It was emphasized that the reform helps to support competitiveness by ensuring a fair transition for EU industries and supporting the goals of climate neutrality for 2050.
Key reform: New import threshold
The central change is the introduction of a de minimis weight threshold. Imports of up to 50 tons per importer per year are currently exempt from CBAM obligations. 90 percent of importers will be subject to this exemption, especially SMEs and individual importers operating with small volumes.
It is important that the reform preserves the integrity of the climate. 99 percent of emissions from imports of iron, steel, aluminum, cement and fertilizers will remain covered by CBAM.
Simplification of CBAM rules
For importers who are still subject to CBAM, the legislation introduces simplifications in several areas:
- The authorization process has been simplified to facilitate access
- The calculation of emissions has been refined and standardized
- Verification procedures simplified for reporting obligations
- Financial responsibility becomes clearer for CBAM applicants
These measures are designed to reduce the administrative burden, solve the problems raised by enterprises, while maintaining the mechanism.