The European Parliament has approved significant changes to the EU’s Carbon Border Adjustment Mechanism (CBAM), easing administrative requirements for small and medium-sized importers while maintaining the regulation’s core climate ambition.
On Wednesday, MEPs adopted the amendments with an overwhelming majority of 617 votes in favour, 18 against and 19 abstentions. The vote was part of the broader “Omnibus I” simplification package, introduced in February 2025, which seeks to streamline existing legislation in areas of sustainability and investment.
New Threshold for Small Importers
The revised law introduces a de minimis mass threshold of 50 tonnes per importer per year. Imports below this level will not be subject to CBAM obligations, replacing the earlier exemption based only on goods of negligible value.
This adjustment means that 90% of importers, mainly SMEs and occasional traders, will be exempt from CBAM procedures. According to lawmakers, the change balances the need for regulatory efficiency with the mechanism’s environmental integrity.
Despite the exemption, 99% of CO₂ emissions linked to CBAM-covered imports of iron, steel, aluminium, cement, and fertilisers will still fall under the system, ensuring the EU’s climate objectives remain intact. To safeguard this coverage, the reform includes anti-abuse provisions aimed at preventing circumvention.
Simplified Procedures for Covered Imports
For importers still within the CBAM scope, the amendments simplify several procedural aspects. These include:
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Streamlined authorisation processes for CBAM declarants,
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Easier emissions calculation methods,
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Adjusted verification rules,
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Clearer guidelines on the financial liability of authorised declarants.
Lawmakers argue that these changes will make compliance less burdensome without weakening environmental safeguards.
Political Reactions
Rapporteur Antonio Decaro (S&D, Italy) welcomed the outcome:
“The CBAM is designed to prevent carbon leakage and protect Europe’s cement, iron, steel, aluminium, fertiliser, electricity, and hydrogen industries. We have answered calls from companies to simplify and streamline the process and exempted 90% of importers of CBAM goods to facilitate competitiveness and growth for our businesses. As the CBAM will still cover 99% of total CO₂ emissions, we have maintained the EU’s environmental ambitions and remain fully committed to a just transition and to achieving climate neutrality by 2050.”
Next Steps
The text now awaits formal endorsement by the Council of the EU. Once published in the Official Journal, it will enter into force three days later.
The changes mark an important adjustment to one of the EU’s flagship climate policies, aiming to protect European industries from unfair competition while easing compliance for smaller market players.
