Dear Members,

The European Commission has published four general and six sector-specific guidance documents relating to the implementation period of the European Union Carbon Border Adjustment Mechanism (EU CBAM), which began on 1 January 2026.

The general guidance documents cover:

• the fundamental concepts of the EU CBAM, the compliance cycle, the responsibilities of the parties involved, key dates and exemptions for installations outside the EU,
• the key steps that producers outside the EU must follow in their emissions monitoring processes,
• methods for calculating embedded emissions in goods and generating actual emissions data,
• and the calculation of the adjustment to be applied to the number of CBAM certificates required to be surrendered, taking into account free allowances under the EU Emissions Trading System

are explained.

Ayrıca aşağıdaki sektörler için ayrı rehberler hazırlanmıştır:

• Çimento
• Hidrojen
• Gübre
• Demir-çelik
• Alüminyum
• Elektrik

Sektörel rehberlerde; ilgili ürünlerin üretim süreçleri ve değer zincirleri, sistem sınırları, emisyon izleme ve raporlama esasları ile uygulamalı hesaplama örneklerine yer verilmektedir.

The documents also address technical issues such as:

• the actual emission values to be used as a basis for imports in 2026,
• the preparation of monitoring plans,
• changes arising in practice compared to the transition period,
• the conditions for the use of default values,
• and the adjustment of free allocations.

It is considered beneficial for our members who export to the EU or are part of the production and supply chains of products covered by the EU ETS to review the relevant guidance documents, particularly in collaboration with their export, environment and sustainability, energy, production and foreign trade departments.

You can access the Ministry of Trade’s announcement here, and the full set of guidance documents and the European Commission’s statement on the matter here.