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HomeWikiEU ETS Free Allowances Phase-Out: The CBAM Ramp-Up Schedule Explained

EU ETS Free Allowances Phase-Out: The CBAM Ramp-Up Schedule Explained

How the phase-out of free EU ETS allowances from 2026 to 2034 drives the CBAM cost ramp-up, and what African exporters need to plan for.

Published April 2026·Last updated April 2026·carbonborderadjustment.co.za

Why Free Allowances Matter for CBAM

The CBAM rate is tied to the proportion of EU ETS free allowances still received by EU domestic producers. As free allowances decrease, the CBAM rate increases — creating a predictable cost ramp-up schedule.

The Phase-Out Schedule

| Year | Free Allowances Remaining | Effective CBAM Rate | |---|---|---| | 2026 | 97.5% | 2.5% | | 2027 | 95% | 5% | | 2028 | 68% | 32% | | 2029 | 43% | 57% | | 2030 | 18% | 82% | | 2032 | 0% | 100% |

The 2028 Inflection Point

1 January 2028 is the critical date — the effective CBAM rate jumps from 5% to 32% in a single year. African exporters who have not completed their monitoring and verification infrastructure by this date will face a sudden 6× cost increase.

Planning Backwards from 2028

| Milestone | Target Date | |---|---| | Appoint CBAM compliance officer | Q1 2026 | | Complete facility-level GHG inventory | Q2 2026 | | Submit monitoring plan to EU | Q3 2026 | | First verified embedded emissions report | Q1 2027 | | First CBAM declaration | 31 May 2027 | | Ready for 2028 rate jump | 1 January 2028 |

Register at the Digital Product Passport Registry to build your compliance timeline before the 2028 inflection point.

Frequently Asked Questions

When do EU ETS free allowances end for CBAM sectors?
Free allowances for CBAM-covered sectors are phased out between 2026 and 2032. The effective CBAM rate rises from 2.5% in 2026 to 100% in 2032, with a major step-change in 2028 (from 5% to 32%).
What is the 2028 CBAM inflection point?
On 1 January 2028, the effective CBAM rate jumps from 5% to 32% — a 6× increase in a single year. This is the most important date in the CBAM calendar for African exporters' financial planning.
How much time do African exporters have to prepare?
To be ready for the 2028 inflection point, exporters should appoint a CBAM compliance officer by Q1 2026, complete their GHG inventory by Q2 2026, and have their first verified embedded emissions report ready by Q1 2027.
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