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Carbon Border Adjustment Mechanism (CBAM) draft law

Kofax has been following progress relating to the Carbon Border Adjustment Mechanism (or CBAM). You can read more about how the intended legislation works, and the motivations behind it, in our recent post here  Progress with regards to implementation appears to be on schedule. The European Commission to this effect issued the draft version of the Implementing regulation with respect to CBAM.  The draft law includes extensive information, including: 
  • Reporting obligations in respect of CBAM 
  • Specific obligations during the transitional period  
  • Guidance relating to specific materials subject to reporting obligations 
The report is detailed and comprehensive. Further information can be sought via the following link:   EUR-Lex - Ares(2023)4079551 - EN - EUR-Lex ( 

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