On the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism.

Committee on Industry, Research and Energy · Rapporteur: Filip Turek

✦ In short Full text Procedure & committee votes

✦ In short · AI summary of this text, generated 4 Sept 2026

The committee opinion supports the Commission proposal to simplify the Carbon Border Adjustment Mechanism (CBAM), introducing a de minimis exemption for imports below 50 tonnes, which would relieve around 90% of importers while keeping 99% of emissions covered.¶ It notes that the threshold could be raised to at least 110 tonnes to better reflect SME realities, and stresses the urgency of a structural revision to address competitiveness and carbon leakage concerns.¶¶¶

Committee position. The Committee on Industry, Research and Energy supports the Commission proposal and calls on the lead committee to propose that Parliament adopt its position at first reading, taking over the Commission proposal.¶

Key points

Supports the Commission's proposal to simplify CBAM obligations for small importers by introducing a de minimis exemption for imports below 50 tonnes.¶¶
Notes that the exemption would relieve around 90% of importers while still covering approximately 99% of total embedded emissions.¶
Welcomes the accompanying simplifications to authorisation, emission calculation, and financial liability management.¶¶
Calls for a comprehensive review to address structural issues, including the risk of resource reshuffling and circumvention.¶¶
Urges postponement or deletion of the phase-out of ETS free allowances and effective solutions for EU exporters.¶
Stresses that any extension of CBAM to downstream products should be preceded by a thorough impact assessment.¶
Suggests that the de minimis threshold could be raised to at least 110 tonnes to better reflect the reality of many SMEs and micro-enterprises.¶

Who is affected

Small importers, including SMEs and individuals, who would be exempt from CBAM obligations for imports below 50 tonnes.¶
EU energy-intensive industries, which face competitiveness risks and administrative burdens under the current CBAM design.¶

Figures and deadlines

50 tonnes: threshold for the de minimis exemption.¶
99%: share of total embedded emissions that would remain covered under CBAM.¶
90%: share of importers that would be relieved from CBAM obligations.¶
110 tonnes: suggested higher threshold for the exemption.¶
98%: share of emissions that would still be covered if the threshold were raised to 110 tonnes.¶

Written by a language model from the full text only; every figure comes from the text and ¶ links to the paragraph it rests on. Check the text itself before relying on it.