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Requirement · GOV-01Base the 2027 assessment due by 30 April 2027 on import data for the goods in both the existing and the newly extended Annex I.
European Commission must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(2), adding a subparagraph to Art. 2a(3) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: by 30 April 2027. as of 2026-08-14
- It names 2 industries by name: Steel and Aluminium. as of 2026-08-14
- Compliance is checked by none, one-off. as of 2026-08-14
The rule
New — no predecessor
Trigger
the 2027 assessment due by 30 April 2027
Obligation
Base the 2027 assessment due by 30 April 2027 on import data for the goods in both the existing and the newly extended Annex I.
Who is affected
Addressee
European Commission
Class
Governments
Sectors
Names Steel, Aluminium and metals
Applies
by 30 April 2027
Burden drivers
D5 — 1 of 7 marks fire on this provision.
Source text
Verbatim
‘For its 2027 assessment due by 30 April 2027, the Commission shall use the import data of goods contained in Annex I to this Regulation and in Annex I to Regulation (EU) XX/XX [Amending Regulation]
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