Official JournalENof the European UnionLseries2025/208317.10.2025REGULATION(EU)2025/2083 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCILof 8 October 2025amending Regulation (EU)2023/956 as regards simplifying and strengthening the carbon borderadjustment mechanism(Text with EEA relevance)THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty on the Functioning of the European Union,and in particular Article 192(1)thereof,Having regard to the proposal from the European Commission,After transmission of the draft legislative act to the national parliaments,Having regard to the opinion of the European Economic and Social Committee(),After consulting the Committee of the Regions,Acting in accordance with the ordinary legislative procedure(.Whereas:(1)Since the start of the transitional period on 1 October 2023 laid down in Regulation (EU)2023/956 of the EuropeanParliament and of the Council ()the Commission has been collecting data and information on the implementationof the carbon border adjustment mechanism (the 'CBAM')as provided for therein,including through the analysis ofquarterly reports submitted by reporting declarants.The information collected and the exchanges with thestakeholders,including exchanges within the expert group on the CBAM,have indicated areas to simplify andstrengthen the CBAM in line with the Union's commitment to ensure a smooth implementation of the CBAM oncethe transitional period ends on 1 January 2026.Based on the experience acquired and data collected during the transitional period on the distribution of importersof goods listed in Annex I of Regulation (EU)2023956 into the Union,only a small proportion of those importersaccount for the vast majority of emissions embedded in imported goods.The derogation applied to the importationof goods of negligible value,namely those not exceeding a total of EUR 150 per consignment,referred to inArticle 23 of Council Regulation (EC)No 1186/2009()appears insufficient to ensure that the CBAM applies toimporters in proportion to the impact of those importers on the emissions covered by Regulation (EU)2023/956.For importers of small quantities of goods,compliance with reporting and financial obligations laid down inRegulation (EU)2023/956 could be unduly burdensome.A new derogation should therefore be introduced toexempt from obligations under Regulation (EU)2023/956 importers of small quantities in terms of mass of goodslisted in Annex I of that Regulation,while preserving the environmental objective of the CBAM and its capacity toachieve the envisaged climate objective.Position of the European Parliament of 10 September 2025 (not yet published in the Official Journal)and decision of the Council of29 September 2025.Regulation(EU)2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustmentmechanism (OJ L 130,16.5.2023,p.52,ELl:http://dataeuropaeu/elifreg/2023/956/oj).1/24ENO이L, 17.10.2025(3)A new threshold based on cumulative net mass of the imported goods in a given calendar year per importer (the'single mass-based threshold)should be introduced in Regulation (EU)2023/956,and initially be set at a level of 50tonnes.A single mass-based threshold should apply cumulatively to all goods in the sectors of iron and steel,aluminium,fertilisers and cement.Where the net mass ofall goods imported by an importer in a given calendar yeardoes not cumulatively exceed the single mass-based threshold,such an importer,including any importer with thestatus of an authorised CBAM declarant,should be exempted in a given calendar year from the obligations underRegulation (EU)2023/956 (the 'de minimis exemption).Where,within a relevant calendar year,an importer exceedsthe single mass-based threshold,that importer should be subject to obligations under Regulation (EU)2023/956 inrespect of all emissions embedded in all goods imported during that relevant calendar year,including,in particular,the obligation to obtain the status of authorised CBAM declarant,the obligation to submit a CBAM declaration inrespect of all emissions embedded in all goods imported in that relevant calendar year and the obligation to purchaseand surrender CBAM certificates in respect of all those emissions.(4)In the electricity and hydrogen sectors,key features such as quantity ofimports,trade patterns,customs informationand emission intensities differ substantially from those in the iron and steel,aluminium,fertilisers and cementsectors.Those differences imply that making electricity and hydrogen imports subject to a single mass-basedthreshold would require introducing complex adjustments that would not allow for the substantial reduction ofadministrative costs for importers in those sectors.Imports of electricity or hydrogen should therefore not beincluded under the de minimis exemption.The establishment of the single mass-based threshold that reflects the average emissions intensity of the quantity ofthe imported goods pursues the objective of ensuring that at least 99%of emissions embedded in imported goodsremain within the scope of the CBAM and that therefore the de minimis exemption applies to no more than 1%ofemissions embedded in imported goods.The de minimis exemption would represent a robust and targeted approachas it accurately reflects the environmental nature and the climate objective of the CBAM while substantially reducingthe CBAM-related administrative burden for importers,the vast majority of whom will be exempted from theobligations under Regulation (EU)2023956.At the same time,the CBAM continues to apply to at least 99%ofemissions embedded in the imported goods.Such a single mass-based threshold also eliminates the risk ofcircumvention through an artificial splitting of consignments by a single importer.The Commission should each year assess,on the basis of import data for the preceding 12 calendar months,whethera material change has occurred in the average emission intensities of the goods or in the pattern of trade in goods.including practices of circumvention.In order to ensure that at least 99%of emissions embedded in the importedgoods remain within the scope of the CBAM,the Commission should adopt delegated acts in order to amend thesingle mass-based threshold by using the methodology set out in point 2 of Annex VII of Regulation (EU)2023/956.To ensure effectiveness and certainty,the Commission should only adopt such acts where the value of the resultingthreshold deviates from the applicable threshold by more than 15 tonnes.Where the single mass-based threshold isamended,it should apply as from the beginning of the following calendar year.To ensure that the derogation is sufficiently targeted,the single mass-based threshold should apply to each importer,including those importers with the status of authorised CBAM declarant.For that purpose,imports of an importershould be taken into account irrespective of whether they have been declared by the importer itself or an indirectcustoms representative.The indirect customs representative,due to the nature of its activity and the relatedobligations under Regulation (EU)2023956,should always be required to obtain the status of an authorised CBAMdeclarant prior to acting on behalf of an importer in respect of goods listed in Annex I to Regulation (EU)2023/956.Where an importer represented by one or more indirect customs representatives has exceeded the single mass-basedthreshold,each indirect customs representative that is acting as an authorised CBAM declarant should submita CBAM declaration in respect of the goods imported into the customs territory of the Union by that indirectcustoms representative,including any goods below the single mass-based threshold,for those represented importersthat have exceeded the single mass-based threshold,and should surrender the number of CBAM certificates whichcorrespond to emissions embedded in those goods.224