Based on the experience acquired and data collected during the transitional period on the distribution of importers of goods listed in Annex I of Regulation (EU) 2023/956 into the Union, only a small proportion of those importers account for the vast majority of emissions embedded in imported goods. The derogation applied to the importation of goods of negligible value, namely those not exceeding a total of EUR 150 per consignment, referred to in Article 23 of Council Regulation (EC) No 1186/2009 appears insufficient to ensure that the CBAM applies to importers in proportion to the impact of those importers on the emissions covered by Regulation (EU) 2023/956. For importers of small quantities of goods, compliance with reporting and financial obligations laid down in Regulation (EU) 2023/956 could be unduly burdensome. A new derogation should therefore be introduced to exempt from obligations under Regulation (EU) 2023/956 importers of small quantities in terms of mass of goods listed in Annex I of that Regulation, while preserving the environmental objective of the CBAM and its capacity to achieve the envisaged climate objective.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
