8. Strategic Outlook (2026–2027) The First Full Compliance Cycle FINDING: 2026 is the first year in which EU CBAM certificate costs accrue for imported goods, but no certificates are purchased or surrendered during 2026 — all financial settlement occurs from 1 February 2027 onwards, meaning organisations that delay governance and treasury preparation until 2027 will enter the purchase window without an operational model. SO WHAT: An organisation that reaches 1 February 202

Master EU CBAM certificate purchasing, quarterly 50% holdings and annual surrender with this practical compliance guide for the 2026–2027 regime.

Learn how EU CBAM certificate costs are calculated, linked to EU ETS carbon prices, embedded emissions, and importer compliance obligations.