In a press release from the European Union (EU) Commission on October 20, 2025, the EU announced that the Carbon Border Adjustment Mechanism (CBAM) Simplification Regulation (EU) 2025/2083 entered into force which amends Regulation (EU) 2023/956:

A key simplification is the de minimis exemption, which will now be based on a single mass-based threshold of 50 tons per year, replacing the previous exemption for consignments valued below EUR 150.

Additional simplifications measures include the authorization procedure, the data collection processes, the calculation of the emissions, verification rules, and authorized CBAM declaration financial liability calculation.  The delegation of CBAM declarations to other authorized parties has been clarified, allowing third parties with valid Economic Operators Registration and Identification (EORI) number to submit CBAM declarations on the importer's behalf, but the importer will remain legally responsible.

These changes, including the new 50 tons exemption threshold, simplified reporting requirements and delegated declarations will be effective from January 1, 2026.

Link to the EU Regulation can be found here:
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=OJ:L_202502083

The EU Commission’s press release on this regulation can be found here:
https://taxation-customs.ec.europa.eu/news/officially-published-simplifications-carbon-border-adjustment-mechanism-cbam-2025-10-20_en