CBAM FIRST OMNIBUS PACKAGE IN OFFICIAL JOURNAL
The amendment of the Carbon Border Adjustment Mechanism (CBAM) regulation, as part of the Omnibus I, was adopted by the European Parliament and Council earlier this month and has been published in the Official Journal, marking an important update in the CBAM framework before its full implementation in 2026.
The CBAM aims to ensure that imported goods are subject to the same carbon costs as those produced within the EU, thereby preventing “carbon leakage” – the relocation of production to countries with less stringent climate rules. With this amendment, the EU introduces an important new simplification measure: a 50-tonne exemption threshold per importer per calendar year. Importers below this limit will not need to comply with CBAM reporting or certificate-surrendering obligations for that year.
At the same time, the new rules clarify responsibilities between EU and non-EU importers. Any importer established in the EU must hold CBAM authorisation before placing goods on the market. If the importer is not established in the EU, the indirect customs representative becomes responsible as the authorised CBAM declarant and is obliged to obtain a CBAM authorisation, even if the importer qualifies for the 50-tonne exemption.
The first annual CBAM declarations will be due by 30 September 2027, covering emissions linked to goods imported in 2026. From January 2026, the CERTEX system will automatically validate CBAM authorisation numbers at import clearance, meaning that shipments from importers without valid or pending authorisation will not be cleared into the EU.
The amendment also streamlines administrative processes by introducing new verification and registry procedures and by aligning data reporting with the upcoming permanent CBAM phase.
As the CBAM moves from the transitional phase into full operation, CLECAT will continue to engage with the European Commission to ensure that the system remains workable for logistics service providers, customs representatives and importers who are essential to its day-to-day implementation.