The European Commission’s CBAM Omnibus proposals, published on 26 February 2025, mark a significant step in the evolution of the Carbon Border Adjustment Mechanism (CBAM)—with important implications for importers of carbon-intensive goods.
Please note that these measures are part of a legislative proposal and have not yet been formally adopted. Final details may change as the proposal moves through the EU legislative process.
A Smarter, Fairer CBAM Framework
CBAM is the EU’s tool for placing a fair carbon price on imports such as steel, aluminum, cement, fertilizers, electricity and hydrogen. The new Omnibus package aims to simplify compliance, especially for small and medium-sized importers, as CBAM enters its definitive phase in 2026.
Key Changes You Should Know
- De Minimis Exemption
Importers of less than 50 tonnes per year of CBAM goods will be exempt from most obligations. This relieves around 90% of importers from reporting duties, while still covering 99% of total emissions. - Simplified Procedures
The proposals streamline CBAM authorisation, emissions reporting and liability management—reducing paperwork and improving clarity. - Stronger Enforcement
Anti-abuse measures target tactics like shipment splitting. Deliberate non-compliance may now result in penalties up to five times the value of unpaid CBAM certificates. - Improved Reporting Flexibility
Advance payments for CBAM certificates will drop from 80% to 50% of expected emissions, and deadlines for annual declarations will be extended.
What Should Businesses Do?
- Assess your exposure: If your CBAM imports are below 50 tonnes, expect major simplifications.
- Prepare for new workflows: Larger importers should review authorisation and reporting processes.
- Stay informed: CBAM’s scope may expand in future legislative rounds—early preparation is key.
At Veninga Customs, we combine legal insight with operational pragmatism. Whether you’re navigating CBAM, EUDR or broader customs strategy, we’re here to help you stay compliant, reduce risk and unlock opportunity.