CBAM 50-tonne threshold and the 2027 timeline

Updated 2026-11-10 · Data: default values v2 (6 Aug 2026) · benchmarks (6 Feb 2026) · certificate prices to Q3 2026

The 50-tonne threshold looks at an EU importer's total CBAM goods in a year – not at how much one factory sells.

Key points

Importers with no more than 50 t of CBAM goods per year are exempt (Regulation (EU) 2025/2083).
Importers above 50 t must apply for authorised CBAM declarant status.
2026 imports: certificates bought from February 2027; declaration and surrender by 30 September 2027.
For suppliers: large customers are almost certainly in scope; small ones may be exempt.

1. How the threshold works

The simplification Regulation (EU) 2025/2083, published in October 2025, introduced a single mass-based threshold: companies importing less than 50 tonnes of CBAM goods a year are exempt from CBAM obligations. The Commission expects this to exempt about 182,000 importers, mostly SMEs and individuals, while still covering over 99% of in-scope emissions.

Per importer: all CBAM goods from all suppliers and codes added together.
Per calendar year.
Above 50 t: the Commission's definitive-regime page says importers (or their indirect customs representatives) above the threshold must apply for authorised CBAM declarant status.

Example: a German distributor buying 30 t of bolts from you and 25 t of steel brackets elsewhere has 55 t – above the threshold.

2. What it means for suppliers

Large distributors and buyers are far above 50 t and are likely to ask for emissions data, or negotiate on the default-value cost.
Small or sample customers may be exempt, but only their annual total decides – ask them.
Either way, data in a format the declarant can use directly saves a scramble later.

3. Timeline

When	What	Source
1 Jan 2026	Definitive regime starts; importers incur certificate obligations for 2026 imports	Commission definitive-regime page
First week after each 2026 quarter	Quarterly certificate price published (Q1 €75.36, Q2 €75.28, Q3 €82.32)	Commission price page
4 Jan 2027	Q4 2026 price published	Commission price page
From Feb 2027	Certificates bought on the common central platform; weekly prices from 2027	Commission price page
By 30 Sep 2027	2026 annual CBAM declaration and surrender	Irish EPA; Commission definitive-regime page
From 2028	Default mark-up 30%, CBAM factor 0.900	Guidance No. 3 and No. 4

4. What to do now

List your EU CN codes and each customer's annual tonnage.
Run the default-value cost per tonne in the calculator.
Ask your steel suppliers for verified emissions data, and book verification early.