CBAM de minimis threshold: 50 t calculator
The CBAM de minimis threshold is 50 t of net mass per calendar year, counted in total for goods under all of the importer's CN codes (Article 2a(1) and Annex VII, point 1 of Regulation (EU) 2023/956). An importer who does not exceed it is exempt from the obligations under the Regulation. Once it is exceeded, the obligations cover the emissions embedded in all goods imported in that year, not just the excess (Article 2a(2)). Article 2a does not apply to imports of electricity or hydrogen (Article 2a(4)).
The calculator does not tell you whether your goods are covered by CBAM. It only counts the threshold for masses you have classified yourself as Annex I goods. The entries of each sector, from the text of the act, are on the sector pages.
Enter the net mass in tonnes in at least one field. The result appears straight away.
The result covers only the masses you entered. The calculator does not check whether goods are covered by CBAM and does not store any data.
How we count
- One total per importer and calendar year, across all CN codes and all sectors at once (Article 2a(1)).
- A total equal to 50 t is within the exemption, any mass above it is over the threshold ("does not cumulatively exceed").
- Once exceeded, the obligations cover the whole year, not just the excess (Article 2a(2)).
- Electricity and hydrogen are not counted: Article 2a(4) excludes their import from the threshold Article.to be confirmed by an expert
- "Below the threshold" is shown only when you confirm that the masses entered are full annual totals. The mass is counted exactly, to the gram, without rounding along the way.
- An indirect customs representative needs authorised CBAM declarant status regardless of whether the importer is exempt (Article 5(1a) and (2)).
Text of the provisions
In short: Article 2a(1) and Annex VII, point 1 set the threshold, Article 2a(2) the effect of exceeding it, Article 2a(4) the exclusion of electricity and hydrogen, Article 5(1b) the application for status. The full quotes are collapsed below.
An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the "single mass-based threshold"). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year.The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.Where, within the relevant calendar year, an importer ... exceeds the single mass-based threshold, the importer or the authorised CBAM declarant shall be subject to all obligations under this Regulation in respect of all emissions embedded in all goods imported in that calendar year.This Article shall not apply to imports of electricity or hydrogen.Where Article 2a applies, the importer shall submit the application for an authorisation in cases where that importer expects to exceed the single mass-based threshold.Goods shall be imported into the customs territory of the Union only by an authorised CBAM declarant.Frequently asked questions about the CBAM threshold
What is the CBAM de minimis threshold?
50 t of net mass per calendar year per importer, in total for goods under all CN codes (Article 2a(1), Annex VII, point 1). A Commission delegated act may change the value, from 1 January of the following year (Article 2a(3)).
Is the threshold counted separately for each CN code or sector?
No. Article 2a(1) applies the threshold to the total net mass of goods under all CN codes, aggregated per importer and per calendar year. Steel, aluminium, cement and fertilisers are added to one total.
Is exactly 50 t already over the threshold?
No. The exemption applies where the net mass "does not cumulatively exceed" the threshold, so a total equal to 50 t still falls within it. Any mass above it is over the threshold.
What happens once the threshold is exceeded?
The importer is subject to all obligations under the Regulation in respect of the emissions embedded in all goods imported in that calendar year (Article 2a(2)). An importer who expects to exceed the threshold applies for authorised CBAM declarant status (Article 5(1b)).
Does the threshold apply to hydrogen and electricity?
No. Article 2a(4): the threshold Article does not apply to imports of electricity or hydrogen. That is why the calculator has no fields for them.
Informational calculator, not legal or customs advice. The result depends on the masses and the classification of goods provided by the user. The text of Regulation 2023/956 published in the Official Journal of the EU is binding.