On Thursday, 26 February, the Official Spanish Chamber of Commerce in Belgium and Luxembourg organized a breakfast debate with the Head of Unit for CBAM, Energy and Green Taxation at the Directorate-General for Taxation and Customs Union (DG TAXUD), Vicente Hurtado Roa, who presented the main elements of the definitive regime of the Carbon Border Adjustment Mechanism (CBAM) and the changes introduced by the Omnibus I Regulation.

The event began with a brief introduction of the speaker by Asier Marquina, Member of the Chamber’s Board of Directors, followed by an intervention introducing the topic of the debate by Silvia Bakardjieva, Account Director at EPPA, the company sponsoring the event.

As the speaker explained, in this new phase of CBAM the EU seeks to ensure a level playing field, common rules for importers, and stronger incentives for industrial decarbonisation. To this end, the Omnibus I Regulation introduces simplifications, such as a 50-tonne threshold for the four main sectors, reducing the administrative burden. In 2025, around 200,000 import operations were recorded in the EU.

Regarding the action plan, Hurtado Roa explained that 2026 will serve as a preparatory year, while the effective purchase of certificates will begin in 2027 and the first definitive declarations must be submitted before September 2027.

From 2027 onwards, new sectors may be prioritised, and as of 2028 the scope could be extended to certain processed products, particularly those containing iron and steel, among others. The Commission is also working in coordination with countries such as Norway and Iceland in this context.

Following the presentation, attendees at the breakfast had the opportunity to ask questions and share reflections with the speaker, particularly regarding certificates, administrative implications for importers, and the extension of the scope to new sectors.