Overview

When the CBAM Regulation was adopted, it was already envisaged that the rules could be modified in the light of the experience acquired in the first phase of application (i.e. the period in which there were reporting obligations but no CBAM charge was payable). In line with the mechanisms established for this purpose, in 2025 the Commission proposed amendments to the CBAM Regulation to simplify and streamline the requirements. Those amendments were tabled as part of the so-called “Omnibus 1” simplification package. These amendments entered into force in October 2025. One of the changes with significant effects on operators is the modification to the de minimis exception. Regulation (EU) 2025/2083 introduces a derogation exempting importers of small quantities of CBAM goods (based on mass). The Regulation also clarified the obligations and liabilities of indirect customs representatives (ICRs) when acting as an authorised CBAM declarant on behalf of an importer. Equally, the first full annual CBAM declaration and financial reconciliation was deferred to February 1 2027. Finally, simplifications were introduced for those importers relying exclusively on default values (no need for third part verification).

In December 2025 the European Commission tabled a new proposal to extend the scope of CBAM to a broader range of downstream products and to introduce new rules intended to address the risk of circumvention and avoidance. The Commission also proposed to modify the default values for electricity imports and modify certain reporting requirements. That proposal is being debated in the inter-institutional legislative process with the European Parliament adopting its position in the Plenary on 15 September 2026.

The Commission has also adopted implementing acts to ensure that the CBAM would be operational for the definitive period of application which commenced, as foreseen, on 1 January 2026. A list of all legislative acts is available on the website of the European Commission and is reproduced here. See https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en#legislation-and-guidance

Section	Updates	Last Updated
Section 5.2	This section refers to the empowerment in Article 6 of the CBAM for the Commission to adopt implementing rules further regulating CBAM Declarants. Those rules were adopted under Commission Implementing Regulation (EU) 2025/486 on the status of authorised CBAM declarant as amended and corrected by Commission Implementing Regulation (EU) 2025/2549 on the status of authorised CBAM declarant.	September 2026
Section 5.5.1	This section discusses the product scope of the CBAM. In December 2025, the Commission adopted a proposal to extend the CBAM to additional downstream products. This is under discussion with the co-legislators.	September 2026
Section 5.3.5.1	This section discusses the de minimis exception. This was amended in October 2025 and the CBAM Regulation now includes a derogation for importers of small quantities (based on mass). If, during a calendar year, the importer exceeds the single mass-based threshold, the importer or the authorised CBAM declarant becomes subject to all CBAM obligations for that calendar year, covering the emissions embedded in all goods imported during that year, including those imported before the threshold was exceeded. The previous derogation based on consignment value has been removed.	September 2026
Section 5.6.1	This section discusses the role of indirect customs representatives (ICR). One of the amendments adopted in October 2025 was intended to clarify the obligations of ICR. The rules vary depending on whether the importer is established in the EU. The assumption of CBAM liabilities is no longer automatic. For EU established importers, it is no longer assumed that the ICR is responsible for the CBAM declaration. If a business is not established in an EU Member State, the ICR is legally required to obtain the status of an authorized CBAM declarant and hence carries the responsibilities and liabilities for the CBAM declaration. The input of technical data to the CBAM Registry may be delegated to a third party. This does not, however, displace liability for its accuracy.	September 2026
Section 5.6.2	This section discusses the CBAM Registry -an electronic platform for importers under the Carbon Border Adjustment Mechanism (CBAM) to perform their obligations and report on them. The rules governing the CBAM Registry as utilised now that the CBAM has entered into definitive application are set down in Commission Implementing Regulation (EU) 2025/2550 and in Commission Implementing Regulation (EU) 2025/486 (amended by 2025/2549). In addition, certain other implmenting acts are relevant insofar as they specify how accredited independent verifiers log into the registry to audit embedded emissions or establish the calculation methodology.	September 2026
Section 5.6.3	This section discusses the calculation methodology. The legal framework has been supplemented with additional implementing rules. Commission Implementing Regulation (EU) 2025/2547 established the basic principles. Commission Implementing Regulation (EU) 2025/2620 establishes the free allocation adjustment formula. The adjustment for free allowances changes over time to reflect the gradual phase-out of free allocation and expected improvements in emissions performance.	September 2026
Section 7.4.1	This section discusses WTO consistency. The consistency of the EU CBAM with the GATT 1994 and the Agreement on Subsidies and Countervailing Measures has been challenged by the Russian Federation who formally requested the establishment of a Panel in accordance with the Dispute Settlement Understanding on 10 July 2026.	September 2026