Agnieszka Nosowicz

This Practice Note covers the requirements of Regulation (EU) 2023/956 of 10 May 2023 establishing the EU carbon border adjustment mechanism (the EU CBAM Regulation). The EU CBAM establishes equivalent rules to those imposed by the EU emissions trading system (ETS) for goods with high embedded greenhouse gas emissions being imported into the EU. This Practice Note covers the scope of the EU CBAM, the transition period reporting requirements, and the obligations to submit CBAM declarations and surrender CBAM certificates as applicable from 2026 onwards. It also provides practical guidance on the calculation of embedded emissions, the administration of the CBAM via registries, and the consequences of non-compliance. This Practice Note also covers proposals for reform of the EU CBAM pursuant to the omnibus simplification package, as published in February 2025.

This Practice Notes discusses Regulation (EU) 2024/3015 on prohibiting products made with forced labour on the Union market (the EU Forced Labour Regulation). It covers background information and the broader regulatory framework addressing human rights in cross-border supply chains, the scope of the Regulation and its application, the role of the competent authorities, the investigation process which aims to identify and address products made with forced labour before they enter, or if already present, to remove them from the EU market. The Practice Note explains the content of the decisions issued at the end of the investigation process, the enforcement provisions, the consequences for economic operators as well as the Union Network Against Forced Labour Products, the database of forced labour risks areas or products, the single information submission point and the Forced Labour Single Portal, which are established by the Regulation.