Report on the impact analysis of the CBAM De Minimis Threshold Optimization, ERCST.

The study recommends complementing the current standard. The threshold of 50 tons adequately fulfills its functions and must therefore be maintained. By adding a threshold of one ton at the level of the commercial relationship, the combined model preserves this relief for importers and, at the same time, extends it to the entire value chain, with little impact on the scope of the regulation. On the other hand, the threshold based on the commercial relationship allows a similar result to be achieved.