EU carbon rules / Regulations / CBAM Simplification Amendment
Amends 2023/956: 50 t/year threshold, simplified declarations
This regulation applies to:
This Regulation enters into force on the third day following its publication in the Official Journal; the new de minimis exemption is based on the single mass threshold (Annex VII) and does not apply to imports of electricity or hydrogen.
The following provisions define its scope:
Article 1(1) — amendment inserting Article 2(3a) into Regulation (EU) 2023/956
‘3a. This Regulation shall not apply to: (a) electricity generated on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in points 1 and 2 of Annex III; (b) hydrogen originating on the continental shelf or in the exclusive economic zone of a Member State or of a country or territory listed in point 1 of Annex III.’
Article 1(2) — new Article 2a (De minimis exemption) of Regulation (EU) 2023/956
1. An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration. 2. Where, within the relevant calendar year, an importer, including any importer with the status of an authorised CBAM declarant, exceeds the single mass-based threshold, the importer or the authorised CBAM declarant shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year.
| Duty | Trigger | Evidence | Timing |
|---|---|---|---|
| Apply the 50 t de minimis exemption An exemption applies where the total net weight of CBAM goods imported by a single importer in a calendar year does not exceed 50 t. | Imports of steel, aluminium, cement and fertilisers (aggregated) | Import ledger, annual total net weight | After the 2024/2025 simplification enters into force |
| Declare under the simplified rules and use default values The delegated act relaxes certain declaration fields and the use of default values. | CBAM declarants | Simplified declaration records | After 2025/2083 enters into force |
New Article 2a(1) — de minimis exemption
An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the ‘single mass-based threshold’). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year.
New Article 2a(2) — exceeding the threshold
Where, within the relevant calendar year, an importer, including any importer with the status of an authorised CBAM declarant, exceeds the single mass-based threshold, the importer or the authorised CBAM declarant shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year.
New Article 2a(4) — exclusion of electricity and hydrogen
This Article shall not apply to imports of electricity or hydrogen.
Amended Article 6(1) — CBAM declaration deadline
By 30 September of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.