Regulation (EU) 2025/2083 of 8 October 2025 amends Regulation (EU) 2023/956 in order to simplify and strengthen the Carbon Border Adjustment Mechanism (CBAM). Published in the Official Journal on 17 October 2025, it entered into force three days later.

1. Context and Objectives

The transitional phase of the CBAM, launched in 2023, revealed an imbalance: most imported emissions originated from a small number of importers, while the administrative burden fell disproportionately on smaller operators.

The reform aims to restore a balance between the environmental effectiveness of the mechanism and the proportionality of the obligations imposed.

2. “De Minimis” Exemption and Single Threshold

The main innovation is the introduction of a so-called de minimis exemption: importers are exempt from CBAM obligations when the total net mass of goods imported during a calendar year does not exceed 50 tonnes.

This threshold applies to all covered products (iron, steel, aluminium, fertilisers, cement), except for electricity and hydrogen.

The goal is to ease the burden on small operators while maintaining coverage of 99% of imported emissions.

The Commission may adjust this threshold by delegated act if the observed variation deviates by more than 15 tonnes from the applicable threshold.

3. New Obligations for Importers

Any importer exceeding or expecting to exceed this threshold must obtain the status of “authorised CBAM declarant” before crossing the limit.

Indirect customs representatives are now subject to the same requirement.

A transitional period is provided: applications submitted before 31 March 2026 will allow operations to continue throughout 2026 pending the competent authority’s decision.

4. Declarations, Certificates and Timetable

Authorised CBAM declarants must submit their annual CBAM declaration through the CBAM registry by 30 September of the year following the imports, the first deadline thus being 2027 for imports made in 2026.

From 1 February 2027, a Member State shall sell CBAM certificates on a common central platform to authorised CBAM declarants established in that Member State.

The regulation lowers to 50% (instead of 80%) the minimum of CBAM certificates that must be held at the end of each quarter, calculated on the basis of cumulative emissions from imported goods since the beginning of the year.

Each year on 1 November, the Commission cancels unused CBAM certificates that were bought during the year preceding the previous calendar year, without compensation. Exceptionally, on 1 November 2027, it will cancel all certificates linked to 2026 emissions, also without compensation, an early one-off application of the rule.

5. Verification, Carbon Price and Default Values

Emissions may be calculated using either actual values verified by accredited verifiers or default values established by the Commission.

In the absence of reliable data, the default value corresponds to the average emissions intensity of the 10 exporting countries with the highest emission intensities for which reliable data is available.

The declarant may deduct the carbon price that has been effectively paid in a third country, the authorised CBAM declarant must keep proof of the payment and any rebates or compensations, including references to the relevant foreign legislation.

All this documentation must be certified by an independent person, from both the declarant and the third-country authorities.

From 2027 onwards, the Commission may also determine and publish default carbon prices for third countries with carbon pricing mechanisms, on the basis of the best available data from reliable, publicly available information and information provided by those third countries.

6. Controls and Penalties

• Failure to surrender certificates by 30 September à fine equivalent to that applied for excess emissions under the EU Emissions Trading System (ETS) set out in Article 16(3) of Directive 2003/87/EC and increased pursuant to Article 16(4) of that Directive.
• Errors due to inaccurate information from a third party (operator, verifier, etc.) à the competent authority may reduce the fine, provided it remains effective, proportionate and dissuasive.
• Unauthorised importer exceeding the single mass-based threshold à fine of equivalent amount, releasing the importer from declaration and certificate-surrender obligations; a reduction may be granted if the excess is no more than 10% or in cases referred to in Article 17(7a). However, the fine may not be lower than the amounts specified in the above cases.
• Payment of the fine by the authorised declarant à does not exempt the declarant from the obligation to surrender the missing certificates.

Conclusion

Regulation (EU) 2025/2083 marks an important step in the implementation of the CBAM.
It strengthens the control of imported emissions while simplifying obligations for smaller operators.

From 2026 onwards, importers will need to anticipate their status, declarations, and certificate surrenders to avoid the penalties provided for in the regulation.

Please do not hesitate to contact us should you have any questions or require further information on this topic

Thibaut de Buck van Overstraeten

Lawyer

thibaut.debuck@moov.law