The European Parliament and the Council have approved the Omnibus proposal that makes amendments to the CBAM Regulation.
The changes were published in the Official Journal of the EU on 17 October 2025 and will enter into force on 20 October 2025. There are changes to reporting rules, but the most significant change concerned the definition of reporting obligations.
The previous threshold for reporting imports of CBAM goods was 150 euros per shipment, which has now been changed to 50,000 net kilograms per year per importer.
This change reduced the number of reporting entities in the EU by 90 percent, yet the remaining reporting companies still account for 99 percent of emissions data.
Companies expecting to import more than 50,000 net kilograms of CBAM-covered goods annually must promptly apply for CBAM declarant authorisation, as imports from 1 January 2026 onwards will require such authorisation. CBAM Registry – Finnish Customs
Companies must monitor threshold values, and authorisation must be obtained prior to importation if the threshold is expected to be exceeded. These values are also monitored by the Commission and authorities, and importation will be denied if the threshold is exceeded and no authorisation has been granted. Information on CBAM-covered imports is available on the Customs website under reporting support services.
Companies that have already applied for authorisation but whose imports do not exceed 50,000 kg during 2026 are not subject to reporting obligations for that year.
Companies should note that transitional rules and reporting obligations remain in effect for the current year; the new rules will only apply from 1 January 2026.