+Article 2a De minimisexemption
---+Article 2a 1.
---+Article 2a 2.
---+Article 2a 3.
---+Article 2a 4.

Article 2a De minimisexemption

1. Overview

,
Article 2a 1.
An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.
Article 2a 2.
Where, within the relevant calendar year, an importer, including any importer with the status of an authorised CBAM declarant, exceeds the single mass-based threshold, the importer or the authorised CBAM declarant shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year.
Article 2a 3.
By 30 April of each calendar year, the Commission shall assess, on the basis of the import data for the preceding 12 calendar months, whether the single mass-based threshold ensures that paragraph 1 of this Article applies to no more than 1 % of the emissions embedded in the imported goods and processed products. The Commission shall adopt delegated acts in accordance with Article 28 to amend the single mass-based threshold by using the methodology set out in point 2 of Annex VII, where the value of the resulting threshold deviates from the applicable threshold by more than 15 tonnes. The amended single mass-based threshold shall apply from 1 January of the following calendar year.
Article 2a 4.
This Article shall not apply to imports of electricity or hydrogen.

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

Requirements

3. Related Standards

Standards
  • Builddate: 20.10.2025 00:00:00 -Doknr: CELEX:32023R0956
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