The Carbon Border Adjustment Mechanism (CBAM) is the EU’s instrument against carbon leakage to non-EU countries.

The EU Commission has now published guidelines for the implementation of the regulations. Additional support is provided by tools and training materials for introduction and application. In addition, the Commission has adopted rules for the transition period until the end of 2024, during which only gray emissions must be reported.

Gray emissions include all emissions resulting from the production and transport of goods, but not from the operation of the facilities.