The establishment of the single mass-based threshold that reflects the average emissions intensity of the quantity of the imported goods pursues the objective of ensuring that at least 99 % of emissions embedded in imported goods remain within the scope of the CBAM and that therefore the de minimis exemption applies to no more than 1 % of emissions embedded in imported goods. The de minimis exemption would represent a robust and targeted approach as it accurately reflects the environmental nature and the climate objective of the CBAM while substantially reducing the CBAM-related administrative burden for importers, the vast majority of whom will be exempted from the obligations under Regulation (EU) 2023/956. At the same time, the CBAM continues to apply to at least 99 % of emissions embedded in the imported goods. Such a single mass-based threshold also eliminates the risk of circumvention through an artificial splitting of consignments by a single importer.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
