Importing small volumes from 
China to the 
EU in 2026: do I pay the carbon border tax (CBAM)? in detail
Answer
For most small goods, no. The EU Carbon Border Adjustment Mechanism (CBAM) definitive regime applies from January 1, 2026 and covers only certain carbon-intensive goods (iron and steel, aluminium, cement, fertilisers, electricity, hydrogen; Annex I decides). Clothing, toys and homeware are not covered. Even for those goods, only importers bringing in more than 50 tonnes must apply to become an authorised CBAM declarant and buy CBAM certificates.
- Applies to
- Chinese sellers and EU importers bringing goods into the EU.
Dear friend,
Welcome! This letter sets out what you need to know, plainly and in order.
Key rules
| Item | Detail | Source |
|---|---|---|
| Definitive regime starts | January 1, 2026 | |
| Threshold | Importers of more than 50 tonnes of CBAM goods (single mass-based threshold) must apply for authorised CBAM declarant status | Same |
| Certificates | Authorised declarants buy CBAM certificates from the competent authority in their EU country | Same |
| Goods | Iron and steel, aluminium, cement, fertilisers, electricity, hydrogen (Annex I codes decide) | Annex I; amending Regulation (EU) 2025/2083 |
What you can do yourself
- Check whether your commodity code is in CBAM Annex I. Everyday consumer goods usually are not.
- If you sell steel or aluminium products (screws, aluminium profiles), estimate your EU buyer's total CBAM imports per year; above 50 tonnes they will need emissions data.
- If an EU buyer asks you for "emissions data", they are working on CBAM; ask what format they need.
When to use a licensed professional
- If your goods sit on the edge of Annex I, talk to an EU customs or CBAM compliance adviser.
- If you need to supply factory emissions data, use an accredited verifier.
Check before you pay, and warning signs
- "All exports to the EU pay carbon tax" is wrong.
- Selling you carbon verification without looking at your commodity codes is a warning sign.
Unknowns
- Whether the 50 tonnes is counted per importer per year, whether exceeding it applies to the whole year, and whether electricity and hydrogen are excluded: seen only in summaries, not checked in the Regulation text.
- The full Annex I code list: not read this time; requested.
Sources for this letter
Wishing you good business,
The mouwise team
Checked 2026-10-26
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