in force 2025-10-20 INSERTED+1,790 −0§
Amended by Regulation (EU) 2025/2083 32025R2083
applies from: unknown (an inserted provision states its own application date only in prose)
A new Article 2a introduces a de minimis exemption allowing importers, including authorised CBAM declarants, to be exempted from obligations under the Regulation where the net mass of imported goods in a calendar year does not cumulatively exceed a single mass-based threshold set in Annex VII, with that exemption to be declared in the customs declaration.
The new article also sets out that exceeding the threshold within a calendar year subjects the importer or declarant to all obligations for all emissions embedded in goods imported that year, and requires the Commission to assess annually by 30 April whether the threshold keeps exempted emissions at or below 1%, adjusting it by delegated act under Article 28 when the deviation exceeds 15 tonnes.
The provision further states that it does not apply to imports of electricity or hydrogen.
Cited: Art. 2a, v2
text before / after
inserted text (02023R0956-20251020)
Article 2a De minimis exemption 1. An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the single mass-based threshold). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration. 2. Where, within the relevant calendar year, an importer, including any importer with the status of an authorised CBAM declarant, exceeds the single mass-based threshold, the importer or the authorised CBAM declarant shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year. 3. By 30 April of each calendar year, the Commission shall assess, on the basis of the import data for the preceding 12 calendar months, whether the single mass-based threshold ensures that paragraph 1 of this Article applies to no more than 1 % of the emissions embedded in the imported goods and processed products. The Commission shall adopt delegated acts in accordance with Article 28 to amend the single mass-based threshold by using the methodology set out in point 2 of Annex VII, where the value of the resulting threshold deviates from the applicable threshold by more than 15 tonnes. The amended single mass-based threshold shall apply from 1 January of the following calendar year. 4. This Article shall not apply to imports of electricity or hydrogen.