European Commission Completes CBAM De Minimis Threshold Assessment
30 september 2026DG TAXUD has assessed the 50-tonne CBAM de minimis threshold for 2025-2026, concluding that it exempts only 0.87% of embedded emissions and remains compliant with the 1% legal limit.
The European Commission's Directorate-General for Taxation and Customs Union (DG TAXUD) has published the results of its mandatory assessment regarding the CBAM de minimis threshold.
Under Article 2a(3) of the CBAM Regulation, the Commission is legally required to evaluate whether the current single mass-based threshold—which currently stands at 50 tonnes—applies to no more than 1% of the total embedded emissions in imported goods and processed products. Furthermore, if the calculated threshold deviates from the applicable threshold by more than 15 tonnes, the Commission is obligated to adopt delegated acts to amend it using the methodology set out in Annex VII.
The latest assessment analyzed data from the reporting period spanning April 1, 2025, to March 31, 2026. The Commission reported the following conclusion:
"For the period 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of embedded emissions, remaining below the 1% limit."
Because the exempted emissions sit at 0.87%, the 50-tonne threshold remains valid and within the strict regulatory boundaries. This confirms the ongoing applicability of the current exemption limit for small-volume importers preparing for the definitive regime.