EU Parliament adopts CBAM simplification measures under Omnibus package

On 10 September 2025, the European Parliament adopted simplification measures under the Omnibus legislative reform package to ease compliance with the EU’s Carbon Border Adjustment Mechanism (CBAM). Key changes include a de minimis exemption for importers of up to 50 tonnes per year of CBAM-covered goods—relieving 90% of importers while maintaining 99% emissions coverage. Additional reforms streamline authorization for CBAM declarants, clarify emissions verification, adjust financial liability rules, and bolster anti-abuse safeguards. These measures aim to reduce administrative burdens, especially for SMEs, while preserving CBAM’s environmental integrity.

Key takeaway / recommendation

Importers and affected sectors should assess their CBAM exposure and prepare for simplified compliance obligations once the reforms are formally adopted.

Reference / Link to document

• Document - European Union - European Parliament Adopts Carbon Border Adjustment Mechanism (CBAM) Reform with 50-Tonne De Minimis Exemption and Streamlined Compliance for Importers - Tax Research Platform - IBFD