Following the recent simplification measures for the EU Carbon Border Mechanism adopted by the European Parliament on 20 October 2025, FIATA would like to draw the attention of its members to the new developments in CBAM and their implications for the freight forwarding and logistics industry as we approach the final regime, which will enter into force on 1 January 2026.
• What is CBAM and what is included in the recent simplification measures?
• What does it mean for the logistics community?
• What to expect / key dates
What is CBAM and what is included in the recent simplification measures?
The EU's Carbon Border Adjustment Mechanism (CBAM) is designed to ensure that the carbon price for certain imported goods reflects the price paid by domestic producers, helping to prevent carbon leakage. Currently, importers in the transition phase (2023-2025) are required to report the greenhouse gas (GHG) emissions contained in their goods, but the surrender of CBAM certificates is not yet mandatory.
On 20 October 2025, the EU adopted simplification measures as part of the Omnibus I package. Approved by both the European Parliament and the Council, these changes aim to ease the administrative burden, especially for smaller importers. One notable amendment introduces a de minimis threshold: importers with an annual volume of goods covered by the CBAM of less than 50 tonnes are exempt from the CBAM obligations, making it easier for many small businesses while covering over 99% of emissions from covered products.
Under the CBAM, importers must report and offset emissions contained in certain imported goods, such as cement, steel, aluminium, fertilisers, electricity and hydrogen. Recently adopted simplifications include clearer methodologies for calculating emissions, wider use of default values where verified data is not available, and simplified reporting templates.
What does this mean for the logistics community?
While importers remain primarily responsible for complying with the CBAM requirements, this mechanism will have a ripple effect across all logistics and supply chains.
Freight forwarders may increasingly be asked to assist clients in collecting or verifying emissions data, liaising with suppliers outside the EU and ensuring that the relevant documentation accompanies shipments. CBAM compliance can therefore become an integral part of trade documentation processes and supply chain transparency.
To support its members, FIATA provides practical resources, including a repository of CO₂ calculators and an interactive CO₂ calculator, allowing members to research and familiarise themselves with the available tools.
What to expect / key dates
• The final CBAM regime will enter into force on 1 January 2026. From this date, importers of CBAM goods will need to be fully registered, declare embedded emissions, purchase and submit certificates.
• The Simplification Regulation has already been adopted and will enter into force shortly after its publication on 20 October 2025.
• Certificates for imports in 2026 should be purchased starting from 1 February 2027 (under simplified rules) and declarations should be submitted by 30 September of the following calendar year.
• Logistics providers should now consider mapping their supply chains (importers, countries of origin, goods, emissions data), assessing whether goods in transit or being processed are subject to CBAM, engaging with customers on readiness and exploring ways to develop services in line with CBAM.
• Further legislative changes are expected in 2025 to expand the scope (processed products, electricity sector) and the methodology for calculating emissions.
Raising awareness and capacity on emissions reporting will be important as the logistics sector adapts to this new regulatory environment. Freight forwarders who invest early in understanding the CBAM framework can position themselves as key partners for clients navigating carbon-related trade requirements.
FIATA will continue to monitor regulations and work with relevant industry organizations to provide practical resources and solutions
CBAM Sources:
• EU Carbon Mechanismborder regulation
• CBAM guidelines and legislation
• CBAM register and reporting
• CBAM information by sector (cement, aluminum, fertilizers, iron and steel, hydrogen, electricity)