On 17 October 2025, the Official Journal of the European Union published Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards the simplification and strengthening of the Carbon Border Adjustment Mechanism (CBAM) (“the amending Regulation”). The aim of this amendment is both to simplify and to reinforce the functioning of the CBAM system before its full application from 1 January 2026.
CBAM: New obligations for importers and support for smaller enterprises
The CBAM mechanism complements the EU Emissions Trading System (EU ETS) and aims to equalize CO₂ emission costs between EU producers and those outside the EU. It serves as an instrument to prevent the relocation of production of certain goods with embedded greenhouse gas emissions to countries with more lenient environmental regulations, a phenomenon known as “carbon leakage”.
In practice, this will involve imposing an emission charge on certain goods covered by the CBAM Regulation to stimulate market participants to implement more ambitious climate policies and achieve climate neutrality in the EU by 2050. Importers, in addition to reporting emissions, will also be required to purchase and surrender CBAM certificates in a number corresponding to the emissions associated with the imported goods.
The amending Regulation increases the transparency and efficiency of the CBAM system by improving cooperation between customs authorities of Member States. Additionally, it provides extra support for smaller importers by introducing certain facilitations for them.
Scope of changes
Unified mass threshold and de minimis exemption
A significant novelty introduced by the amending Regulation is the de minimis exemption, according to which an importer, including an authorized CBAM declarant, is exempt from CBAM obligations if the total net mass of imported goods does not exceed the unified mass threshold, that is, 50 tonnes per year. The unified threshold applies collectively to all goods in the iron and steel, aluminum, fertilizer, and cement sectors. Furthermore, such an exemption should be declared in the relevant customs declaration. However, if the unified mass threshold is exceeded, the importer is obliged to fulfill all obligations relating to emissions associated with imports in that year, in particular:
- obtaining authorized CBAM declarant status before exceeding the unified mass threshold;
- submitting the CBAM declaration for the entire year in relation to all embedded emissions associated with all goods imported in that calendar year;
- purchasing and surrendering CBAM certificates for all such emissions.
The above exemption does not apply to micro-enterprises, as they are not required to fulfill CBAM obligations.
Moreover, due to the fact that applying a unified mass threshold for the import of electricity and hydrogen would require complicated changes that would not bring significant administrative savings for importers of these products, the de minimis exemption does not apply to the import of electricity and hydrogen.
Status of authorized CBAM declarant
Another significant change concerns the procedure for obtaining the status of authorized CBAM declarant. The amending Regulation provides that any importer established in a Member State, before importing goods into the customs territory of the European Union, must apply for the status of authorized CBAM declarant. Only an authorized CBAM declarant, i.e., an importer or indirect customs representative who has successfully applied to their national authority for this status, may import goods covered by the regulation during its period of application, starting from 2026.
However, the amending Regulation provides that importers and indirect customs representatives may continue to import CBAM goods even without having obtained this status, provided that they submit an application for its granting by 31 March 2026. This possibility applies until the application is processed, allowing for a smoother transition to the new requirements.
CBAM representative for submitting reports on behalf of the importer
According to the amended Article 5, to which paragraph 7a has been added, the authorized CBAM declarant will also have the possibility to delegate the submission of the CBAM declaration to a person acting on their behalf and for their benefit. Nevertheless, the authorized CBAM declarant remains responsible for fulfilling all obligations arising from the CBAM regulation.
The purpose of this solution is to facilitate the reporting procedure and relieve importers who do not have the appropriate experience or resources to effectively fulfill the reporting obligations under the CBAM regulation. The introduction of this change addresses the needs of entrepreneurs for greater flexibility and streamlining of the mechanism.
Change of deadlines
With regard to deadlines, the main change concerns the deadline for fulfilling key reporting obligations, i.e., submitting the CBAM declaration and surrendering CBAM certificates. These actions must be performed by 30 September each year. Moreover, for the first time, this obligation will apply to authorized CBAM declarants in 2027 for the year 2026. Undoubtedly, this change will provide importers with additional time to complete the required documentation.
The amending Regulation also provides for postponing the date from which Member States may begin selling CBAM certificates, establishing the new date as 1 February 2027. This will allow national systems to be properly prepared and ensure efficient handling and implementation of the entire certificate sales process.
Furthermore, the deadline for the repurchase of CBAM certificates has also been changed. After the amendment, the Commission will be authorized to repurchase surplus CBAM certificates via a common central platform, acting on behalf of the Member State in which the authorized CBAM declarant is registered, based on applications submitted by authorized CBAM declarants by 31 October each year in which the CBAM certificates were surrendered.
Emission charge paid in a third country
Under the amending provisions, when determining embedded emissions based on actual emissions, importers will be able to deduct CO₂ emission costs if these costs were incurred in any third country, thus protecting against double charging for emissions. In such a case, the authorized CBAM declarant may indicate in the CBAM declaration a reduction in the number of CBAM certificates to be surrendered. All rebates and other forms of compensation available in the given country, which could reduce the amount of the emission charge, should be taken into account.
The introduction of this possibility aims to ensure a level playing field and fair treatment of products originating both from the European Union and from outside its borders. Additionally, it serves as an incentive for third countries to implement their own CO₂ emission charge mechanisms, which may support international climate protection efforts.
Mandatory accreditation and register
The amending Regulation also introduces a new provision aimed at stricter control over the accuracy of the data provided. According to the added Article 10a, in the event of accreditation being granted, the verifier submits an application for registration in the CBAM register to the competent authority of the Member State in which the national accreditation body is established. The application must be submitted within two months from the date of accreditation, but not before 1 September 2026.
This means that importers or their representatives should have the appropriate accreditation and also be officially registered in the CBAM register, which allows for monitoring compliance with the regulations.
Reduction of the certificate ratio
Under the amending Regulation, Article 22(2) of the CBAM Regulation is also amended, according to which the number of CBAM certificates in the account of the authorized CBAM declarant at the end of each quarter should now correspond not to 80%, but to 50% of the embedded emissions, the level of which is determined based on default values using the methods specified in Annex IV, taking into account all goods imported by them since the beginning of the calendar year.
Enforcement of regulations
To improve the effectiveness of the CBAM mechanism, the amendment also provides for higher penalties. If the authorized CBAM declarant does not surrender the required number of CBAM certificates for emissions related to imports from the previous year by 30 September, they will be subject to a financial penalty, the amount of which will be determined based on the provisions of Directive 2003/87/EC and applies to each missing certificate.
A new penalty has also been introduced for exceeding the unified mass threshold without the appropriate authorization. In such a case, the penalty will be calculated on the total emissions associated with the goods imported by the importer in the given calendar year; however, if the excess is less than 10%, or the importer is awaiting a decision on granting the status of authorized CBAM declarant, the competent authority may reduce the amount of the penalty.
Entry into force
The amending Regulation entered into force on the third day after its publication in the Official Journal of the European Union, i.e., on 20 October 2025. The resulting obligations, including the de minimis exemption, emission charge paid in a third country, and registration of accredited verifiers, are to be applied from 1 January 2026, while the provisions related to the sale of certificates apply from 2027.
Scope of Client support
KPMG Law offers comprehensive support in adapting to the new legal reality. Our services include:
- Analysis of the impact of the new CBAM provisions on the company’s operations, including assessment of whether and to what extent the company is subject to the new obligations, identification of goods covered by CBAM, and analysis of the supply chain in light of the new requirements.
- Development of procedures for collecting and reporting CO₂ emissions data for imported goods.
- Advice on CBAM certificates.
- Assistance in communication with customs and environmental authorities regarding the interpretation and application of the new regulations.
- Support in preparing and submitting required documents and declarations.
- Review and optimization of the company’s internal processes for CBAM compliance.
- Identification of risks and recommendations for actions to minimize potential costs and sanctions.
