Chapter 08 · Finance, data & evidenceSustainability Language
First annual declaration + surrender
Definition
**30 Sep 2027** (2026 imports); transitional quarterly reports ended 31 Dec 2025
References
EUtimeline
**30 Sep 2027** (2026 imports); transitional quarterly reports ended 31 Dec 2025
Carbon Border Adjustment Mechanism (CBAM)CBAM · verified 2026-08-22
Overview
The overview for this term is being prepared.