EUPublished: 13 May 2026

[Regulatory Update] EU publishes draft implementing rule on deducting third-country carbon prices under CBAM — consultation opens May 2026

Source:European Commission (EC)

On 13 May 2026, the European Commission published a draft implementing regulation setting out how carbon prices actually paid in third countries can be reflected in a reduction of the number of CBAM certificates to be surrendered in the EU. The draft covers matters such as evidence of the carbon price paid, the qualifications and independence of verifiers, and the method for calculating the carbon price. The mechanism is designed to avoid double carbon pricing on the same emissions in both a third country and the EU. As of May 2026, this is not yet an adopted implementing rule but a draft still open for consultation.

Editor's View

The cost burden of CBAM for a company depends not only on the price of CBAM certificates on the EU side but also on how it relates to carbon prices already paid in the exporting country. Companies exporting to the EU should build data infrastructure capable of tracking the carbon price paid, the covered emissions and the relevant verification information in the exporting country; CBAM should not be viewed simply as an "EU carbon tax" — companies also need to consider how carbon prices already paid outside the EU can be evidenced and reflected against their EU obligations.

※ This article is based on official public information from an external source (European Commission (EC)) and has been analyzed and organized for practical use.

Primary Source (Official)

Related Regulation Information

EU Carbon Border Adjustment Mechanism (CBAM)

The EU Carbon Border Adjustment Mechanism (CBAM) adjusts the carbon cost of imported carbon-intensive products based on the greenhouse gas (GHG) emissions generated during their production. It aims to narrow the carbon cost gap between EU and non-EU industries, preventing carbon leakage and encouraging decarbonization investment. During the transitional period (October 2023 to December 2025), the only obligation was to report data. Full application has applied since January 1, 2026: emissions embedded in goods imported from 2026 onward must be covered by surrendering CBAM certificates (certificate sales begin February 1, 2027, and the first annual declaration and surrender are due by September 30, 2027).

See this regulation's full analysis (timeline & business impact)

💡 The overview and schedule for the regulation related to this article can also be found on the Regulatory Gateway Database page.