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The CBAM transitional period is the phase-in stage that ran from 1 October 2023 to 31 December 2025.
It was introduced to allow a smooth, gradual implementation of the Carbon Border Adjustment Mechanism, giving businesses and public authorities in EU and non-EU countries time to adapt to the new statutory requirements before the definitive regime.
The move from transitional reporting to definitive compliance is covered on the CBAM Solutions page and in the CBAM Compliance Guide.