Author: Mattia Zanotti | 21 November 2025

Regulation (EU) No 956/2023, published on 16 May 2023, introduced a taxation system for imports of carbon-intensive goods from countries with less stringent environmental standards, with the aim of aligning their cost with that incurred by European producers under the ETS system.

This regulation has recently been amended by Regulation (EU) 2025/2083 of 8 October 2025, which represents a turning point for the Carbon Border Adjustment Mechanism (CBAM), introducing measures aimed at simplifying its application with a view to its full implementation.

Based on the experience gained during the transitional period, the European legislator has reshaped some key aspects of the legislation, with direct and significant effects for all operators in the logistics and transport chain involved in importing goods into the Union.

De minimis exemption

The most significant change is the introduction of a de minimis exemption, designed to ease the bureaucratic and financial burdens on small importers. This exemption is based on a ”single mass-based threshold”, initially set at 50 tons per year. An importer is exempt from all CBAM obligations if the total net mass of goods imported in a calendar year –  limited to the iron, steel, aluminium, fertilizers and cement sectors –  does not cumulatively exceed this threshold. It is important to note that imports of electricity and hydrogen are explicitly excluded from this exemption.

The mechanism operates on a strict “all or nothing” basis: if an importer exceeds the threshold in a given year, they become subject to CBAM obligations for all goods imported in that year, including those importedbefore the threshold was exceeded. To ensure the environmental effectiveness of the system, the Commission will assess the adequacy of the threshold annually, with the power to adjust it sothat at least 99% of import emissions remain covered by the mechanism.

The regulation also clarifies roles and responsibilities.

Importers who expect to exceed the de minimis threshold must obtain the status of “authorized CBAMdeclarant” before this occurs. The role of the indirect customs representative becomes even more important.  When acting on behalf of an importer, they must always obtain the status of authorized CBAM declarant, regardless of whether the importer is exempt. In this capacity, the indirect customs representative assumes all obligations and responsibilities, including the submission of declarations and the return of certificates, and becomes liable to penalties in the event of non-compliance. To facilitate the transition, those who submit a complete application for authorization by 31 March 2026 maycontinue importing goods throughout the year, even after exceeding the threshold, while awaiting thedecision on their application.

The Italian Customs Agency provided important clarifications in this respect in its notice of 22  October 2025, specifying that:

• the obligation to apply for authorized CBAM declarant status applies to entities importing goods falling within the scope of the CBAM Regulation and whose quantities exceed the de minimis threshold;

• from 1 January 2026, it will be mandatory to indicate in the customs declaration the reason why the import of CBAM goods is allowed, by demonstrating:

• that they have authorized CBAM declarant status,

• that the importer is not exceeding  the de minimis threshold during the year, or

• that an application for for authorization has already been submitted.

Regarding this last point, the amendments to the CBAM Regulation stipulate that economic operators may import goods subject to CBAM, even if the de minimis threshold is exceeded during 2026, provided that the application for authorization has been submitted by the importer or indirect customs representative by 31 March 2026.

Operational aspects

Significant flexibility has been introduced at operational level. The deadline for submitting the annual CBAM declaration has been postponed to 30 September of the year following the year of import, with the first declaration for 2026 due by 30 September 2027. The quarterly financial burden has also been eased: the obligation to hold CBAM certificates on one’s account has been reduced from 80% to 50% of emissions imported since the beginning of the year. Furthermore, the sale of CBAM certificates by Member States has been postponed from 2026 to February 2027.

Penalties

The penalty system has been refined to ensure greater proportionality. An unauthorized importer who exceeds the de minimis threshold is subject to a penalty calculated on all emissions for the year; payment of this penalty  exempts them from the obligations to declare and return certificates for those specific imports.

The competent authorities may reduce this penalty if the threshold is exceeded by no more than 10%. A particularly relevant provision  for operators concerns the possibility of mitigating penalties imposed on an authorized declarant if an error in the return of certificates is attributable to inaccurate information provided by a third party, such as a verifier. In such cases, the competent authority may reduce the penalty, taking into account the seriousness, intent and level of cooperation of the declarant.

Conclusions

In conclusion, Regulation (EU) 2025/2083 steers the CBAM towards a more pragmatic application, offering concrete simplifications while requiring a clear assumption of responsibility on the part of  supply-chain actors. For transport and logistics operators, a thorough understanding of these new dynamics is essential to planning operations, ensuring compliance and avoiding the significant economic consequences that may arise from mismanaging the obligations that will characterize the market from 2026 onwards.