On 26 February 2025, the EU Commission has adopted the 'Omnibus' package of proposals aiming to boost competitiveness of EU companies while continuing to follow the climate and sustainability goals. One of the proposals introduces amendments to CBAM rules ensuring effective prevention of carbon leakage and simultaneously reducing the companies' administrative burdens.
Key CBAM changes
- Small importers (mostly SMEs and individuals) will be exempt from CBAM obligations by introducing a new cumulative annual threshold of 50 tons per importer. This will eliminate CBAM obligations for approximately 90% of all importers, while still covering over 99% of CO2 emissions in scope.
- The rules for companies obliged to report under CBAM will be simplified, in particular, in respect of authorization process for CBAM declarants and the calculation and reporting of embedded emissions.
- Anti-abuse and anti-circumvention provisions will be developed in cooperation with local authorities.
These simplifications aim to enhance the efficiency of CBAM in
anticipation of its extension to other ETS sectors, downstream
goods, and indirect emissions, which are expected to be proposed in
early 2026.
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