After the further postponement and introduction of the 50 tons per year de-minimis threshold, what obligations does a company below that threshold still have?
Do we only need to track the cumulated weight of our relevant goods imported internally and mark with every import in the customs declaration, that we are below the de-minimis threshold? Or is there more to report and proof?
2 answers yet
Anonymous User
Thank you Hannah,
yes this is answering my question. We are now setting up processes to monitor and forecast CBAM relevant imports.
Kind regards,
Tobias
Anonymous User
Hi Tobias,
there is no explicit obligation to record quantities internally below the threshold. However, this obligation arises indirectly, as the exemption only applies in the event of actual non-compliance with the annual threshold, which effectively requires ongoing monitoring.
Does that answer your question?
Kind regards,
Hannah