- New exemption threshold: imports under 50 tonnes of CBAM goods annually are exempt (except electricity and hydrogen).
- Companies can import CBAM goods without authorized CBAM declarant status.
- Sale of CBAM certificates by member states postponed to February 1, 2027.
- Most new rules apply from January 1, 2026, with some exceptions.
Source: kpmg.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.
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