The European Parliament approved the simplifications on CBAM on the 10th of September 2025. The Council (Member States) still have to agree on the new (simplified) text.
Main simplifications are :
· New threshold will exempt 90% of importers from EU carbon border adjustment mechanism (CBAM) rules
· Climate ambition maintained as 99% of CO2 emissions from iron, steel, aluminium, and cement imports will still be covered
· Procedures for imports covered by CBAM rules will also be simplified
The changes to the EU carbon border adjustment mechanism (CBAM) are part of simplification efforts to reduce the administrative burden for SMEs and occasional importers.
On the 10th of September, Parliament gave its final green light to changes to the CBAM with 617 votes to 18 and 19 abstentions. These changes are part of the “Omnibus I” simplification package presented on 26 February 2025, which aims to simplify existing legislation in the fields of sustainability and investment. ESC especially supports the new de minimis mass threshold whereby imports up to 50 tonnes per importer per year will not be subject to CBAM rules. This is a big step forward compared to the original set of rules.
At the same time climate ambition behind the mechanism remains unchanged, as 99% of total CO2 emissions from imports of iron, steel, aluminium, cement, and fertilisers will still be covered by the CBAM. The amendments will also bring safeguards to ensure this figure and anti-abuse provisions are strengthened to prevent circumvention of the rules. The rules on imports still covered by the CBAM are also simplified, for instance: the authorisation process, the calculation of emissions, verification rules, and the financial liability of authorised CBAM declarants.
Next steps
The text still has to be officially endorsed by the Council. It will enter into force three days after publication in the EU Official Journal.