- The European Parliament has approved adjustments to the CBAM, introducing a 50-ton threshold per importer per year and delaying certificate purchases from 2026 to 2027. The changes aim to focus CBAM obligations on large emission flows, providing relief for small importers while maintaining the instrument’s climate impact. The Council’s approval is still required. The new rules will take effect three days after publication in the Official Journal. Companies with low annual CBAM goods may fall below the threshold and be exempt from obligations, while others will face clearer procedures. Key deadlines include a transition phase until the end of 2025, full application from 2026, and certificate sales starting in 2027.
Source: awb-international.com
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.
Latest Posts in "European Union"
- EU Commission Amends Union Customs Code Implementing Act — Simplification of Non-Preferential Origin Rules
- Comment on T-444/25: VAT Group Exemption Depends on the Actual Service Provider
- Comments on ECJ T-184/25: Post-Securitisation Credit Management Is Taxable
- Roadtrip through ECJ Cases – Focus on the Exemption for Intra-Community supplies of goods (Art. 138)
- ECJ VAT Cases – Link to the relevant article in the EU VAT Directive 2006/112/EC
