Answer 3 quick questions to check whether your exports are covered by the Carbon Border Adjustment Mechanism, and whether the 50-tonne exemption applies to you.
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CBAM covers iron & steel, aluminium, cement, fertilisers, hydrogen and electricity. Under the 2025 Omnibus simplification, importers bringing 50 tonnes or less of CBAM-covered goods into the EU per calendar year (cumulative, across all covered goods) are exempt β except hydrogen and electricity, which don't benefit from this exemption. Certificate purchases begin 1 February 2027, but reporting and data-collection obligations apply from 2026.