Under Article 2a(3) of the CBAM Regulation, the Commission shall assess whether the single mass-based threshold (currently 50 tonnes) applies to no more than 1% of the emissions embedded in the imported goods and processed products. In addition, the Commission shall adopt delegated acts in accordance with Article 28 of the CBAM Regulation to amend the single mass-based threshold by using the methodology set out in point 2 of Annex VII of the CBAM Regulation, where the value of the resulting threshold deviates from the applicable threshold by more than 15 tonnes.
For the period 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of embedded emissions, remaining below the 1% limit.
