Guidance

EU CBAM Proposal Update

12th March 2025

On the 26th February, the EU proposed a set of targeted amendments to the Carbon Border Adjustment Mechanism (CBAM), informed by insights gained during its Transitional Phase. These changes aim to simplify compliance, reduce unnecessary burdens, and align CBAM more effectively with the EU Emissions Trading System (ETS) while ensuring its environmental objectives remain intact. 

Within this guide, Anthesis experts have provided a comprehensive breakdown of the key proposed changes which are likely to affect CBAM, including:

  • A new mass-based threshold
  • The exclusion of emissions from finishing processes for steel and aluminium
  • Default carbon pricing values
  • Stronger penalties for non-compliance
  • The exclusion of ETS-covered precursors from CBAM accounting

Access the guide and gain a deeper understanding of the broader impact they might have on your business.

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