is carried out through a methodology that is intended to reflect the actual emissions burden of the imported goods. In the current version, the following important innovations apply:
Default values allowed: Companies may use standard or default emission values if exact data is not available – and these default values do not need to be verified.
Verification obligation reduced: Only actual emission values are subject to the verification obligation.
Deduction of CO₂ costs abroad: Importers may deduct CO₂ costs incurred in a third country from the CBAM payment obligation – no longer just those incurred in the country of origin of the goods.
Monitoring and Reporting
Monitoring and reporting of emissions are essential components of the CBAM regime. Importers are required to maintain accurate documentation of the indirect and direct emissions from their imported goods.
The simplification regulation has adjusted the following points:
The submission of the annual CBAM report will henceforth be possible until September 30 of the following year.
The share of emissions for which certificates must be acquired (“Coverage Ratio”) has been reduced to 50 %.
The start of mandatory purchases of certificates for imports in the year 2026 has been postponed to February 2027.
Overview: Sectors and Goods Affected by CBAM
The introduction of CBAM primarily affects energy-intensive industries. This regulation aims to prevent carbon leakage by considering direct and indirect emissions that are embedded in imported goods.
Iron and Steel
Iron and steel producers are affected by CBAM due to their energy-intensive manufacturing process. Importers of these materials must expect additional costs since the greenhouse gas emissions resulting from production are being taken into account. This applies to both direct emissions from manufacturing and indirect emissions from the required electricity.
Cement
A significant amount of greenhouse gases is produced in the cement sector, which is why imported cement and related products are subject to CBAM – potentially leading to higher costs for importers if emissions are not compensated within EU borders.
Aluminum and Fertilizers
Aluminum and fertilizers are also addressed by the CBAM. Due to the energy intensity of their production processes and the associated emissions, importers of these goods must prove their CO₂ emissions and pay corresponding levies associated with their products' emissions.
Electricity and Hydrogen
Electricity and hydrogen imports are generally included in the CBAM regime. Newly established: The threshold exception (50 tons/year) does not apply to imports of electricity or hydrogen. Thus, these sectors do not benefit from the de minimis threshold.
International Dimension and Impact of CBAM
The implementation of CBAM by the EU has significant effects on a global level – particularly concerning international trade relations, the worldwide emission level, and the economic development of third and developing countries.
Global Emission Effects
The CBAM aims to promote global emission reductions by encouraging importers to adhere to the EU's environmental standards. This creates an incentive for non-EU countries to raise their carbon prices to avoid being disadvantaged. The EU Commission envisions that CBAM will motivate international trade partners to undertake similar climate protection measures.
Adjustment of International Trade Relations
CBAM is expected to change international trade relations by adding a price premium to CO₂-intensive products that reflects the internal EU CO₂ price. As a result, both EU companies and international economic actors must adapt to new trade measures set by the EU. Developing countries and third countries may be affected in different ways: On one hand, CBAM could pressure these countries to enhance their own environmental and climate protection standards; on the other hand, countries with limited resources could struggle to gather necessary data or implement processes. To ensure that these countries are not disadvantaged, the EU is discussing possible support measures to promote a fair transition and shape trade relations in favor of fairness and sustainability.
In a global context, implementing CBAM in the EU represents a decisive step within the framework of the European Green Deal: It aims to establish fairness in international trade while effectively reducing greenhouse gas emissions (GHG).
Legislation and European Bodies
As part of the introduction of CBAM, specific legislations were enacted, which were developed by the European Parliament and involved bodies as part of the legal framework. Regulation (EU) 2023/956 formed the legislative basis for CBAM, which has been in a transitional phase since October 1, 2023.
With the simplification regulation (EU) 2025/2083, published on October 17, 2025, numerous changes were passed – it will enter into force on the third day after its publication.
Involvement of Businesses and Trading Partners
Economic actors – particularly EU importers – play an essential role in the implementation of CBAM. They must adapt to the new requirements to accurately report CO₂-intensive goods and fulfill their obligations. With the gradual introduction and definitive phase starting in 2026, it is expected that CBAM will contribute to achieving equality and further strengthen climate protection.
Transitional Phase and Future Perspectives
The transitional phase of CBAM began on October 1, 2023 and is intended to enable a gradual implementation until the definitive phase starting in 2026. In this phase, companies are already facing extensive reporting obligations – the first CBAM report was due by early 2024.
During the transitional phase, affected companies received free certificates (“Free Allowances”) – designed to assist adaptation to the new system. The simplification regulation has adjusted these obligations:
From 2026, the definitive phase begins – with annual reporting obligations, mandatory purchase of certificates, and new deadlines.
Companies must adapt their processes early, particularly regarding data collection, supply chain, emission methodology, and IT reporting.
Requirements and Obligations for Importers
Importers who fall under the CBAM regulation must fulfill a range of obligations – from data collection to the final submission of certificates.
Compliance and Penalties
Importers are required to comply with CBAM regulations and closely monitor CO₂ emissions arising from imported goods. Non-compliance may lead to penalties:
Establishment of a compliance system for accurate recording and reporting of emission quantities.
Payment of a CO₂ fee: A corresponding charge is payable for emissions that do not meet EU standards.
Penalties: Fines or – in severe violations – withdrawal of authorization or import rights.
Transparent Reporting
A crucial requirement for EU importers is the establishment of transparent reporting on emissions from their imported products. Here are the key practical points at a glance:
CBAM representative: Companies may appoint a CBAM representative, who takes over the declaration – however, the importer remains liable.
Reporting obligation: From the definitive phase, an annual reporting obligation applies (no longer quarterly) and a submission deadline until September 30 of the following year.
Default values: Use of standard or default values is permitted – these values do not need to be verified if exact data is unavailable.
CO₂ cost deduction: Costs incurred in a third country can be credited – companies should adjust their supply chains and documentation accordingly.
These adjustments allow importers and their service providers to implement reporting and certificate obligations more efficiently.
Frequently Asked Questions
What exactly is meant by the Carbon Border Adjustment Mechanism (CBAM)?
The CBAM is a regulatory instrument of the EU intended to prevent the relocation of CO₂ emissions (Carbon Leakage). The system ensures that when goods are imported into the EU, greenhouse gas emissions are considered the same as for domestic production – through the acquisition of certificates.
How does the CBAM report work in practice?
In practice, importers are required to create a CBAM report documenting the CO₂ emissions of their imported goods. This report serves as the basis for the mandatory purchase of CBAM certificates and hence for the additional CO₂ cost burden. New: Companies may use default values, appoint a representative, and deadlines have been extended.
Which products are affected by the CBAM?
The CBAM primarily affects carbon-intensive products such as cement, fertilizers, iron, and steel. Under the new simplification regulation, it is also established that the de minimis threshold of 50 tons/year does not apply to imports of electricity or hydrogen.
Who needs to comply with the CBAM requirements and what are the implications?
The CBAM requirements must be complied with by importers of certain products into the EU. For these companies, this means: additional costs for acquiring CO₂ certificates, a detailed documentation and reporting obligation. With the new simplifications, lower mandatory quotas (50 %) now apply for certificate acquisition, as well as additional time for implementation.
How is CBAM calculation carried out?
The calculation is made by multiplying the carbon content of the imported products by a CO₂ price consistent with the prices of the EU ETS. Importers now have the opportunity to credit CO₂ costs paid abroad. Furthermore, default emission values apply when exact data is not available.
ℹ️ This article is based on data as of October 2025.
Sources (Accessed: October 2025)
EUR-Lex: Regulation (EU) 2023/956 – Introduction of a Carbon Border Adjustment Mechanism (CBAM)
https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng
EUR-Lex: Regulation (EU) 2025/2083 – Amendment and simplification of CBAM regulations
https://eur-lex.europa.eu/eli/reg/2025/2083/oj/eng
European Commission (Access2Markets): Carbon Border Adjustment Mechanism (CBAM) – Overview and Guidelines
https://trade.ec.europa.eu/access-to-markets/en/content/carbon-border-adjustment-mechanism-cbam
Council of the European Union: Press release from September 29, 2025 – CBAM simplification regulation adopted by the Council
https://www.consilium.europa.eu/en/press/press-releases/2025/09/29/cbam-council-signs-off-simplification-to-the-eu-carbon-leakage-instrument
Mayer Brown: EU Adopts CBAM Simplification Regulation – 10 Key Amendments and Challenges Ahead (October 2025)
https://www.mayerbrown.com/en/insights/publications/2025/10/eu-adopts-cbam-simplification-regulation-10-key-amendments-and-challenges-ahead
This post takes into account the latest changes to the CBAM rules – particularly the simplification regulation published in October 2025, which reformulates numerous reporting and disclosure duties for companies. This provides you with an up-to-date overview of requirements, obligations, and practical tips for preparing your CBAM report.
The Carbon Border Adjustment Mechanism (CBAM) is a central instrument of the European Union (EU) aimed at strengthening climate protection and ensuring fair competition in trade with emission-intensive goods. Introduced in the transitional period since October 1, 2023, CBAM requires importers of certain goods into the EU to acquire certificates for the embedded CO₂ emissions upon importation. At the same time, it aims to prevent production from being relocated to countries with lower climate standards (Carbon Leakage).
CBAM Report: Key Innovations at a Glance
New de minimis threshold: Import volumes below 50 tons/year will be exempt from CBAM obligations (reporting, declaration, certificates).
Extended deadlines & lower mandatory purchase quota: The submission deadline for the CBAM report has been moved to September 30 of the following year; the mandatory purchase share (“Coverage Ratio”) for certificates decreases to 50 %.
Delegation of reporting: A so-called CBAM representative can take over the declaration – the importer remains liable.
CO₂ cost deduction in third countries & default values: Costs for CO₂ prices paid abroad can be credited; default emissions may be used in the absence of data.
Excluded electricity/hydrogen at threshold: Under the threshold regulation, imports of electricity and hydrogen are explicitly not included.
Entry into force & transitional phase: The simplification regulation was published on October 17, 2025 and enters into force on the third day thereafter; substantial changes will apply from the definitive phase starting in 2026.
The Basics for the CBAM Report
The CBAM is a climate policy instrument of the EU designed to address the issue of carbon leakage in international trade. It aims to avoid competitive disadvantages for European production sites when imports are relocated to countries with lower climate standards.
Carbon leakage refers to the phenomenon where companies relocate their production to countries with less stringent environmental regulations to save costs. This undermines the EU's climate protection efforts and increases global greenhouse gas emissions.
To address this, CBAM is applied:
Timeline: Since October 1, 2023, a transitional phase has been running in which importers must already report emissions data.
Product categories: This mainly affects carbon-intensive goods such as cement, aluminum, steel, and fertilizers (see section “Overview: Sectors affected by CBAM”).
Functioning: Importers of these goods will be required to acquire certificates equivalent to the CO₂ emissions costs starting from the definitive phase, just like EU producers.
Transparency: Companies must regularly prepare a CBAM report on the goods imported and the corresponding CO₂ footprint.
The mechanism reflects the EU's effort to create a fair and stable market that effectively integrates climate protection measures into external trade.
Goals and Backgrounds of CBAM
The deployment of CBAM primarily aims to establish a level playing field and support the EU's climate goals. It is intended to ensure that the import costs for carbon-intensive goods reflect the same climate protection requirements as for goods produced in the EU.
Avoiding Carbon Leakage
Carbon leakage describes the phenomenon in which companies move their production to countries with less stringent environmental regulations to evade higher costs from strict climate protection regulations. This leads to a shift of emissions rather than their reduction. The CBAM aims to prevent this undesirable effect by requiring importers to pay a CO₂ price for emissions that occurred during production outside the EU.
Support for the EU Emissions Trading System
The CBAM complements the existing EU Emissions Trading System (EU ETS) by ensuring that importers outside the EU must bear similar costs for CO₂ emissions as manufacturers within the EU. This adjustment system helps to enhance the climate policy effectiveness of the EU ETS by creating incentives for companies outside the EU to invest in a low-carbon economy. By integrating the CBAM into the EU's climate target agenda – particularly the “Fit for 55” package – the need for a consistent reduction of greenhouse gases is emphasized.
Functioning of CBAM
The core mechanism of CBAM is that importers must acquire certificates for emissions occurring during the production of imported goods – similar to manufacturers in the EU under the EU ETS. This is intended to ensure that the EU's climate policy also has an effect in external trade.
Emissions Trading and CBAM Certificates
Importers must acquire CBAM certificates equivalent to the emissions arising from the production of imported goods outside the EU. These certificates are purchased at a price aligned with the prices in the EU ETS. Direct emissions from production and indirect emissions related to generated electricity are components of the assessment.
Assessment and Methodology
The assessment of emissions is carried out through a methodology that is intended to reflect the actual emissions burden of the imported goods. In the current version, the following important innovations apply:
Default values allowed: Companies may use standard or default emission values if exact data is not available – and these default values do not need to be verified.
Verification obligation reduced: Only actual emission values are subject to the verification obligation.
Deduction of CO₂ costs abroad: Importers may deduct CO₂ costs incurred in a third country from the CBAM payment obligation – no longer just those incurred in the country of origin of the goods.
Monitoring and Reporting
Monitoring and reporting of emissions are essential components of the CBAM regime. Importers are required to maintain accurate documentation of the indirect and direct emissions from their imported goods.
The simplification regulation has adjusted the following points:
The submission of the annual CBAM report will henceforth be possible until September 30 of the following year.
The share of emissions for which certificates must be acquired (“Coverage Ratio”) has been reduced to 50 %.
The start of mandatory purchases of certificates for imports in the year 2026 has been postponed to February 2027.
Overview: Sectors and Goods Affected by CBAM
The introduction of CBAM primarily affects energy-intensive industries. This regulation aims to prevent carbon leakage by considering direct and indirect emissions that are embedded in imported goods.
Iron and Steel
Iron and steel producers are affected by CBAM due to their energy-intensive manufacturing process. Importers of these materials must expect additional costs since the greenhouse gas emissions resulting from production are being taken into account. This applies to both direct emissions from manufacturing and indirect emissions from the required electricity.
Cement
A significant amount of greenhouse gases is produced in the cement sector, which is why imported cement and related products are subject to CBAM – potentially leading to higher costs for importers if emissions are not compensated within EU borders.
Aluminum and Fertilizers
Aluminum and fertilizers are also addressed by the CBAM. Due to the energy intensity of their production processes and the associated emissions, importers of these goods must prove their CO₂ emissions and pay corresponding levies associated with their products' emissions.
Electricity and Hydrogen
Electricity and hydrogen imports are generally included in the CBAM regime. Newly established: The threshold exception (50 tons/year) does not apply to imports of electricity or hydrogen. Thus, these sectors do not benefit from the de minimis threshold.
International Dimension and Impact of CBAM
The implementation of CBAM by the EU has significant effects on a global level – particularly concerning international trade relations, the worldwide emission level, and the economic development of third and developing countries.
Global Emission Effects
The CBAM aims to promote global emission reductions by encouraging importers to adhere to the EU's environmental standards. This creates an incentive for non-EU countries to raise their carbon prices to avoid being disadvantaged. The EU Commission envisions that CBAM will motivate international trade partners to undertake similar climate protection measures.
Adjustment of International Trade Relations
CBAM is expected to change international trade relations by adding a price premium to CO₂-intensive products that reflects the internal EU CO₂ price. As a result, both EU companies and international economic actors must adapt to new trade measures set by the EU. Developing countries and third countries may be affected in different ways: On one hand, CBAM could pressure these countries to enhance their own environmental and climate protection standards; on the other hand, countries with limited resources could struggle to gather necessary data or implement processes. To ensure that these countries are not disadvantaged, the EU is discussing possible support measures to promote a fair transition and shape trade relations in favor of fairness and sustainability.
In a global context, implementing CBAM in the EU represents a decisive step within the framework of the European Green Deal: It aims to establish fairness in international trade while effectively reducing greenhouse gas emissions (GHG).
Legislation and European Bodies
As part of the introduction of CBAM, specific legislations were enacted, which were developed by the European Parliament and involved bodies as part of the legal framework. Regulation (EU) 2023/956 formed the legislative basis for CBAM, which has been in a transitional phase since October 1, 2023.
With the simplification regulation (EU) 2025/2083, published on October 17, 2025, numerous changes were passed – it will enter into force on the third day after its publication.
Involvement of Businesses and Trading Partners
Economic actors – particularly EU importers – play an essential role in the implementation of CBAM. They must adapt to the new requirements to accurately report CO₂-intensive goods and fulfill their obligations. With the gradual introduction and definitive phase starting in 2026, it is expected that CBAM will contribute to achieving equality and further strengthen climate protection.
Transitional Phase and Future Perspectives
The transitional phase of CBAM began on October 1, 2023 and is intended to enable a gradual implementation until the definitive phase starting in 2026. In this phase, companies are already facing extensive reporting obligations – the first CBAM report was due by early 2024.
During the transitional phase, affected companies received free certificates (“Free Allowances”) – designed to assist adaptation to the new system. The simplification regulation has adjusted these obligations:
From 2026, the definitive phase begins – with annual reporting obligations, mandatory purchase of certificates, and new deadlines.
Companies must adapt their processes early, particularly regarding data collection, supply chain, emission methodology, and IT reporting.
Requirements and Obligations for Importers
Importers who fall under the CBAM regulation must fulfill a range of obligations – from data collection to the final submission of certificates.
Compliance and Penalties
Importers are required to comply with CBAM regulations and closely monitor CO₂ emissions arising from imported goods. Non-compliance may lead to penalties:
Establishment of a compliance system for accurate recording and reporting of emission quantities.
Payment of a CO₂ fee: A corresponding charge is payable for emissions that do not meet EU standards.
Penalties: Fines or – in severe violations – withdrawal of authorization or import rights.
Transparent Reporting
A crucial requirement for EU importers is the establishment of transparent reporting on emissions from their imported products. Here are the key practical points at a glance:
CBAM representative: Companies may appoint a CBAM representative, who takes over the declaration – however, the importer remains liable.
Reporting obligation: From the definitive phase, an annual reporting obligation applies (no longer quarterly) and a submission deadline until September 30 of the following year.
Default values: Use of standard or default values is permitted – these values do not need to be verified if exact data is unavailable.
CO₂ cost deduction: Costs incurred in a third country can be credited – companies should adjust their supply chains and documentation accordingly.
These adjustments allow importers and their service providers to implement reporting and certificate obligations more efficiently.
Frequently Asked Questions
What exactly is meant by the Carbon Border Adjustment Mechanism (CBAM)?
The CBAM is a regulatory instrument of the EU intended to prevent the relocation of CO₂ emissions (Carbon Leakage). The system ensures that when goods are imported into the EU, greenhouse gas emissions are considered the same as for domestic production – through the acquisition of certificates.
How does the CBAM report work in practice?
In practice, importers are required to create a CBAM report documenting the CO₂ emissions of their imported goods. This report serves as the basis for the mandatory purchase of CBAM certificates and hence for the additional CO₂ cost burden. New: Companies may use default values, appoint a representative, and deadlines have been extended.
Which products are affected by the CBAM?
The CBAM primarily affects carbon-intensive products such as cement, fertilizers, iron, and steel. Under the new simplification regulation, it is also established that the de minimis threshold of 50 tons/year does not apply to imports of electricity or hydrogen.
Who needs to comply with the CBAM requirements and what are the implications?
The CBAM requirements must be complied with by importers of certain products into the EU. For these companies, this means: additional costs for acquiring CO₂ certificates, a detailed documentation and reporting obligation. With the new simplifications, lower mandatory quotas (50 %) now apply for certificate acquisition, as well as additional time for implementation.
How is CBAM calculation carried out?
The calculation is made by multiplying the carbon content of the imported products by a CO₂ price consistent with the prices of the EU ETS. Importers now have the opportunity to credit CO₂ costs paid abroad. Furthermore, default emission values apply when exact data is not available.
ℹ️ This article is based on data as of October 2025.
Sources (Accessed: October 2025)
EUR-Lex: Regulation (EU) 2023/956 – Introduction of a Carbon Border Adjustment Mechanism (CBAM)
https://eur-lex.europa.eu/eli/reg/2023/956/oj/eng
EUR-Lex: Regulation (EU) 2025/2083 – Amendment and simplification of CBAM regulations
https://eur-lex.europa.eu/eli/reg/2025/2083/oj/eng
European Commission (Access2Markets): Carbon Border Adjustment Mechanism (CBAM) – Overview and Guidelines
https://trade.ec.europa.eu/access-to-markets/en/content/carbon-border-adjustment-mechanism-cbam
Council of the European Union: Press release from September 29, 2025 – CBAM simplification regulation adopted by the Council
https://www.consilium.europa.eu/en/press/press-releases/2025/09/29/cbam-council-signs-off-simplification-to-the-eu-carbon-leakage-instrument
Mayer Brown: EU Adopts CBAM Simplification Regulation – 10 Key Amendments and Challenges Ahead (October 2025)
https://www.mayerbrown.com/en/insights/publications/2025/10/eu-adopts-cbam-simplification-regulation-10-key-amendments-and-challenges-ahead
