Carbon Border Adjustment Mechanism simplifications
On 10 September, the European Parliament adopted simplifications to the Carbon Border Adjustment Mechanism (CBAM).
✅ Key Points
📌 Purpose: Reduce administrative burden, especially for SMEs and occasional importers.
📌 Context: Part of the “Omnibus I” simplification package (presented on 26 February 2025), covering sustainability and investment legislation.
📌 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).
- ⚠️ Not applicable to hydrogen and electricity.
📌 Climate ambition unchanged:
- 99% of emissions from CBAM goods (iron, steel, aluminium, cement, fertilisers) still covered.
- Strengthened anti-abuse provisions to prevent circumvention.
📌 Simplifications for covered imports:
- Streamlined authorisation process.
- Simplified emissions calculation rules.
- Adjusted verification rules.
- Clearer financial liability for authorised CBAM declarants.
☑️ What’s next:
The Council must now officially endorse the text. It will enter into force three days after publication in the EU Official Journal.
📄 Adopted text: Link.
➡️ Source: CBAM: Parliament adopts simplifications to the EU carbon leakage instrument
