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Simplification · CBAM-01

Producers of CBAM-covered goods see their free allocation shrink on a fixed annual CBAM-factor schedule, falling to 0% from 2038, as CBAM replaces free allocation as the carbon-leakage instrument for those goods.

Operators of installations producing goods covered by the Carbon Border Adjustment Mechanism must comply, and this is not law yet.

Why it matters

This is a Commission proposal: it is not law yet, and it can change before it is.

Addressee Operators of installations producing goods covered by the Carbon Border Adjustment MechanismAct COM(2026) 616 final, 2026/0212 (COD)Article Art. 1(15)(b)(i), replacing Art. 10a(1a), second subparagraph of Directive 2003/87/ECClass Businesses

The rule

New — no predecessor
Trigger

installation produces goods listed in Annex I to Regulation (EU) 2023/956 (CBAM)

Obligation

Producers of CBAM-covered goods see their free allocation shrink on a fixed annual CBAM-factor schedule, falling to 0% from 2038, as CBAM replaces free allocation as the carbon-leakage instrument for those goods.

Who is affected

Addressee
Operators of installations producing goods covered by the Carbon Border Adjustment Mechanism
Class
Businesses
Sectors
Reaches Steel, Cement and concrete, Aluminium and metals, Chemicals and refining, Power and heat
Applies
2026-2038, applies from 30 September 2027

Burden drivers

D6 — 1 of 7 marks fire on this provision.

Source text

Verbatim

The CBAM factor shall be equal to 100 % for the period between the entry into force of that Regulation and the end of 2025 and, subject to the application of provisions referred to in Article 36(2), point (b), of that Regulation, shall be equal to 97,5 % in 2026, 95 % in 2027, 91.5 % in 2028, 81 % in 2029, 59% in 2030, 48% in 2031, 37,5% in 2032 and 27% in 2033, 15% from 2034 to 2037.

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