Module 8 of 9 · S3 · Verification, carbon price paid and the free allocation adjustment
14.The CBAM factor phase-out
| Year | 2026 | 2027 | 2028 | 2029 | 2030 | 2031 | 2032 | 2033 | 2034 |
|---|---|---|---|---|---|---|---|---|---|
| CBAM factor | 97,5 % | 95,0 % | 90,0 % | 77,5 % | 51,5 % | 39,0 % | 26,5 % | 14,0 % | 0,0 % |
| CSCF (preliminary) | 1,0 | 1,0 | 1,0 | 1,0 | 1,0 | 1,0 | 1,0 | 1,0 | 1,0 |
WATCH OUT The CSCF values are preliminary. Final 2026-2030 values are in Decision (EU) 2026/1862, which is not in this course's sources yet. Use the published values for real calculations.
Sources: FAA Annex 3.1; G4 Table 2-1 p.13 and fn 10.