The Commission's Q3 2026 CBAM certificate price is €82.32. Review quarter-specific estimates while keeping import periods, publication dates and purchasing arrangements separate.
Source published: 2026-10-05
Audience / jurisdiction: European Union; compliance and finance teams managing imports of goods within CBAM's scope.
A new price for third-quarter imports
The European Commission published a Q3 2026 Carbon Border Adjustment Mechanism (CBAM) certificate price of €82.32 on October 5, 2026. Its pricing table lists the Q2 2026 price as €75.28, published on July 6. For compliance and finance teams managing goods within CBAM's scope, the update provides a new reference point for reviewing estimates associated with third-quarter imports.
The important distinction is that the Commission has not announced one price covering all imports during 2026. Each quarterly price applies to certificate sales corresponding to embedded emissions in CBAM goods imported into the EU during that quarter. Teams should therefore avoid replacing every 2026 price assumption with the latest published figure.
Sources: [1]
Keep the price linked to the import period
The Commission calculates certificate prices using a weighted average of EU Emissions Trading System allowance auction clearing prices. Its published approach uses quarterly prices for 2026, with weekly publication beginning in 2027. The quarter attached to a 2026 import is consequently important when selecting the relevant published price.
As a practical response, teams could review whether their forecasting files preserve the import period rather than simply displaying the most recent certificate price. For example, a workbook containing both Q2 and Q3 imports could retain separate price references for those groups. This is a suggested control for making estimates traceable, not a new recordkeeping requirement announced by the price publication.
Sources: [1]
Separate publication from purchasing
The October publication date should also be kept separate from purchasing arrangements. The Commission states that certificate purchases through the common central platform begin in February 2027. Publication of the Q3 price does not mean that purchasing opened in October 2026.
A useful internal briefing would identify three separate items: the import quarter to which the price relates, the date the Commission published that price, and the announced start of certificate purchasing. Keeping these items distinct can help prevent a pricing update from being mistaken for either a payment instruction or a new legal commencement date. The announcement is an administrative pricing update, not evidence that every EU importer has acquired the same obligation.
Sources: [1]
Review the evidence behind the estimate
For organisations assessing CBAM-related costs, a proportionate next step is to reconcile the import-quarter information used by compliance staff with the emissions evidence and assumptions used by finance. The published quarterly structure makes this a useful opportunity to check whether both teams are estimating costs for the same goods and periods.
Suggested checks include whether relevant records can be grouped reliably by quarter, whether emissions evidence can be traced to the goods in the estimate, and whether the source and date of each price assumption are visible. Teams could also identify who approves revised estimates and retain a short explanation of the change. These are management-control suggestions; the Commission's pricing publication does not itself prescribe this workflow.
Sources: [1]
Update assumptions without overstating the result
The €82.32 figure is a published certificate price, not a complete assessment of an individual importer's liability. A cost estimate should not be presented as a final compliance calculation merely because it uses the latest Commission figure. Questions about whether particular goods or an importer are covered require a separate scope assessment.
For management reporting, consider labelling revised figures as estimates and recording which quarterly price was used. A concise change note could state that the Q3 assumption now reflects the October 5 publication while other periods retain their relevant references. This keeps the immediate response focused: update the appropriate assumption, preserve its evidence, and avoid treating the announcement as a wider change to CBAM obligations.
Sources: [1]
Sources
Your experience
Can your compliance and finance teams trace each CBAM cost estimate to the same import quarter, emissions evidence and published price?
Originally published by AdviseISO, a knowledge-sharing initiative of W3 Solutionz.
