WT/CTE/GEN/31  
 
15 June 2023 
(23-4093) Page: 1/2 
Committee on Trade and Environment  Original: English  
 
  
CARBON BORDER ADJUSTMENT MECHANISM  
COMMUNICATION FROM THE EUROPEAN UNION  
The following communication, dated 14 June 2023, is being circulated at the request of the  
Delegation of the European Union . 
 
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1. The EU would like to inform the Members of the Committee on Trade and Environment that on 
13 June 2023 the EU has published the text of the Implementing Regulation on the 
reporting obligations during the transitional period of the carbon border adjustment 
mech anism  for feedback on the European Commission 's Have your Say website. The feedback 
period will be running for four weeks period until 11 July 2023.  
2. Feedback from the consultation will be taken into account for finalising this Implementing 
Regulation on t he reporting obligations during the transitional period of CBAM. Feedback 
received will be published on the European Commission 's Have your Say website as well. The 
Implementing Regulation will be finalised end of July after consultation of the CBAM Commit tee, 
which will adopt an implementing act concerning the information to be reported for the 
transitional period of CBAM from 1 October 2023 until 31 December 2025.  
3. In line with the transparency pursued on the CBAM Regulation to the Committee on Trade and 
Environment at various stages of the legislative process, the EU will continue to engage in the 
Committee throughout the implementation phase of the CBAM.  
4. As per the EU 's previous communication on the CBAM, the Regulation entered into force 
17 May 2023 on the day following that of its publication in the Official Journal of the European 
Union, and it will start to apply from 1 October 2023, except for:  
a) Articles 5, 10, 14, 16 and 17 which will apply from 31 December 2024; and  
b) Article 2(2) and Articles 4, 6 to 9, 15 and 19, Article 20(1), (3), (4) and (5), Articles 21 
to 27 and 31 which will apply from 1 January 2026.  
5. The EU Commission, in conjunction with the European External Action Service and EU 
Delegations around the world, will launch an i nformation campaign, featuring online seminars, 
physical events, distribution of guidance documents, and direct assistance, aimed at assisting 
third country operators and importers to the EU in performing all new obligations required by 
the CBAM Regulation  and its secondary legislation.  
6. With the adoption of the Implementing Regulation in July, the campaign will kick off and will 
continue through autumn 2023, supporting all relevant actors with the entry into application of 
the CBAM Regulation in October 20 23.  
7. CBAM will be introduced gradually, from October 2023 until the end of 2025, only reporting 
obligations under the Regulation will apply. The transitional period will involve extensive 
consultation of stakeholders, including international partners to in crease our mutual 
understanding of the instrument.  WT/CTE/GEN/31  
 
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  8. The link for the open public consultation on the Implementing Regulation can be found here:  
https://ec.europa.eu/info/law/better -regulation/have -your-say/initiatives/13873 -The-reporting -
obligations -during -the-transitional -period -of-the-carbon -border -adjustment -mechanism_en   
 
9. The text of the CBAM Regulation can now be found on the eur -lex website:  
https://eur -lex.europa.eu/legal -content/EN/TXT/?uri=uriserv%3AOJ.L_.2023.130.01.0052.01.  
ENG&toc=OJ%3AL%3A2023%3A130%3ATOC  
 
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