On 26 February 2025, the European Commission proposed a series of simplifications to the Carbon Border Adjustment Mechanism (CBAM) as part of its Omnibus I package. A provisional political agreement has now been reached between the European Parliament and the Council, paving the way for implementation. The aim: reduce administrative burden for companies while preserving the integrity and climate impact of CBAM.
✅ Key simplifications
The proposed changes are particularly relevant for small and occasional importers, and aim to improve compliance efficiency:
- Exemption for small importers: Companies importing less than 50 tonnes of CBAM goods per year will be fully exempt from CBAM obligations. This affects an estimated 90% of importers, while still covering 99% of total emissions under CBAM.
- Simplified emissions monitoring: Standard values can be used more easily, often without the need for third-party verification.
- No separate data on CO₂ costs: Importers are no longer required to collect detailed information on carbon prices paid in third countries.
- Reduced certificate purchase requirement: The obligation to purchase CBAM certificates quarterly is reduced from 80% to 50%.
- Option to appoint an advisor: Companies may now authorise a representative to submit CBAM declarations on their behalf.
- Additional simplifications: Improvements in the authorisation process, data collection, emissions calculation, financial liability, and refund claims for carbon costs.
What does this mean for Dutch importers?
The Dutch Emissions Authority (NEa) is currently assessing the implications of these changes for Dutch businesses. Until the legislative process is complete and the new rules are formally adopted, the current CBAM obligations remain in effect.
What’s next?
Once formally adopted by the European Parliament and Council, the simplification package will enter into force 20 days after its publication in the EU’s Official Journal.
These changes are an important first step in the broader review of CBAM planned for later this year, which will consider extending CBAM to downstream products and introducing anti-circumvention measures.
CBAM remains in its transitional phase until 1 January 2026 – now is the time to prepare your processes.
