EU: CBAM's 50-tonne de minimis threshold covers 0.87 percent of imported emissions
The European Commission said the share of embedded emissions exempted by the 50-tonne CBAM de minimis threshold stays below the 1 percent limit.
On 30 September 2026 the European Commission's Directorate-General for Taxation and Customs Union published its assessment of the 50-tonne de minimis threshold in the Carbon Border Adjustment Mechanism (CBAM). The threshold exempted 0.87 percent of emissions embedded in goods imported between 1 April 2025 and 31 March 2026, below the 1 percent limit set in the regulation.
On 30 September 2026 the European Commission's Directorate-General for Taxation and Customs Union published its assessment of the mass-based de minimis threshold in the Carbon Border Adjustment Mechanism (CBAM). The threshold, currently 50 tonnes, exempted 0.87 percent of the emissions embedded in goods imported between 1 April 2025 and 31 March 2026.
Article 2a(3) of the CBAM Regulation requires the Commission to check that the threshold applies to no more than 1 percent of embedded emissions. The measured share stayed below that limit. According to the Commission, if the value calculated with the method in Annex VII deviates from the current threshold by more than 15 tonnes, the threshold must be amended through delegated acts. The notice does not say that the threshold will change.
- According to the EU's Access2Markets portal, the CBAM definitive period started on 1 January 2026; it requires prior registration for CBAM authorisation with the competent national authority.
- The 50-tonne exemption is calculated on net mass per importer per calendar year, adding up all Combined Nomenclature codes; it does not apply to electricity or hydrogen.
- Since 1 January 2026, certain CBAM codes must be declared in EU import declarations; only the code that matches the transaction may be used, otherwise customs in the importing Member State reject the declaration.
Why it matters
For Turkish exporters selling goods such as steel, cement and fertilisers to the EU, the de minimis threshold can be an important test, because it looks at each importer's total net mass per year. Since the Commission's assessment does not mention a change, the current rule can be expected to stay in place for now for EU buyers whose yearly imports remain below 50 tonnes. EU importers with regular, high-volume purchases may keep asking for embedded emissions data. Keeping energy, fuel and production data in order at site level could make these requests easier to meet.
For an example of calculating emissions at site level, see our carbon footprint project.
Sources
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