European Parliament approves simplification of carbon border adjustment rules (CBAM)
On September 10, 2025, the European Parliament approved the simplification of rules for the Carbon Border Adjustment Mechanism (CBAM). The changes are part of the Omnibus I legislative package, which the European Commission presented on February 26, 2025. The aim is to reduce the administrative burden, especially for small and medium-sized enterprises (SMEs) and occasional importers.
What is changing?
- 🔹New de minimis threshold of 50 tons per year for importers → below this threshold, CBAM compliance will no longer be required.
- 🔹Up to 90% of Czech importers will be exempt from the obligations.
- 🔹99% of CO₂ emissions from imports of iron, steel, aluminum, cement, and fertilizers remain covered.
- 🔹Obligated importers will have simpler rules for permitting, emissions calculations, and verification.
Practical implications for Czech companies
- 🔹Small import companies and sales representatives (e.g., construction companies that import limited quantities of aluminum or cement) will no longer be required to submit CBAM.
- 🔹Medium and large importers will have their work made easier – the system will be less administratively demanding and more compatible with customs practices.
- 🔹Stricter measures against circumvention of the rules mean greater control of re-exports via third countries
Timeline
- 🔹September 10, 2025 – Approval by the European Parliament (617 in favor, 18 against, 19 abstentions).
- 🔹Fall 2025 – Confirmation by the Council of the EU and publication in the Official Journal of the EU.
- 🔹January 1, 2026 – full launch of CBAM in its final form.
Sources:
⚖️ CBAM: Parliament adopts simplifications to the EU carbon-leakage instrument
⚖️ Carbon border adjustment mechanism (CBAM)