CBAM Omnibus Explained: Simpler Rules, Same Climate Goals

The European Parliament just gave CBAM a makeover. They've approved what's being called the "Omnibus" package—a set of changes designed to make life easier for small importers while keeping the regulation's climate goals firmly intact.

If you're importing steel, aluminium, cement, fertilisers, electricity, or hydrogen into the EU, these updates will shape how you handle compliance over the next couple of years. Let's break down what's actually changing.

The Omnibus Overhaul: What Actually Changed in CBAM

The Omnibus amendments bring some welcome clarity and simplification for businesses dealing with CBAM. Here's what you need to know:

Good News for SMEs: The 50-Tonne Exemption Explained

Here's some good news if you're a smaller player: importers bringing in fewer than 50 tonnes of CBAM goods per year are now exempt from reporting obligations. This is specifically aimed at lifting the administrative burden off SMEs and occasional traders.

There's a catch though—this exemption doesn't apply to hydrogen or electricity. If you're importing those, you're still in scope regardless of volume.

Authorised Declarant Rules: What You Need to Know Before March 2026

If you expect to cross that 50-tonne threshold, you'll need to apply for authorised declarant status before you hit the limit. The good news? You can keep importing goods into the EU during 2026 as long as you apply before March 31, 2026.

Another helpful change: authorised declarants can now delegate CBAM declarations to third parties who have an EORI registration. This gives you more flexibility in how you manage compliance.

Mark Your Calendar: CBAM's New Reporting Deadlines

Starting with the "Definitive Period" in 2026, here's how the calendar will work:

• Annual CBAM declarations will be due on September 30
• Certificates get cancelled one month later
• CBAM certificates will be priced based on quarterly average EU ETS auction prices (not weekly averages anymore—less volatility!)
• From 2027 onwards, you'll need to purchase certificates quarterly, covering 50% of your imports each time

Simplified Emissions Calculations for Smaller Producers

If you're a downstream aluminium or steel producer with thermal input capacity below 20 MW, you're off the hook for measuring on-site emissions. Instead, you'll allocate emissions from your upstream precursors.

Verification requirements have also been streamlined. Now, only actual emissions data used in a declaration needs verification. If you're using default values, you can apply them without going through the verification process.

How These Changes Impact Your Compliance Strategy

These changes are designed to ease the burden on smaller importers while keeping CBAM's environmental teeth sharp. In fact, 99% of emissions from covered sectors remain in scope—so the climate ambition hasn't been watered down.

But if you're a larger importer, these changes actually highlight how urgent it is to get your systems ready. You need to be prepared for:

• Data collection from suppliers
• Verification processes
• Authorised declarant applications

Here's what you should do right now:

• Check if you qualify for the 50-tonne exemption
• Apply early for authorised declarant status if you're likely to exceed thresholds
• Set up processes to collect verified emissions data from your suppliers
• Prepare for quarterly certificate purchases starting in 2027

What This Means for Your Business

CBAM remains one of the most significant regulatory shifts in global trade. The Omnibus update fine-tunes the system rather than fundamentally changing it. For importers, the message is crystal clear: simplify where you can, but get ready for more structured and verified reporting.

The rules are complex, the timelines are tight, and the costs of getting it wrong are high. But with the right preparation and tools, CBAM compliance doesn't have to be overwhelming.