1 Min. Lesezeit • von Alexander Saurwein • am 29.05.2025
On May 22, 2025, the European Parliament adopted significant simplifications to the Carbon Border Adjustment Mechanism (CBAM) as part of the so-called Omnibus Regulation. These changes primarily affect small and medium-sized enterprises (SMEs) involved in importing goods.
New Threshold Introduced
Companies importing less than 50 tonnes of CBAM-covered goods per year will be exempt from the reporting obligation starting in 2025. This relief affects about 91% of companies previously subject to reporting.
Certificate Obligation Postponed
The obligation to purchase CBAM certificates, originally scheduled to begin in 2026, has been postponed to February 1, 2027. Until then, only reporting is required—no costs from certificates will be incurred.
Climate Goal Remains in Place
Despite the relief for smaller importers, the EU continues to aim at preventing carbon leakage (i.e. the relocation of emissions-intensive production to countries with weaker climate policies). CBAM remains a key tool in the EU’s climate policy.
| Period | Obligation |
|---|---|
| 2023 – 2025 | Transition phase: reporting only, no cost |
| Starting 2026 | Continued quarterly reporting obligation |
| From February 2027 | Mandatory purchase of CBAM certificates begins |
All information provided without guarantee.