The 50-tonne threshold passes the test: What the Commission's de minimis assessment means for importers
CBAM Weekly – Issue 114
The Commission presents its de minimis assessment
On 30 September 2026, the European Commission published its assessment of the CBAM de minimis threshold. Under Article 2a(3) of the CBAM Regulation, it checks every year whether the exemption covers no more than 1 percent of embedded emissions. At 0.87 percent, the result is below that limit. For companies whose import volumes are close to 50 tonnes, this is an important basis for planning 2027.
A change only follows a deviation of more than 15 tonnes
The assessment is based on import data from 1 April 2025 to 31 March 2026. Over that period, the threshold of 50 tonnes of net mass would have exempted 0.87 percent of embedded emissions from CBAM obligations. Whether the threshold is adjusted, however, does not depend on the 1 percent figure alone. The Commission calculates a new threshold using the methodology in Annex VII. If that value deviates from the current 50 tonnes by more than 15 tonnes, it must amend the threshold by delegated act. The new threshold then applies from 1 January of the following year.
The Commission has not published the calculated value, and it has not announced a delegated act. As things stand, companies can therefore continue to plan with 50 tonnes for 2027. The publication does not, however, contain an explicit commitment that the threshold will remain unchanged.
Importers just below 50 tonnes need to keep count all year
The threshold applies per importer and per calendar year, to the net mass of all CBAM goods across all CN codes. An importer that exceeds it during the year becomes subject to all obligations for all goods imported in that calendar year, including the volumes imported before the threshold was crossed. The exemption does not apply to electricity or hydrogen.
Companies close to the threshold should therefore track their cumulative import volume continuously throughout the year. Any importer that expects to exceed 50 tonnes must apply for the status of authorised CBAM declarant (Article 5(1b)). Importers that stay below the threshold declare the exemption in the relevant customs declaration.
The next assessment will rely on data from the definitive period
The period now assessed covers nine months of the transitional period and three months of the definitive period. During the transitional period, the value-based exemption for consignments of up to 150 euros still applied. The next assessment is due by 30 April 2027 and will be based on the preceding twelve months, all of which fall within the definitive period.
In addition, the planned extension to downstream steel and aluminium products is set to apply from 2028 under the Council's position. This also changes the data on which the threshold will be assessed in future. How this will affect the share of exempted emissions cannot be quantified today. Companies planning their procurement over several years should therefore not treat the 50 tonnes as a fixed value.
The Commission keeps delivering on verification
At the same time, the Commission is moving verification of emissions data forward. On 28 September 2026, it published a package of resources for verifiers. It includes the procedure for verifier access to the CBAM Registry, which has been possible since 1 September 2026, three documents on using the Registry and the portal for operators and installations in third countries (O3CI), and three training videos. One of them shows how verifiers organise their collaboration with third-country installation operators in the Registry. This step matters for importers because that collaboration produces the verified installation data that can replace default values. In its webinar on 30 September, the Commission recalled the first deadline. By 30 September 2027, the CBAM declaration for 2026 must be submitted and the corresponding certificates surrendered.
Outlook
On 5 October 2026, the Commission will publish the CBAM certificate price for the third quarter. The next de minimis assessment is due by 30 April 2027, and an amended threshold would apply from 1 January 2028 at the earliest. On the extension to downstream products, trilogue negotiations are next, now that the Council and Parliament have set their positions.
Support
If you would like to understand how the de minimis threshold affects your CBAM obligations, for example how to track your cumulative import volume over the year or when applying for authorised CBAM declarant status makes sense, please get in touch at helge@kolum.earth.