The EU’s CBAM Simplification Regulation Has Entered Into Force: 10 Key Changes
The minimum requirement for quarterly purchases of CBAM certificates for entrepreneurs has been reduced from 80% to 50%.
On 17 October, the Official Journal of the European Union and the Council published Regulation 2025/2083, which simplifies and strengthens the Carbon Border Adjustment Mechanism (CBAM).
The simplified CBAM Regulation entered into full force on 20 October.
The full text of the document was published on the EU’s official website.
Key Changes for Businesses
1. Exemption under the de minimis rule
Importers who bring in less than 50 tonnes of CBAM-covered goods (e.g., steel, aluminium, cement, fertilizers) per calendar year are exempt from reporting, emissions declarations, and the surrender of certificates.
If the annual volume exceeds the 50-tonne threshold, CBAM procedures apply to the entire year’s imports.
2. Annual review of the emissions threshold
The European Commission will review the threshold each year to ensure that 99% of embedded emissions in imported goods remain within the scope of the carbon tax.
3. Monitoring and control
The European Commission and national authorities will monitor compliance and exchange information via the CBAM registry, including a list of importers who exceed 90% of the limit.
Non-compliant importers without authorised declarant status face fines of €300–€500 per tonne of emissions. If the excess is below 10%, the penalty may be reduced.
4. CBAM Authorised Declarants
Importers who expect to exceed the threshold must apply for authorised declarant status before exceeding the limit.
Applications submitted by 31 March 2026 allow temporary continuation of imports until a decision is made.
Authorised declarants may delegate the submission of declarations to third parties, but remain fully responsible for compliance with CBAM rules.
5. Submission of CBAM declarations
The deadline for annual declarations and certificate surrender is 30 September of the year following the import year.
Declarations must include: import volumes, embedded emissions, number of certificates, as well as adjustments for carbon taxes paid in third countries and free ETS allowances.
6. Reduction of the minimum requirement for quarterly certificate purchases
The minimum volume of CBAM certificate purchases has been reduced from 80% to 50% of the total embedded emissions in all imported goods from the beginning of the year, accounting for free allocation of quotas.
7. Calculation of embedded emissions
Emissions may be calculated using actual or default values. Verification is required only for actual data.
8. Deduction of carbon prices
From 2027, the European Commission may publish default carbon prices for countries with similar mechanisms, using publicly available data.
9. CBAM Certificates
CBAM certificate sales through the central platform will begin on 1 February 2027.
The price will be based on the average EU ETS auction prices. Certificates purchased for 2026 imports may be redeemed only in 2027.
From 1 November each year, the Commission will cancel all unused certificates without compensation.
10. Penalties and verification
Penalties for excess emissions will be €100 per tonne, with possible reductions for minor errors.
Verifiers must register with national authorities within two months of accreditation, but not before 1 September 2026.
Next Steps
By the end of 2025, a full review of CBAM is expected under Article 30 of the Regulation, including a potential extension of the mechanism to other products — organic chemicals, polymers, and transport services.
Source: https://ecopolitic.com.ua/ua/news/u-ies-nabuv-chinnosti-reglament-pro-sproshhennya-cbam-10-kljuchovih-zmin/