Import rules with fixed dates
EU CBAM since 1 January 2026: the 50-tonne threshold and what an importer must do above it
EU CBAM has applied in its definitive period since 1 January 2026. Under Regulation (EU) 2025/2083, an importer whose CBAM goods do not exceed 50 tonnes net mass in a calendar year is exempt (electricity and hydrogen excepted); above it, every obligation applies to all goods imported that year.
Last reviewed: November 15, 2026.
What the official texts say
| Point | What the text says | Source |
|---|---|---|
| Definitive period | The transitional period ran from 1 October 2023 until 31 December 2025; the definitive period applies from 1 January 2026 (Article 32). | Regulation (EU) 2023/956 |
| Threshold | 50 tonnes of net mass, for all CN codes together, per importer and per calendar year; an exempt importer declares the exemption in the customs declaration (Article 2a(1), Annex VII). | Regulation (EU) 2025/2083 |
| Above the threshold | All obligations apply to the emissions embedded in all goods imported in that calendar year (Article 2a(2)). | Regulation (EU) 2025/2083 |
| Not covered by the threshold | Imports of electricity or hydrogen (Article 2a(4)). | Regulation (EU) 2025/2083 |
| Authorised CBAM declarant | Apply for the status before importing; an exempt importer applies when it expects to exceed the threshold (Article 5(1) and (1b)). | Regulation (EU) 2025/2083 |
| Importer outside the EU | The indirect customs representative obtains the authorised CBAM declarant status, whether or not the importer is exempted (Article 5(2)). | Regulation (EU) 2025/2083 |
| CBAM certificates | Sold by Member States on a common central platform from 1 February 2027 (Article 20(1)). | Regulation (EU) 2025/2083 |
| First declaration and surrender | By 30 September each year, for the first time in 2027 for the year 2026 (Articles 6(1) and 22(1)). | Regulation (EU) 2025/2083 |
What to ask the Chinese supplier for now
- The CN code and net mass in kilogrammes of every consignment, to track the 50-tonne annual total.
- The installation where the goods were produced, if actual embedded emissions will be declared.
- Emissions data that an accredited verifier can check, where actual emissions are used instead of default values.
Limits of this page
This page summarises official texts for planning; it is not legal or customs advice. ChinaPayCheck is not a law firm, customs broker, bank or escrow service. Check the current text at each source before you rely on it.
Before paying a deposit for goods these rules cover, send the PI and the payment instruction to Free Triage (USD 0).
Work with a China sourcing agent
ChinaPayCheck is a China sourcing agent for overseas buyers, sold as a monthly membership: the ChinaPayCheck workspace app plus sourcing help from our China desk. We find and verify suppliers, check them before you pay, and follow production, quality control and shipping.
Membership: Free USD 0, Starter USD 20 a month, Growth USD 100 a month, Pro USD 200 a month. Cancel any time; a paid plan runs to the end of the period you paid for.