CBAM Omnibus: What the New Rules Mean for Importers

The European Parliament has approved a package of changes to the Carbon Border Adjustment Mechanism (CBAM). These “Omnibus” simplifications aim to reduce the administrative burden on small importers while keeping the climate ambition of CBAM intact.

For businesses importing goods like steel, aluminium, cement, fertilisers, electricity and hydrogen, the new rules will shape how compliance is managed over the next two years.

What is changing under the Omnibus update?

The Omnibus amendments introduce several important clarifications and simplifications for CBAM-impacted companies :

1. A new exemption for small importers

Importers bringing fewer than 50 tonnes of CBAM goods per year are now exempt from reporting obligations. This is designed to lift the administrative burden from SMEs and occasional traders. The exemption does not apply to hydrogen or electricity, where all imports remain covered.

2. Authorised declarant status clarified

Companies that expect to exceed the 50-tonne threshold must apply for authorised declarant status before they go over the limit. Importers can continue bringing goods into the EU during 2026 if they apply before 31 March that year. Authorised declarants can also delegate CBAM declarations to third parties with an EORI registration.

3. New reporting and certificate timelines

From the “Definitive Period” in 2026 onwards, annual CBAM declarations will be due on 30 September, with certificates cancelled one month later. CBAM certificates will be priced on quarterly average EU ETS auction prices rather than weekly averages, reducing volatility. From 2027, importers will need to purchase certificates quarterly, covering 50% of their imports each time.

4. Changes to emissions scope and verification

Downstream aluminium and steel producers with thermal input capacity below 20 MW are no longer required to measure on-site emissions. Instead, they must allocate emissions from their upstream precursors. Verification requirements have also been streamlined: only actual emissions data used in a declaration needs to be verified, while default values can be applied without verification.

What does this mean for businesses?

These changes make life easier for smaller importers while leaving the environmental ambition of CBAM untouched as 99% of emissions from covered sectors remain in scope. But for larger importers, the changes highlight the urgency of preparing systems for data collection, verification and authorised declarant applications.

Companies should act now to:

• Review whether they fall under the 50-tonne exemption
• Apply early for authorised declarant status if thresholds are likely to be exceeded
• Set up processes to collect verified emissions data from suppliers
• Prepare for quarterly certificate purchases from 2027

The bottom line

CBAM remains one of the most significant regulatory changes in global trade, and the Omnibus update fine-tunes the system rather than watering it down. For importers, the message is clear: simplify where possible, but get ready for more structured and verified reporting.

CarbonChain can help companies map their exposure, manage supplier data and prepare credible CBAM declarations. Get in touch with our team to learn how we can support your compliance journey.

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Struggling to make sense of CBAM?

You’re not alone. The rules are complex, the timelines are tight, and the costs of getting it wrong are high. CarbonChain helps importers and traders cut through the complexity with accurate data and practical compliance tools. Book a call with one of our experts.

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