On 17 October 2025, Regulation (UE) 2025/2083 on Administrative Simplification was published, amending Regulation (UE) 2023/956 on the Carbon Border Adjustment Mechanism (CBAM).
The aim of the new text is to simplify the obligations of the definitive CBAM regime, some of which will also apply during the transitional period, such as the amendment of the de minimis rule (CBAM).
The aim of the new text is to simplify the obligations of the definitive CBAM regime, some of which will also apply during the transitional period, such as the amendment of the minimis rule.
The main changes are as follows:
- A new de minimis threshold, exempting operators who import less than 50 tonnes of CBAM products per year;
- The extension of deadlines for applying for and obtaining authorisation as a declarant (until 31 March 2026);
- The annual submission of declarations (until 30 September);
- The possibility of declaring emissions using default values, without the need for independent verification; and
The sale of CBAM CBAM certificates from 1 February 2027, with adjustments to coverage ratios and exchange deadlines.
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