6.The de minimis threshold: 50 tonnes per importer

An importer is exempt if its total CBAM imports in a calendar year are 50 tonnes or less, counting all CN codes and all suppliers together. Once it goes over, all of that year's imports are covered, not only the part above 50 tonnes. The exemption does not apply to electricity or hydrogen.

What this means for you: you cannot tell from your own shipments whether a buyer is exempt. Prepare your data for every EU customer.

Sources: REG Art 2a(1)-(4), 5(1b), Annex VII point 1.