European Parliament approves streamlined CBAM rules, exempting most small importers while maintaining coverage of 99% of emissions.
The European Parliament announced that it had approved measures to simplify the Carbon Border Adjustment Mechanism (CBAM) on 10 September 2025.
The Parliament gave its final green light to changes to the CBAM with 617 votes to 18 and 19 abstentions. These changes are part of the “Omnibus I” simplification package presented on 26 February 2025, which aims to simplify existing legislation in the fields of sustainability and investment.
The amended law sets a new de minimis mass threshold whereby imports up to 50 tonnes per importer per year will not be subject to CBAM rules.
It replaces the current threshold exempting goods of negligible value. The new threshold exempts the vast majority (90%) of importers − mainly small and medium-sized enterprises and individuals − who import only small quantities of CBAM goods.
The climate ambition behind the mechanism remains unchanged, as 99% of total CO2 emissions from imports of iron, steel, aluminium, cement and fertilisers will still be covered by the CBAM.
The amendments will also bring safeguards to ensure this figure and anti-abuse provisions will be strengthening to prevent circumvention of the rules.
The rules on imports still covered by the CBAM are also simplified, regarding for instance: the authorisation process, the calculation of emissions, verification rules and the financial liability of authorised CBAM declarants.
The measure now requires formal approval from the Council and will take effect three days after being published in the EU Official Journal.
