CBAM Quarterly Report Deadline: Q1 2026 Due 30 April 2026
CBAM quarterly reports are due within one month of the end of each calendar quarter. The first definitive-period quarterly report (Q1 2026) was due 30 April 2026. The second (Q2 2026) is due 31 July 2026. Quarterly reports are filed by the EU authorised declarant via the EU O3CI portal and contain CBAM goods imported, embedded carbon data per consignment, and CBAM certificates surrendered or held.
CBAM Quarterly Report Deadlines for 2026 and 2027
| Reporting period | Filing deadline | Status |
|---|---|---|
| Q1 2026 (Jan–Mar 2026) | 30 April 2026 | First definitive-period filing |
| Q2 2026 (Apr–Jun 2026) | 31 July 2026 | Upcoming |
| Q3 2026 (Jul–Sep 2026) | 31 October 2026 | Upcoming |
| Q4 2026 (Oct–Dec 2026) | 31 January 2027 | Upcoming |
| Annual 2026 declaration | 30 September 2027 | First annual declaration + certificate surrender |
| Q1 2027 (Jan–Mar 2027) | 30 April 2027 | Upcoming |
The quarterly report is operational; the annual declaration is the formal compliance event with the certificate surrender and the audit risk.
What Goes in the CBAM Quarterly Report
For each consignment of CBAM goods imported during the quarter, the authorised declarant must report:
- CN code, country of origin, installation of origin
- Quantity imported (tonnes)
- Embedded direct emissions (tCO2e/t) — verified actual or default
- Embedded indirect emissions (tCO2e/t, where applicable) — verified actual or default
- Carbon price already paid in country of origin (if claiming Article 9 deduction)
- Verifier identity and accreditation reference (where actuals are claimed)
- Reference to the verified embedded carbon record (URL where available)
The vault URL from embeddedcarbonrecord.com is exactly the kind of durable reference EU customs expects to see in this field.
Who Files the Quarterly Report
The CBAM authorised declarant — the EU-established legal entity holding authorisation under Article 5 — files the quarterly report. See the authorised declarant guide for the role.
The non-EU producer does not file quarterly reports. The producer's role is to supply the verified embedded carbon data the declarant needs. Without that data flowing reliably from producer to declarant before the deadline, the declarant defaults to EU default values — which costs significantly more.
What Happens if You Miss the Deadline
Missed quarterly reports trigger penalty proceedings under Article 26 of Regulation 2023/956. Penalties range from EUR 10–50 per tonne of unreported emissions, with potential additional sanctions for repeated or intentional non-compliance. Beyond the financial penalty, missed reports trigger increased EU customs scrutiny on subsequent imports — practical disruption to the supply chain.
For non-EU producers, the practical concern is that the EU buyer is on the hook for the penalty but will pass the cost back through the supply contract or switch supplier. See the penalties guide for the full enforcement picture.
Frequently Asked Questions
When is the first CBAM quarterly report due?
The first definitive-period quarterly report (Q1 2026, covering January–March 2026 imports) was due 30 April 2026.
What is the next CBAM quarterly report deadline?
Q2 2026 (covering April–June 2026 imports) is due 31 July 2026.
Who files the CBAM quarterly report?
The EU CBAM authorised declarant — the EU-established legal entity holding authorisation under Article 5 of Regulation 2023/956. See the authorised declarant guide.
What happens if I miss the deadline?
Penalties under Article 26 of Regulation 2023/956 — typically EUR 10–50 per tonne of unreported emissions, plus potential additional sanctions for repeated or intentional non-compliance, plus increased EU customs scrutiny on subsequent imports.
When is the first annual declaration due?
The first annual CBAM declaration covering 2026 imports is due 30 September 2027. This is the formal compliance event with the CBAM certificate surrender requirement.
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