Not legal advice. Reflects the CBAM definitive regime from 1 January 2026 under Regulation (EU) 2023/956 as amended by the Omnibus Regulation (EU) 2025/2083. Product scope and reporting fields derive from the Commission's self-assessment tool (v1.1); benchmarks and default values are loaded from the Commission's official definitive-period files (Regs (EU) 2025/2620 and 2025/2621, Feb 2026 editions). Only the Official Journal of the EU is authentic. Current as of July 2026; the rules continue to evolve.