The European Union has published Regulation (EU) 2025/2083, amending the Carbon Border Adjustment Mechanism (CBAM) Regulation (EU) 2023/956. These amendments follow extensive data collection and stakeholder feedback during the transitional period.
Adopted on 8 October 2025 and published on 20 October 2025, the regulation introduces substantial simplifications, aimed at reducing administrative burden without compromising environmental integrity.
Key changes include:
- A new exemption threshold, establishing a 50-tonne threshold per importer annually for certain goods.
- Declaration deadlines extended from 31 May to 30 September
- Simplified default emission values based on highest-emitting exporting countries
- System boundaries aligned with EU Emissions Trading Scheme for certain aluminium and steel products
- Commission-published default carbon prices for third countries with carbon pricing systems
- Clarified obligations for indirect customs representatives
The amending regulation demonstrates the EU’s responsiveness to implementation challenges, whilst preserving the CBAM’s environmental objectives.
For guidance on understanding and implementing these regulations and changes to CBAM, please contact our team at Decerna on 01670 613270 or info@decerna.co.uk.