In the electricity and hydrogen sectors, key features such as quantity of imports, trade patterns, customs information and emission intensities differ substantially from those in the iron and steel, aluminium, fertilisers and cement sectors. Those differences imply that making electricity and hydrogen imports subject to a single mass-based threshold would require introducing complex adjustments that would not allow for the substantial reduction of administrative costs for importers in those sectors. Imports of electricity or hydrogen should therefore not be included under the de minimis exemption.
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