The European Union has published Regulation (EU) 2025/2083, amending the Carbon Border Adjustment Mechanism (CBAM) Regulation (EU) 2023/956. These amendments follow extensive data collection and stakeholder feedback during the transitional period.
Adopted on 8 October 2025 and published on 20 October 2025, the regulation introduces substantial simplifications, aimed at reducing administrative burden without compromising environmental integrity.
Key changes include:
- A new exemption threshold, establishing a 50-tonne threshold per importer annually for certain goods.
- Declaration deadlines extended from 31 May to 30 September
- Simplified default emission values based on highest-emitting exporting countries
- System boundaries aligned with EU Emissions Trading Scheme for certain aluminium and steel products
- Commission-published default carbon prices for third countries with carbon pricing systems
- Clarified obligations for indirect customs representatives
The amending regulation demonstrates the EU’s responsiveness to implementation challenges, whilst preserving the CBAM’s environmental objectives.
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