The European Union has recently successfully completed a legislative process aimed at Simplifying the Carbon Border Offset Mechanism (CBAM)This step, taken as part of the so-called legislative of the "Omnibus I" package, signals the EU's strategic commitment to creating a level playing field for goods imported from outside the EU.

The European Parliament adopted its final position on the simplification on 10 September and the Council of the European Union formally adopted the regulation on 29 September. This smooth legislative procedure, in contrast to other turbulent proposals in the first omnibus package, is considered an example of a "straightforward" omnibus regulation. The regulation will be published in the Official Journal of the EU in the coming days and will enter into force on the twentieth day following its publication.

The adopted text confirms several key changes that will make it easier for importers to comply with the new rules. One of the most important changes is the adjustment exceptions de minimisThe original financial exemption of EUR 150 per shipment has been replaced by weight limit of 50 tons per yearThis new threshold of 50 tonnes applies to the total weight of CBAM goods imported per year and applies to the importer, i.e. each legal entity with its own EORI number. It is important to note that this exemption does not apply to hydrogen and electricity.

Another modification is the expansion of the option carbon price deduction; importers can now deduct carbon costs paid in any third country, not only in the country of origin of the goods. In addition, the possibility is introduced delegated reporting, where CBAM declarants can delegate their reporting obligations to an authorized CBAM representative.

Changes have also occurred in the reporting schedule and rules. Reporting deadline has been extended from May 31st until October 31 the following year. This means that the first reporting, which concerns emissions contained in goods imported during 2026, will be due by 31 October 2027.

Regarding the purchase of certificates, there will be no obligation to purchase CBAM certificates for 2026, although reporting obligations will already apply. Certificate purchase start date has been postponed from January 2026 to February 2027, covering emissions from 2026.

A key adjustment is also the reduction certificate coverage ratio from the original ≥80 % to 50 %This reduction reflects the continued role of free allowances in the EU ETS and ensures that importers do not have to purchase an excessive number of certificates in advance. Compliance with this 50 % ratio will be assessed at the end of each quarter.

In the area of reporting methodology, default values emissions, which were previously considered more of an exemption, are now explicitly permitted "if appropriate". Default values for exporting countries that do not provide reliable data will now be based on the average emission intensity of the ten exporting countries with the highest intensity. In addition, verification by accredited verifiers is only required for actual emission values; using default values does not require validation.

Finally, he was deadline for redemption of CBAM certificates postponed from June to November, to align with actual commitments. Once this simplifying regulation is finalised, companies should start preparing to comply with the new CBAM framework, which includes reviewing internal data collection systems and assessing supply chain capacities to be ready for the first reporting cycle in 2027. CO2AI