Roadmap: “Carbon Border Adjustment Mechanism. Basque Trade & Investment.

The CBAM is regulated by Regulation 2023/956, which has been amended, and the sectors affected are those that are considered to be more CO2-intensive: cement, iron and steel, aluminium, fertilisers, hydrogen and electricity. On 1 January 2026, the definitive phase came into force, in which the obligations cease to be informative and now have a cost for everything imported.