Small quantities of imported goods may fall under the scope of the CBAM Regulation; however, certain exemptions may apply. Specifically, the de minimis exemption exempts consignments where the total intrinsic value of CBAM goods does not exceed EUR 150. If this threshold is met, there is no reporting obligation under the CBAM Regulation.
To determine whether the de minimis exemption applies:
- Consider the total value of all CBAM goods in the consignment.
- If the total value of CBAM goods is EUR 150 or less, the de minimis exemption applies, and there is no reporting obligation.
- If the total value of CBAM goods exceeds EUR 150, the de minimis exemption does not apply, and reporting obligations under the CBAM Regulation must be fulfilled.
Dubrink’s CBAM compliance software streamlines the assessment process for determining exemption eligibility, ensuring accurate identification of consignments subject to reporting obligations.