Council decision – important updates to the Carbon Border Adjustment Mechanism (CBAM) from 2026!

On 29 September 2025, the Council of the EU signed off on simplifications to the CBAM Regulation through the Omnibus package. The amendments seek to provide simplification and cost-efficient compliance improvements to the CBAM, taking effect from 1 January 2026.

Please find the most important updates below:

Setting a single mass-based threshold (de minimis rule)

• Importers are exempt from CBAM obligations, if the total mass of imported CBAM goods does not exceed 50 tonnes per calendar year.
• If an importer exceeds this threshold, all imported goods in the respective calendar year are subject to CBAM obligations.
• The de minimis rule does not apply to electricity and hydrogen.

Amendments to the definition of importer

• The definition of “importer” was amplified to include cases of the simplified customs procedures as well.

Obligation to obtain the status of authorised CBAM declarant

• Importers should submit an application to obtain the status of authorised CBAM declarant before the threshold is exceeded.
• Indirect customs representatives should submit an application for authorisation as well, if they act on behalf of an importer.

Amendments to the calculation of emissions

• Emissions are calculated on the basis of either default values or actual values (verified by accredited verifiers).

Submission of a CBAM declaration

• The deadline for submission of the annual CBAM declaration is 30 September of the following year.
• Delegating the submission of the annual CBAM declaration to a third party is possible.
  • It is required to appoint a CBAM representative.
  • The CBAM representative is only required to ensure the annual submission of the CBAM declaration.

Purchasing CBAM certificates

• CBAM certificates for 2026 may be purchased from 1 February 2027.
• From 2027, at least 50% of required CBAM certificates must be purchased by the end of each quarter.
• CBAM certificates are submitted until 30 September of the following year.

Carbon price in third countries

• For deduction of the carbon price effectively paid in a third country, an annual average carbon price established by the European Commission may be used, if actual figures are not available.

Penalties and monitoring

• In case of failure to submit CBAM certificates until 30 September of the following year, penalties will be imposed.
• In case an authorisation as CBAM declarant has not been obtained and the threshold is exceeded, penalties will be imposed.
• Authorities monitor compliance with the threshold and take measures in case of artificial splitting of imports.

We are happy to provide further information and advice regarding your CBAM issue. Do not hesitate to contact us for specific questions!