CBAM 50-tonne threshold exempts 0.87% of embedded emissions
A 30 September 2026 EU assessment finds the 50-tonne CBAM threshold covers 0.87% of embedded emissions, below the 1% limit.
Under Article 2a(3) of the CBAM Regulation, the Commission must check that the single mass-based threshold, currently 50 tonnes, applies to no more than 1% of the emissions embedded in imported goods. Its assessment published on 30 September 2026 covers 1 April 2025 to 31 March 2026 and puts the share at 0.87%.
If the recalculated threshold differed from the current one by more than 15 tonnes, the Commission would have to adopt a delegated act to change it. No amendment has been announced. CBAM applies in its definitive regime from 1 January 2026, so exporters of covered goods to the EU should keep checking whether their shipments fall under the threshold.
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