CBAM de minimis: the 50-tonne annual threshold
Importers below 50 tonnes per year across steel, aluminium, fertilisers and cement are out of scope. Not electricity or hydrogen.
Published 19/10/2026 · Facts checked on 2026-10-18
Answer box
CBAM has a de-minimis threshold of 50 tonnes per importer per calendar year, counted across steel, aluminium, fertilisers and cement together. Go over 50 tonnes in a year and all of that year’s imports in scope become reportable. The de-minimis does not apply to electricity or hydrogen.
How to check
Use the de-minimis checker — enter your expected tonnes of in-scope goods for the year.
Common misunderstandings
- The threshold is per importer, not per supplier. If you import 30 tonnes from one supplier and 25 from another, you’re over 50 tonnes.
- Steel, aluminium, fertilisers and cement are combined — you can’t stay under by splitting across sectors.
- Electricity and hydrogen have no de-minimis — any import is in scope.
- Going over 50 t means all of that year’s imports are in scope, not just the amount above 50.