Changes to the CBAM Regulation – obligations for importers only if they import more than 50 tonnes of CBAM goods per year

Next year, there will be changes to the obligations concerning imports of goods subject to the Carbon Border Adjustment Mechanism (CBAM).

From 2026, the value limit of 150 euros per consignment will be removed. In the future, the CBAM obligations will only apply to importers who import more than 50 tonnes of CBAM goods during a calendar year. There will also be clarifications regarding the submission of annual declarations and purchase of CBAM certificates.

The change is part of a legislative package

In spring, the Commission published the so-called Omnibus legislative package, which proposed, among other things, amendments to several articles of the CBAM Regulation (EU) 2023/956. The amendments to the legislation have now been approved by the European Parliament and the Council.

The Regulation amending the CBAM Regulation enters into force on 20 October 2025. The Regulation was published in the Official Journal of the European Union.

We will update our CBAM webpage as soon as possible.

The instructions for the transition period have not changed. The changes concern the obligations that will be applicable from 2026. We will update the instructions on our website as soon as possible.

We will also compile a separate list on our website where you can easily check the key changes.

More information

cbam@tulli.fi

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