Glossary
De minimis (CBAM 50 tonnes)
The 50-tonne annual threshold below which CBAM does not apply, counted across steel, aluminium, fertilisers and cement.
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.