EU Implements 50-Tonne De Minimis Exemption in CBAM, Affecting Importers
The European Union has introduced a 50-tonne de minimis exemption as part of its Carbon Border Adjustment Mechanism (CBAM), which began its definitive period on January 1, 2026. This exemption applies to importers whose combined imports of covered goods, such as cement, fertilizers, iron and steel, and aluminum, remain at or below 50 tonnes of net mass per year. The European Commission estimates that this will remove obligations for approximately 90% of importers while still covering about 99% of the emissions embedded in CBAM goods. The exemption replaces the previous 150-euro consignment threshold. Importers exceeding the 50-tonne threshold at any point in the year will have all their imports fall back into scope. The CBAM covers six sectors, but electricity and hydrogen remain fully in scope regardless of volume. 
