The European Union has formally adopted Regulation (EU) 2025/2083, amending Regulation (EU) 2023/956 to simplify and strengthen the Carbon Border Adjustment Mechanism.
Published in the Official Journal of the European Union, the new regulation marks the completion of the legislative process launched earlier this year through the Omnibus package.
Key simplifications
De minimis exemption
The previous €150-per-consignment rule is replaced by a cumulative net mass-based exemption of 50 tons per year, streamlining administration for small import volumes. This exemption does not apply to hydrogen or electricity.
Reporting and certificate surrender deadline
Importers must now submit CBAM declarations and surrender certificates by September 30 of the year following the importation of covered goods.
Exclusion of certain embedded emissions
CBAM will exclude downstream emissions from further processing of raw materials (e.g., slabs, ingots) in specific aluminum and steel products, aligning with EU ETS boundaries.
Default values for countries without reliable data
When verified data is unavailable, the European Commission will use the average emission intensity of the 10 highest-emitting exporting countries with reliable datasets.
Verification-related changes
Verifier access and definition
Accredited verifiers must obtain access to the CBAM Registry from their national Competent Authority within two months of accreditation but not before September 30, 2026. A verifier is defined as a legal entity accredited by a National Accreditation Body under Annex I of Regulation (EU) 2018/2067 (EU ETS).
Reporting and verification requirements
Importers must provide an annual CBAM declaration using verified actual emissions or approved default values.
Pending verification and accreditation rules
Verification and accreditation rules have not yet been published, and accreditation cannot begin until their release; expected shortly to enable operational rollout.
Preparing for 2026 compliance
With the simplified framework now in force, companies should review their monitoring, data-collection, and reporting systems to ensure readiness for the first accredited verification cycle covering 2026 emissions.
How we can help
We provide pre-verification services, gap assessments and training to help importers and manufacturers ensure compliance and maintain competitiveness as they prepare for CBAM.
Learn more about our CBAM services
For further information, please contact:
Jerónimo Casas
Global Product Manager Audit & Compliance
Industries & Environment
t: +34 661 41 95 53
Sources
Officially published: Simplifications for the Carbon Border Adjustment Mechanism (CBAM) –Taxation and Customs Union
EU finalizes CBAM simplification under Omnibus I regulation
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