CBAM guide

Who must comply with CBAM? The 50 t per year threshold

You must comply with CBAM if you import more than 50 t of CBAM goods into the EU in a calendar year, counted together across all goods (iron and steel, aluminium, cement, fertilisers), while hydrogen and electricity have no threshold at all.

50 t is roughly two containers of goods. The threshold is set in Article 2a and Annex VII of Regulation (EU) 2023/956.

How the 50 t are counted

  • The net mass of the goods listed in Annex I of the CBAM Regulation counts, for all CN codes together.
  • It is counted per importer and per calendar year, no matter how many customs brokers you use.
  • If you pass 50 t during the year, CBAM obligations apply to all imports of that year, not only to the part above the threshold.
  • Hydrogen and electricity have no threshold: any import means CBAM obligations.
  • The European Commission reviews the threshold every year and may change it by delegated act.

Examples

Imports in one yearTotalResult
30 t steel pipes + 15 t aluminium profiles + 10 t cement55 tAbove the threshold: CBAM obligations for all 55 t
20 t steel pipes + 25 t aluminium profiles45 tBelow the threshold, if you import no more CBAM goods until 31 Dec
Any quantity of hydrogenno thresholdCBAM obligations

What follows if you are above the threshold

You need the status of authorised CBAM declarant, requested in the CBAM Registry from the competent authority of your EU country (in Romania, the Ministry of Finance). Then you submit the annual declaration and surrender certificates, for the first time by 30 Sep 2027 for 2026 imports. Below 50 t a year you need no authorisation, declaration or certificates.

You can check your total quickly with the 50 t check on the home page.

Frequently asked questions

What happens if I pass 50 t in November?

From then on you have CBAM obligations for all CBAM imports of the whole year. If you know you are close to the threshold, apply for authorised declarant status early.

Do products outside Annex I count towards the threshold?

No. Only goods with the CN codes listed in Annex I of the CBAM Regulation count.

Does it matter if I use several customs brokers?

No. The threshold is counted per importer, so all your imports add up, whoever files the customs declaration.

Official source

What we do and what we don't

We calculate the CBAM cost per supplier, help you find suppliers who already have verified data, and prepare the paperwork: the authorised declarant dossier, the annual declaration, the certificate budget and the audit file. We do not verify emissions, we are not an indirect customs representative and we do not give legal advice. Customs declarations stay with your customs broker. You remain legally responsible as the declarant.

General information, not legal or tax advice. The calculations are estimates based on the official European Commission files; your result depends on the CN code, country, supplier and import quarter.

Find out the CBAM cost of your goods

The calculator is free, with no account and no email. For the declaration and certificates, contact us.