The European Commission has confirmed the proposed changes to the Carbon Border Adjustment Mechanism (CBAM), affirmed the proposed date for the requirement to purchase certificates, and set the threshold for companies that import less than 50 tons of products in CBAM list per year.

CBAM will still come into effect in January 2026, but the requirement to purchase certificates will be postponed, and the payment process will also be simplified. 

According to the proposal, importers will be able to start purchasing CBAM certificates from February 2027 (instead of from January 1, 2026) to cover the emissions in their imported products in 2026.

 The main reason for raising the duty-free threshold is to reduce the impact of CBAM on small importers, simplify the carbon tax at the same time, and maintain its environmental effectiveness.