24-hour hotline : 23 922 922
e-mail address : enquiry@tid.gov.hk
Ref. : S/F (C) to EIC 230/2/11
21 October 2025
Dear Sirs,
Further to the Commercial Information Circular No. 646/2023 of 18 September 2023, the European Parliament and the Council of the EU adopted Regulation (EU) 2025/2083 to amend Regulation (EU) 2023/956 as regards simplifying and strengthening the Carbon Border Adjustment Mechanism (CBAM). Regulation (EU) 2025/2083 was published on 17 October 2025 and can be accessed through the following link: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L_202502083.
2.In gist, the amended Regulation simplified and clarified the compliance procedures of the CBAM. In particular, it replaced the current exemption for goods of negligible value (EUR 150 per consignment) with a new de minimis mass threshold (the “single mass-based threshold”) whereby importers that import less than 50 tonnes of goods covered by CBAM per year are exempted from CBAM obligations. The European Commission will review on a yearly basis the single mass-based threshold. To avoid potential import disruptions, importers and indirect customs representatives that have submitted an application for authorised CBAM declarant status before 31 March 2026 are allowed to import the goods in 2026 even after exceeding the single mass-based threshold pending the decision on the application.
3.Furthermore, the amended Regulation set the deadline for annual CBAM declarations and surrender of CBAM certificates on 30 September. Following the end of the transitional period on 31 December 2025, authorised CBAM declarants should submit their first annual CBAM declaration for 2026 and surrender the corresponding CBAM certificates via the CBAM registry by 30 September 2027. This Implementing Regulation entered into force on 20 October 2025. For further details on the amendments, please refer to Regulation (EU) 2025/2083.
4.For enquiries concerning the content of this circular, please contact the undersigned at 2398 5684.
Yours faithfully,
(Miss Jenny MOK)
for Director-General of Trade and Industry
* The EU comprises 27 member countries, namely, Austria, Belgium, Bulgaria, Croatia, Cyprus, the Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, the Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
| Note 1: | While every effort is made to ensure the accuracy of the above information, the Department cannot guarantee this to be so and will not be held liable for any reliance placed on the same. |
| Note 2: | "Regulatory Alert - EU" of the Hong Kong Trade Development Council provides up-to-date information on the latest developments in EU trade policy and trade regulations. It is available at: https://research.hktdc.com/en/regulatory-alerts/eu. |