Carbon Border Adjustment Mechanism simplifications
On 10 September, the European Parliament adopted simplifications to the Carbon Border Adjustment Mechanism (CBAM).
โ Key Points
๐ Purpose: Reduce administrative burden, especially for SMEs and occasional importers.
๐ Context: Part of the โOmnibus Iโ simplification package (presented on 26 February 2025), covering sustainability and investment legislation.
๐ New de minimis threshold:
- Imports up to 50 tonnes per importer per year exempted from CBAM.
- Replaces the earlier exemption for goods of negligible value.
- Exempts ~90% of importers (mainly SMEs and individuals).
- โ ๏ธ Not applicable to hydrogen and electricity.
๐ Climate ambition unchanged:
- 99% of emissions from CBAM goods (iron, steel, aluminium, cement, fertilisers) still covered.
- Strengthened anti-abuse provisions to prevent circumvention.
๐ Simplifications for covered imports:
- Streamlined authorisation process.
- Simplified emissions calculation rules.
- Adjusted verification rules.
- Clearer financial liability for authorised CBAM declarants.
โ๏ธ Whatโs next:
The Council must now officially endorse the text. It will enter into force three days after publication in the EU Official Journal.
๐ Adopted text: Link.
โก๏ธ Source: CBAM: Parliament adopts simplifications to the EU carbon leakage instrument



