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The European Council has approved a set of amendments to the Carbon Border Adjustment Mechanism (CBAM), aiming to simplify compliance for importers while preserving the EU’s climate ambitions. The changes take shape under the “Omnibus I” package and are designed to reduce regulatory and administrative burdens, especially for smaller players, without diluting the law’s environmental impact.
One key change introduces a new “de minimis” threshold: imports totalling up to 50 tonnes per importer per year will be exempt from CBAM requirements. This adjustment is intended to shield small- and micro‑importers from onerous obligations, effectively narrowing the scope of mandatory reporting. At the same time, the core principle, that nearly 99% of embedded emissions from CBAM‐covered goods must still be accounted for, remains intact.
Recognizing that some importers may not yet be registered under CBAM, the updated rules allow conditional imports during the early phase of 2026, subject to specific criteria. This ensures continuity of trade without penalizing businesses during the transition period.
Further simplifications cover several areas: the authorization process, data collection procedures, emissions calculation, verification rules, and financial liability mechanisms. Adjustments are also made to penalty provisions and to the role of indirect customs representatives, all with the goal of streamlining the regulatory framework.
Once the regulation is published in the EU’s official journal, it will enter into force on the third day afterward. Member states and stakeholders have already signaled strong appetite for this “simplification revolution,” urged by prior high‑level declarations to unclog red tape in sustainability and investment rules.
For companies importing into the EU, these changes mean less complexity and somewhat lighter compliance obligations, especially for smaller operators, while maintaining the overarching carbon leakage guardrails. The effectiveness of the new rules will hinge on implementation, monitoring, and whether the simplified framework can still deliver on the climate protections CBAM was designed to enforce.
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