What is considered a ‘consignment’?
A single 'consignment' means products that are either:
(a) sent simultaneously from one exporter to one consignee; or
(b) covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such document, by a single invoice.
Goods dispatched by the same consignor to the same consignee that were ordered and shipped separately, even if arriving on the same day but as separate parcels to the postal operator or the express carrier at the destination, should be considered as separate consignments. In the same vein, goods covered by the one order placed by the same person, but dispatched separately, should be considered as separate consignments. Such definition, however, should apply without prejudice to the provisions governing customs controls (Article 46 UCC). Customs authorities may carry out any control they deem necessary to ensure compliance with the customs rules.
It should be remembered, however, that according to Art. 27 of the CBAM Regulation, the Commission shall take action to address practices of circumvention, which includes the artificial splitting of shipments into consignments the value of which does not exceed the de minimis threshold of 150€ (see Art. 27(2b) CBAM Regulation).
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_956