CBAM in 2026: new obligations and upcoming extension of the carbon border adjustment

The Council of the EU promotes an extension of the CBAM to new products and measures against avoidance. What Spanish importers should keep an eye on.
The Carbon Border Adjustment Mechanism, CBAM, entered its final phase in 2026 for certain emissions-intensive goods. In June, the Council of the European Union agreed its position on a proposal to strengthen the system, extend its scope to processed products and close possible loopholes for circumvention. The initiative still needs to be negotiated with the European Parliament, so it cannot be treated as an already approved enlargement. For Spanish importers, the timing is relevant: they must comply with the rules in force and, at the same time, follow a dossier that can modify the exposure of their supply chains.

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