CBAM anti-circumvention: what counts as dodging, and what does not
The CBAM rules name two ways of dodging the charge: slightly changing goods to move them to a code outside the list, and splitting imports to stay under 50 tonnes. What that means for exporters.
Checked against the EU rules on 6 October 2026.
The CBAM Regulation treats as circumvention a change in trade patterns that has no good reason or economic justification other than avoiding CBAM obligations, in whole or in part (Article 27). Buyers are careful about anything that could look like it, so it helps to know where the line is.
The two examples the regulation gives
- Slightly modifying goods so that they fall under a CN code that is not on the CBAM list, unless the modification changes their essential characteristics.
- Artificially splitting imports, including through non-genuine arrangements, to stay under the 50-tonne yearly threshold that exempts small importers.
The list is open: other practices with the same aim can count too.
What it does not cover
- Real processing that changes what the product is, for a genuine commercial reason.
- Buying from mills with lower emissions, or getting your own figures verified. That is what CBAM is meant to encourage.
- Shipping through another country. The default value depends on where the goods were made, which a transit stop does not change.
The list can grow
The Commission watches trade flows and can extend the list of covered goods by delegated act where it finds circumvention. Its December 2025 proposal to cover many steel and aluminium products from 2028, such as fasteners, is partly a response to this. That is a proposal, not yet law: check your codes with the product checker.
For exporters
- Don't suggest that a buyer split orders between companies to stay under 50 tonnes.
- Describe goods with their real CN code on invoices and packing lists.
- Keep records of why a product is designed the way it is if it sits close to a covered code.
- The lasting way to cut your buyers' cost is a lower, verified figure: see default values or actual emissions.
Sources: Regulation (EU) 2023/956, Article 27, as amended by Regulation (EU) 2025/2083. Not legal advice.
General information for planning, not legal, tax or customs advice. See the disclaimer.