CBAM 2026: Key Changes and Simplifications for EU Importers and Small Businesses

• The transitional period for CBAM ends on 1 January 2026, introducing new obligations for importers.
• CBAM aims to prevent carbon leakage by requiring CO₂ emissions accounting for imported goods.
• Affects product groups: cement, iron and steel, aluminium, fertilisers, electricity, hydrogen.
• Importers must register in the CBAM system and purchase certificates from 2026.
• Small importers with less than 50 tonnes annually are exempt from registration and certificate purchase.
• Nearly 90% of current CBAM reporters are small importers, contributing to only 1% of emissions.
• Importers near the exemption threshold must monitor volumes and register if necessary.
• Companies exceeding 50 tonnes may benefit from simplifications like deferred certificate purchase and use of default emission values.
• Requirement to maintain certificates reduced from 80% to 50% of projected emissions.
• Annual declaration deadline extended to 31 August, with the first due by 31 August 2027.
• Reporting obligations can be delegated, but importers remain responsible for compliance.
• European Commission proposals need approval.

Source: mddp.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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