CBAM Pulse
Published

Commission publishes CBAM de minimis threshold assessment

The Commission's 30 September 2026 assessment reports that the 50-tonne threshold would exempt 0.87% of embedded emissions for 1 April 2025–31 March 2026, below the 1% limit. It reports an assessment, not a threshold amendment.

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What changed

  • The percentage concerns embedded emissions in the assessment period, not the share of importers exempted or an individual importer's emissions allowance.
  • Article 2a(3) of Regulation (EU) 2023/956, inserted by Regulation (EU) 2025/2083, provides for the assessment and delegated acts where the Annex VII methodology produces a threshold differing by more than 15 tonnes from the applicable threshold.
  • Annex VII sets the threshold at 50 tonnes of net mass; Article 2a(4) excludes electricity and hydrogen from the exemption.
  • The announcement proposes no replacement threshold and announces no adopted delegated act changing it. Monitor any subsequent official instrument separately.

Who may be affected

Importers of cement, iron and steel, aluminium and fertilisers, customs representatives and advisers following the threshold review. The assessment does not determine any particular importer's exemption.

Official sources

Summary prepared by CBAM Pulse from the official sources linked above. It is informational only and not legal, tax, or customs advice. In case of any difference, the official text prevails.