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Simplified Compliance: The CBAM Omnibus Regulation introduces a 50-ton mass-based exemption threshold, removes the €150 consignment-value exemption, and delays certificate surrender obligations to 2027, easing administrative burdens for importers.
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New Requirements for Importers: From 2026, importers exceeding the threshold must register as authorized CBAM declarants; non-EU importers may appoint CBAM representatives, and all businesses must prepare for CBAM costs starting January 2026.
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Operational Adjustments: Companies should align CBAM compliance with customs and VAT systems, collaborate with suppliers to verify embedded emissions, and prepare financial provisions for CBAM certificate costs due in 2027.
Source EY
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