24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : S/F (C) to EIC 230/2/11
6 January 2026
Dear Sirs,
Further to the Commercial Information Circular No. 1100/2025 of 24 December 2025, the European Commission published Implementing Regulations (EU) 2025/2621 which lays down the operational rules for the application of Carbon Border Adjustment Mechanism (CBAM). The Implementing Regulation is available at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L_202502621.
2.In gist, the Regulation lays down the default values per Combined Nomenclature codes and per place of origin to calculate embedded emissions for customs declarations applicable in the definitive period from 1 January 2026. For further information and guidance on CBAM, please visit the EU’s official web page on CBAM at https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en.
3.For enquiries concerning the content of this circular, please contact the undersigned at 2398 5684.
Yours faithfully,
(Miss Jenny MOK)
for Director-General of Trade and Industry
* The EU comprises 27 member countries, namely, Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
| Note 1: | While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same. |
| Note 2: | "Regulatory Alert - EU" of the Hong Kong Trade Development Council provides up-to-date information on the latest developments in EU trade policy and trade regulations. It is available at: https://research.hktdc.com/en/regulatory-alerts/eu. |