The amendment to the EU Carbon Border Adjustment Mechanism (CBAM) reached a consensus in June 2025 and has recently officially entered the countdown to take effect. The core of this new policy is to simplify the compliance process, adjusting the exemption threshold for small and medium-sized enterprises (SMEs) from 150 euros per shipment to 50 tons of carbon emissions. It is expected to exempt 90% of importers while retaining 99% of the carbon emission supervision scope.

The new policy optimizes a number of key links: the importer authorization process is further simplified, the carbon emission calculation standards are more unified, and the financial responsibilities of declarants are clarified. To prevent circumvention, the EU will jointly formulate an anti-circumvention strategy with member states and strengthen anti-abuse clauses. According to the regulations, the sales of CBAM certificates corresponding to the embedded carbon emissions of imported goods in 2026 will officially start from 2027.

Since its implementation in 2023, this mechanism has become an important part of the EU’s climate policy. This revision balances environmental protection goals and corporate burdens, especially reducing compliance costs for small and medium-sized importers. The China Chamber of Commerce for Import and Export of Machinery and Electronic Products reminds that relevant export enterprises need to sort out carbon emission data in advance, make compliance preparations, and seize the market opportunities brought by the new policy.