CBAM – how the EU’s new carbon border tax will impact non-EU businesses

Ying-Peng Chin, Arthur Sauzay, Gauthier van Thuyne, Matthew Townsend, Danae Wheeler
A&O Shearman
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On 17 May 2023, the EU Regulation establishing a carbon border adjustment mechanism (the CBAM Regulation) came into force. The CBAM Regulation will become applicable in phases, with provisions applying from 1 October 2023, 31 December 2024 and 1 January 2026.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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