EU rules that apply to goods bought from China, 2026–2027

Carbon Border Adjustment Mechanism (CBAM)

CBAM charges importers for the carbon emitted in making certain goods abroad. Its definitive period began on January 1, 2026, under Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083.

• Scope: cement, electricity, fertilizers, hydrogen, aluminum, and iron and steel (Chapter 72 less listed ferro-alloys and scrap, plus articles such as tubes, structures, screws and bolts in headings 7301–7311, 7318 and 7326).
• Who may import: only an authorized CBAM declarant (Articles 4 and 5). An importer that applied by March 31, 2026 may keep importing while its application is decided.
• Small importers: exempt below 50 tonnes of covered goods a year (Article 2a). Cross the threshold and the whole year's imports are covered.
• February 1, 2027: certificates go on sale (Article 20).
• From 2027: at the end of each quarter, a declarant must hold certificates for at least 50% of the embedded emissions imported so far that year (Article 22(2)).
• September 30, 2027: the first annual declaration and surrender of certificates, covering 2026 imports (Articles 6 and 22). The original text said May 31 and a 2025 proposal said August 31; calendars showing either date are out of date.
• October 31, 2027: last day to ask for excess certificates to be repurchased. November 1, 2027: unused certificates bought for 2026 are cancelled (Articles 23 and 24).

Chinese producers' actual emissions matter because without verified data the importer uses default values, which are set high. A proposal to extend CBAM to downstream products from 2028 (COM(2025) 989) has not been adopted; the Council agreed its position in June 2026 and Parliament sent its position back to committee for negotiations in September 2026.

Batteries Regulation

Regulation (EU) 2023/1542 applies to every battery placed on the EU market, wherever it was made. Dated obligations in the window:

The general labeling requirements and the carbon-footprint declaration apply from a fixed date or a set period after the Commission adopts supporting acts, "whichever is the latest". We could not confirm those acts have been adopted, so their real dates are open. Timelines that print a single fixed date for them may be wrong.

Forced Labour Regulation

Regulation (EU) 2024/3015 applies from December 14, 2027. It bans placing products made in whole or in part with forced labor on the EU market, and exporting them (Article 3). It applies to all products and origins. The Commission investigates suspected forced labor outside the EU; national authorities investigate inside their own country.

• The Commission's guidelines, due June 14, 2026, were published in the Official Journal on September 3, 2026 as Commission Notice C/2026/4637.
• The database of risk areas and products, also due June 14, 2026, was still marked "in development" on the Commission's page on October 14, 2026.

Unlike the US approach below, the EU regulation has no presumption tied to a region: the authority has to establish the forced labor case. The commercial effect is similar, though: importers will need supply-chain evidence they can produce on request.

Flat duty on low-value parcels

From July 1, 2026 to July 1, 2028, parcels worth €150 or less pay a flat €3 duty per item under Council Regulation (EU) 2026/382. The Commission has to report by December 1, 2027 on whether to propose an extension.

Measures aimed at Chinese products

The EU's countervailing duties on battery electric vehicles from China (Regulation (EU) 2024/2754) run from 7.8% (Tesla) to 35.3% depending on the producer, with an exemption since February 2026 for imports covered by Volkswagen Anhui's accepted price undertaking. The regulation states no end date; EU anti-subsidy measures normally last five years. We found no EU anti-dumping or anti-subsidy measure on batteries or battery materials with a review due before the end of 2027, but the Commission's case database would not load, so treat that as unconfirmed.

Two other dates

• Deforestation Regulation: applies from December 30, 2026, and June 30, 2027 for micro and small operators (Regulation (EU) 2025/2650). It reaches wood, rubber and other listed commodities in products from any country.
• Corporate sustainability due diligence: postponed by Directive (EU) 2026/470 to transposition by July 26, 2028 and application from July 26, 2029, now limited to companies with more than 5,000 employees and €1.5 billion turnover.

The US equivalent

The US Uyghur Forced Labor Prevention Act has applied since June 21, 2022: goods made wholly or partly in Xinjiang, or by an entity on the UFLPA Entity List, are presumed made with forced labor and refused entry unless the importer shows otherwise by clear and convincing evidence. DHS added 43 entities on July 31, 2026, bringing the list to 187. Lithium, aluminum, polysilicon, copper and steel are among its priority sectors, so a battery importer into the US faces this test as well as the duties on lithium-ion batteries from China.

All of these dates are on the trade-rule calendar.

Sources: EUR-Lex texts as linked, read on October 14, 2026; European Commission CBAM and Forced Labour Regulation pages; DHS UFLPA Entity List and its July 31, 2026 announcement. This is general information, not legal advice.