Recital 3

(3) A new threshold based on cumulative net mass of the imported goods in a given calendar year per importer (the ‘single mass-based threshold’) should be introduced in Regulation (EU) 2023/956, and initially be set at a level of 50 tonnes. A single mass-based threshold should apply cumulatively to all goods in the sectors of iron and steel, aluminium, fertilisers and cement. Where the net mass of all goods imported by an importer in a given calendar year does not cumulatively exceed the single mass-based threshold, such an importer, including any importer with the status of an authorised CBAM declarant, should be exempted in a given calendar year from the obligations under Regulation (EU) 2023/956 (the ‘de minimis exemption’). Where, within a relevant calendar year, an importer exceeds the single mass-based threshold, that importer should be subject to obligations under Regulation (EU) 2023/956 in respect of all emissions embedded in all goods imported during that relevant calendar year, including, in particular, the obligation to obtain the status of authorised CBAM declarant, the obligation to submit a CBAM declaration in respect of all emissions embedded in all goods imported in that relevant calendar year and the obligation to purchase and surrender CBAM certificates in respect of all those emissions.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.