Do CBAM goods with very small quantities fall within the scope of the CBAM Regulation?
Small quantities of imported goods falling in the scope of the CBAM may be automatically treated as exempt from the CBAM Regulation provided that the de minimis exemption applies. In such case, there is no reporting obligation.
The de minimis exemption applies to consignments in which the total intrinsic value of the CBAM goods does not exceed EUR 150. Therefore, the overall value of the total CBAM goods in one consignment has to be considered, and if that value is above EUR 150, then the de minimis exemption does not apply. To illustrate, consider the following two cases:
Case 1: In my consignment, I have X non-CBAM goods, each of a nominal value of Y EUR. They are not relevant for the application of the de minimis exemption. I also have one transport container of Portland cement identified by its CN code (2523 21 00) for which the value does not exceed 150. The de minimis exemption applies.
Case 2: In my consignment, I have X non-CBAM goods, each of a nominal value of Y EUR. They are not relevant for the application of the de minimis exemption. I also carry one tonne of white Portland cement (CN code 2523 21 00) and one tonne of other Portland cement (CN code 2523 29 00). The value of each CBAM good is EUR 120. The total value of the CBAM goods in my consignment is above EUR 150 and therefore the de minimis exemption does not apply.
Source: EC’s Questions and Answers on CBAM