AB Sınırda Karbon Düzenleme Mekanizması’nda (SKDM) Güncel Gelişmeler ve 2027 Yükümlülükleri

The European Union (EU) continues to advance the implementation of the Carbon Border Adjustment Mechanism (CBAM) during its definitive phase. According to information shared by the Turkish Ministry of Trade through the Union of Chambers and Commodity Exchanges of Türkiye (TOBB), significant developments have been announced regarding CBAM certificate prices, emissions calculation methodologies, reporting procedures, and exemption thresholds.

CBAM Certificate Prices Updated

On October 5, 2026, the European Commission announced that the CBAM certificate price for the third quarter of 2026 had been set at €82.32.

The certificate prices announced for 2026 are as follows:

First quarter: €75.36
Second quarter: €75.28
Third quarter: €82.32

CBAM certificate prices are calculated based on the weighted average of auction closing prices for allowances under the EU Emissions Trading System (EU ETS).

The certificate price for the fourth quarter of 2026 is expected to be published on January 4, 2027. Beginning in 2027, CBAM certificate prices will be calculated and published weekly, replacing the quarterly pricing system applied in 2026.

Furthermore, CBAM certificates are expected to become available for purchase through a common central platform starting in February 2027.

First CBAM Declaration Deadline: September 30, 2027

The European Commission recently held an information webinar entitled "CBAM: From Policy to Practice – Emissions Calculation, Declarations and Certificates," addressing key aspects of implementing the mechanism during its definitive phase.

The webinar covered emissions calculation methodologies, the use of actual and default emissions values, the CBAM Registry, reporting procedures, and certificate surrender requirements.

It was emphasized that September 30, 2027, is the first compliance deadline for submitting the initial CBAM declaration and surrendering the corresponding certificates.

Assessment of the 50-Tonne Exemption Threshold

The European Commission has also published an assessment of the 50-tonne mass-based de minimis threshold applied under CBAM.

The assessment, covering the period from April 1, 2025, to March 31, 2026, found that the existing 50-tonne threshold resulted in the exemption of approximately 0.87% of embedded emissions associated with CBAM-covered goods.

Since this figure remains below the regulatory limit of 1%, the assessment confirmed that the existing threshold complies with the established emissions exemption limit.

Implications for Exporting Companies

Recent developments under CBAM are particularly relevant to companies exporting products covered by the mechanism to the European Union.

Updates to certificate prices, emissions calculation methodologies, and reporting requirements further highlight the importance of monitoring carbon footprints and aligning production processes with sustainability objectives.

In this context, companies are encouraged to closely monitor EU regulatory developments, ensure accurate product-level emissions calculations, and prepare for the necessary exchange of emissions data with their EU customers.

These measures will support businesses in adapting to evolving environmental requirements, strengthening their green transition strategies, and maintaining their competitiveness in the European market.

Further Information and Resources

Additional information published by the European Commission is available through the following links:

Source: Republic of Türkiye Ministry of Trade, Directorate General for International Agreements and European Union, and the Union of Chambers and Commodity Exchanges of Türkiye (TOBB), October 2026.