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Recent developments in the carbon border adjustment mechanism: simplifications and obligations as of 2026 - Despacho de abogados Gómez-Acebo y Pombo
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Recent developments in the carbon border adjustment mechanism: simplifications and obligations as of 2026

icon 29 of October, 2025

Regulation (EU) 2025/2083 simplifies the carbon border adjustment mechanism in order to reduce burdens as of 1 January 2026. This paper explains the obligations imposed by this mechanism on the importers it applies to and the simplification measures introduced, including the de minimis exemption based on mass for small importers, excluding electricity and hydrogen.

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Autor/s

Blanca Lozano – Academic Counsel

Helena Villena – Senior associate

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