Council of the European Union and European Parliament 8 October 2025, Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025 amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (Text with EEA relevance)

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Regulation (EU) 2025/2083 amends Regulation (EU) 2023/956 to simplify and strengthen the Carbon Border Adjustment Mechanism (CBAM) by introducing a de minimis exemption (single mass-based threshold) of 50 tonnes net mass per importer per calendar year, applicable cumulatively across iron and steel, aluminium, fertilisers, and cement sectors, while excluding electricity and hydrogen from that exemption. Key provisions include: deferral of the first CBAM declaration and certificate surrender obligation to 30 September 2027 for the year 2026; mandatory authorised CBAM declarant status for indirect customs representatives acting on behalf of importers; revised quarterly certificate-holding requirement reduced from 80% to 50% of embedded emissions; and a new penalty regime for importers exceeding the threshold without authorisation. The Regulation entered into force on the third day following its publication, with most substantive obligations applying from 1 January 2026 and certificate sales and surrender obligations applying from 2027.AI