CBAM

PARLIAMENT ADOPTS CBAM SIMPLIFICATION PACKAGE

As part of the first round of so-called Omnibus package, the European Parliament has adopted the Commission’s proposal for simplifications to the EU Carbon Border Adjustment Mechanism (CBAM) regulation this week.

With an overwhelming majority of 617 votes in favour, MEPs approved changes to the regulation tabled by the Commission in February 2025. Most notably, the reform introduces a new de minimis threshold, exempting imports of up to 50 tonnes per importer per year from CBAM obligations. The amended law also includes measures to streamline procedures for imports that remain under CBAM. These cover the authorisation process for declarants, emissions calculation, verification rules and the financial liability of CBAM declarants. Anti-abuse provisions will be reinforced to safeguard against circumvention of the rules. The text now awaits formal endorsement by the Council before publication in the Official Journal, after which it will enter into force three days later.

The CBAM is designed to level the playing field between EU producers subject to the EU Emissions Trading System (ETS) and third-country producers, while encouraging non-EU countries to adopt stronger climate policies. A broader review of CBAM is scheduled for early 2026, when the Commission will assess the possible extension of the mechanism to additional sectors and measures to support EU exporters.

CLECAT welcomes the overall direction of this simplification package and commends the new exemption threshold, expanded use of default values and improvements in customs data integration. However, CLECAT regrets that the proposal fails to address a key concern of the logistics sector: the continued imposition of CBAM declarant responsibilities on indirect customs representatives. CLECAT maintains that CBAM obligations should not fall on European logistics service providers acting as intermediaries but should instead be assigned to a dedicated “CBAM Authorised Representative” framework, ensuring that customs intermediaries are not forced into unwanted liability beyond their core role.