CREDIT: EUROPEAN PARLIAMEN

REGULATIONS

Ursula von der Leyen, President of the

European Commission

CBAM The di minimis threshold of CBAM would be replaced with a mass-based annual threshold of 50 tonnes per importer per type of CBAM-covered goods. This is designed to ensure 99 % of embedded emissions remain within scope while exempting around 90 % of current importers from obligations.

CBAM certificates required to be purchased in advance each quarter would be reduced from 80 % to 50 % of embedded emissions and the limit for repurchasing certificates changes from one third of the total purchased in a calendar year to 50 % of CBAM liability for the year.

Importers could also reduce their CBAM liability based on carbon costs paid in third countries instead of just in the country of origin.

of current importers exempted from CBAM obligations

Opposition to the omnibus Changing rules in ways that impact such a significant volume of companies has caused some confusion and faced criticism.

A group of 11 major global organisations including DP World, Ferrero, L’ Occitane, Mars, Nestlé, Primark, Signify and Unilever wrote to the European Commission in January 2025, urging it not to weaken existing sustainability reporting standards.

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