政策法规现行有效欧盟(统一法规)清关税务

CBAM De Minimis Threshold Assessment

效力	发布日期	生效日期	发文机构
现行有效	2026-09-30	2026-09-30	European Commission - Taxation and Customs Union

发布09-30

生效09-30

摘要总结AI 辅助解读

欧盟委员会发布CBAM（碳边境调节机制）豁免门槛评估报告。依据法规第2a(3)条，委员会需评估50吨单一质量阈值是否使不超过1%的隐含排放被豁免。针对2025年4月1日至2026年3月31日期间，数据显示该阈值仅豁免0.87%的隐含排放，低于1%上限。因此，现行50吨豁免门槛维持不变，无需通过授权法案调整阈值。此结论直接影响进口商对小额货物免申报义务的判定标准。

Under Article 2a(3) of the CBAM Regulation, the Commission shall assess whether the single mass-based threshold (currently 50 tonnes) applies to no more than 1% of the emissions embedded in the imported goods and processed products. In addition, the Commission shall adopt delegated acts in accordance with Article 28 of the CBAM Regulation to amend the single mass-based threshold by using the methodology set out in point 2 of Annex VII of the CBAM Regulation, where the value of the resulting threshold deviates from the applicable threshold by more than 15 tonnes. For the period 1 April 2025 to 31 March 2026, the assessment indicates that the 50-tonne single mass-based threshold would exempt 0.87% of embedded emissions, remaining below the 1% limit.

Publication date

30 September 2026

Author

[Directorate-General for Taxation and Customs Union](https://commission.europa.eu/about/departments-and-executive-agencies/taxation-and-customs-union_en)