2.
CBAM
It shall apply from 1 October 2023. However: Articles 5, 10, 14, 16 and 17 shall apply from 31 December 2024; ►M1 Article 2(2) and Articles 2a, 4, 6 to 9, 10a, 15, 19 and 21, Article 22(1) and 22(3) and Articles 23 to 27 and 31 shall apply from 1 January 2026; ◄ Article 22(2) shall apply from 1 January 2027; Article 20(1), (3), (4) and (5) shall apply from 1 February 2027.
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Source: EUR-Lex CELLAR · retrieved 2026-08-09 · Text as consolidated on 2025-10-20; changes after this date are not shown.