23 October 2025
EU Publishes Long-Awaited Amending Regulation to Simplify CBAM
The European Union has published Regulation (EU) 2025/2083, amending the Carbon Border Adjustment Mechanism (CBAM) Regulation (EU) 2023/956. These amendments follow extensive data collection and stakeholder feedback during the transitional period.
Adopted on 8 October 2025 and published on 20 October 2025, the regulation introduces substantial simplifications, aimed at reducing administrative burden without compromising environmental integrity.
Key changes include:
- A new exemption threshold, establishing a 50-tonne threshold per importer annually for certain goods.
- Declaration deadlines extended from 31 May to 30 September
- Simplified default emission values based on highest-emitting exporting countries
- System boundaries aligned with EU Emissions Trading Scheme for certain aluminium and steel products
- Commission-published default carbon prices for third countries with carbon pricing systems
- Clarified obligations for indirect customs representatives
The amending regulation demonstrates the EU’s responsiveness to implementation challenges, whilst preserving the CBAM’s environmental objectives.
CBAM is changing. Is your compliance data keeping up?
Regulation changes do not pause your obligations. UK manufacturers exporting steel, aluminium, cement, fertilisers or hydrogen to the EU still need verified embedded carbon data — and your EU importers need it now. Below280 keeps your CBAM documentation current as the rules evolve.
Global commercial consultancy • Horizon Europe, UKRI & Innovate UK research partner. Specialists in openLCA, and UK openLCA partner for GreenDelta.