CBAM & climate · 9 October 2026
Commission CBAM webinar follow-up highlights preparations for 30 September 2027
The Commission’s 30 September 2026 update addresses the first CBAM declaration and certificate surrender deadline, emissions calculation and guidance for verifiers. [Source](https://taxation-customs.ec.europa.eu/news/webinar-follow-cbam-policy-practice-emissions-calculation-declarations-and-certificates-2026-09-30_en)
The European Commission’s webinar follow-up, published on 30 September 2026, addresses the Carbon Border Adjustment Mechanism’s policy objectives and businesses’ practical preparations. Its central milestone is 30 September 2027, the stated deadline for submitting the first CBAM declaration and surrendering the corresponding certificates. [Source](https://taxation-customs.ec.europa.eu/news/webinar-follow-cbam-policy-practice-emissions-calculation-declarations-and-certificates-2026-09-30_en)
First declaration and certificate surrender share a deadline
According to the announcement, the webinar aimed to help businesses understand both CBAM’s broader policy context and the practical steps towards the first compliance deadline. The Commission states that the first CBAM declaration must be submitted and the corresponding certificates surrendered by 30 September 2027. The programme covered a preparation checklist, the declaration and certificates process, and the CBAM Registry. Its preparation agenda therefore extends beyond emissions calculation to declaration and certificate procedures. [Source](https://taxation-customs.ec.europa.eu/news/webinar-follow-cbam-policy-practice-emissions-calculation-declarations-and-certificates-2026-09-30_en)
Official source: European Commission — CBAM Communication and News ↗The definitive system and financial consequences
The introductory programme addressed CBAM’s strategic objectives, Omnibus simplifications and the common EU framework. The source identifies the definitive system as being in effect since 1 January 2026. Vicente Hurtado Roa, Head of Unit for CBAM, Energy and Green Taxation, describes the central change as moving from transitional emissions reporting to attaching a financial consequence to those emissions. The opening panel emphasised that CBAM is designed to deter carbon leakage and ensure fair competition in Europe. These topics provided the webinar’s policy context. [Source](https://taxation-customs.ec.europa.eu/news/webinar-follow-cbam-policy-practice-emissions-calculation-declarations-and-certificates-2026-09-30_en)
Official source: European Commission — CBAM Communication and News ↗Calculation, verification and new guidance
The implementation agenda also included actual versus default values and CBAM emissions calculation. Separately, the Commission reported recently publishing guidance for CBAM verifiers and National Accreditation Bodies to support accredited verifiers in preparing verification reports. The announcement presents this guidance as an additional support resource alongside the webinar’s technical implementation topics. The supplied text does not reproduce the guidance’s detailed provisions; it lists calculation methodologies as webinar subjects rather than explaining their content. [Source](https://taxation-customs.ec.europa.eu/news/webinar-follow-cbam-policy-practice-emissions-calculation-declarations-and-certificates-2026-09-30_en)
Official source: European Commission — CBAM Communication and News ↗Extension agenda and available materials
The webinar also addressed CBAM’s upcoming extension to downstream products, listing compliance-chain actors, monitoring methodologies and implementation requirements under that topic. However, the announcement does not specify the extension’s legal adoption status or entry-into-force date, so it is not presented here as a newly effective obligation. The Commission points readers to a one-page summary and the full webinar recording. It directs them to the Customs & Tax EU Learning Portal for the recording and to the CBAM communication and news page for earlier webinar materials. [Source](https://taxation-customs.ec.europa.eu/news/webinar-follow-cbam-policy-practice-emissions-calculation-declarations-and-certificates-2026-09-30_en)
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