CBAM 50-tonne threshold checker
Since 1 January 2026, an importer is exempt from CBAM obligations where the net mass of its imported CBAM goods does not cumulatively exceed 50 tonnes per calendar year — the single mass-based threshold set by Regulation (EU) 2025/2083 in Annex VII of Regulation (EU) 2023/956. This free checker adds up your annual net mass per legal entity and shows where you stand against that threshold. It computes nothing else, stores nothing, and requires no account.
Last updated: 2026-07-03Sources: Regulation (EU) 2025/2083Regulation (EU) 2023/956 (consolidated text)
The 50-tonne threshold applies to cumulative net mass per importer (legal entity / EORI) per calendar year and does not apply to electricity or hydrogen. This check is informational and is not a determination of whether you require CBAM authorisation.
The value behind this check
- De minimis threshold (net mass per importer per calendar year):
- 50 tonnes, effective from 2026-01-01
- Source:
- Regulation (EU) 2025/2083
Article 2a of Regulation (EU) 2023/956, inserted by Regulation (EU) 2025/2083, exempts an importer where the net mass of imported goods in a calendar year “does not cumulatively exceed the single mass-based threshold”; Annex VII point 1 sets that threshold at 50 tonnes of net mass. It applies per importer per calendar year, from 1 January 2026, and does not apply to imports of electricity or hydrogen (Article 2a(4)).
Questions about the threshold
What is the CBAM 50-tonne threshold?
A de-minimis exemption introduced by Regulation (EU) 2025/2083: an importer is exempt from CBAM obligations where the net mass of its imported CBAM goods in a calendar year does not cumulatively exceed the single mass-based threshold, set at 50 tonnes of net mass in Annex VII of Regulation (EU) 2023/956. It applies from 1 January 2026.
How is the 50-tonne threshold counted?
By mass, not by value or by product: the total net mass of goods under all CBAM CN codes, aggregated per importer (one legal entity, identified by its EORI number) and per calendar year (Article 2a(1) of Regulation (EU) 2023/956 as amended).
What happens if an importer exceeds 50 tonnes?
Under Article 2a(2), an importer that exceeds the threshold within a calendar year becomes subject to all CBAM obligations for all emissions embedded in all goods it imported in that calendar year — not only for the mass above the threshold.
Does the threshold apply to electricity or hydrogen?
No. Article 2a(4) states that the de-minimis exemption does not apply to imports of electricity or hydrogen, so CBAM applies to those imports regardless of mass. This checker therefore leaves them out of the sum.
Can the 50-tonne value change?
Yes. Under Article 2a(3), the Commission assesses the threshold each year by 30 April and can amend it by delegated act, with an amended threshold applying from 1 January of the following year. This page shows the currently applicable value with its source and effective date.