The European Commission has announced significant changes to the Carbon Border Adjustment Mechanism (CBAM), aimed at reducing administrative burdens for importers while maintaining the system’s climate objectives. The proposals, part of the broader ‘Omnibus’ package, are expected to benefit thousands of companies across the EU, especially smaller importers.
One of the most impactful proposals is the plan to increase the CBAM threshold. Currently set at €150 per shipment, this threshold has proven disproportionately demanding for smaller importers. The proposed increase would exempt up to 80% of currently affected businesses – those whose emissions and import volumes are relatively low – without weakening the environmental effectiveness of CBAM.
The Dutch Emissions Authority (NEa) supports this development, particularly if a more practical weight-based threshold replaces the current value-based one. This would make compliance clearer and more proportionate, focusing CBAM obligations on those with substantial CO₂ emissions.
In addition to the new threshold, the European Commission has introduced a range of proposed simplifications, including:
From January 1, 2026, only companies approved as a CBAM declarant will be allowed to import CBAM goods into the EU. Applications for this status must be submitted via the new European CBAM register:
If your company imports less than 50 tons of CBAM goods per year, NEa advises waiting until September to apply. This avoids unnecessary paperwork in case the exemption is officially adopted.
These proposals are still working their way through the EU legislative process. More clarity is expected soon. We will continue to monitor developments and provide updates.
The customs environment is evolving rapidly. Through our SGS customs team, we provide expert support to ensure your business remains compliant with current regulations while staying ahead of emerging developments.
We provide dedicated customs support to suit your operational needs, whether as part of a specific project, investigation or simply adhoc support to solve a particular challenge.
Our customs consultancy team can provide:
Find out more by visiting our e-Customs page.
Or please contact:
Andy Maber
Business Development Manger
Trade Facilitation Services
t: +44 (0)151 350 6666
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