Why hydrogen is not “just another tonne”
Annex VII sets the single mass-based threshold at 50 tonnes[3]. The Commission’s definitive-regime page says the same thing in plainer words: more than 50 tonnes of CBAM goods means you apply for authorised declarant status[1]. Article 2a(4) then takes electricity and hydrogen out of that article entirely[3].
So 40 tonnes of steel and a cylinder of hydrogen is not “40 tonnes, you’re fine.” The steel may still be under the exemption. The hydrogen is not. And if you are not established in the EU, your indirect customs representative needs the status even for the steel[3].
What this costs you
The threshold checker does not price certificates. It tells you whether the filing exists. If it does, the money is on the certificate cost calculator, using a published price from the tracker. If you cross 50 tonnes in, say, June, the obligations cover the imports from January as well[3].
The application itself is the declarant guide. The dates after you are authorised are on the timeline.
Frequently asked questions
Does exactly 50 tonnes need authorisation?
Not on the mass test. The exemption applies when net mass does not exceed 50 tonnes. Going over 50 brings the whole year into scope, including the tonnes imported before you crossed the line.
Do hydrogen and electricity count towards the 50 tonnes?
No. Article 2a does not apply to them. Any hydrogen or electricity import needs authorised declarant status, whatever the mass of your other CBAM goods.
What if our company is outside the EU?
If the importer is not established in a Member State, the indirect customs representative has to be an authorised CBAM declarant even when the 50-tonne exemption would have applied.
Sources
The 50-tonne figure is Annex VII of the consolidated CBAM Regulation, repeated on the Commission’s definitive-regime page. Law last checked 31 October 2026. See our methodology and editorial policy. General information, not legal, tax or customs advice.
- [1] European Commission: CBAM definitive regime (from 1 January 2026): https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-definitive-regime_en (checked 31 Oct 2026)
- [2] European Commission: Price of CBAM certificates (quarterly table): https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/price-cbam-certificates_en (checked 31 Oct 2026)
- [3] Regulation (EU) 2023/956, consolidated 20 October 2025 (CBAM Regulation): https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20/eng (checked 31 Oct 2026)
- [4] Directive 2003/87/EC, consolidated (EU ETS), Article 10a(1a) CBAM factor: https://eur-lex.europa.eu/eli/dir/2003/87 (checked 31 Oct 2026)
- [5] Commission Implementing Regulation (EU) 2025/2548 (certificate price method): https://eur-lex.europa.eu/legal-content/EN/TXT/HTML/?uri=CELEX%3A32025R2548 (checked 31 Oct 2026)
- [6] Commission Implementing Regulation (EU) 2025/2620 (free-allocation adjustment): https://eur-lex.europa.eu/eli/reg_impl/2025/2620/oj/eng (checked 31 Oct 2026)
- [7] European Commission Guidance No. 4 on the free-allocation adjustment (CBAM factor table, including 2034 at 0%): https://taxation-customs.ec.europa.eu/document/download/3aa2c730-4f1b-4524-8f71-d9cfe4880ac7_en?filename=Guidance+No.+4+-+CBAM+calculation+of+the+free+allocation+adjustment+to+the+number+of+CBAM+certificates+to+be+surrendered.pdf (checked 31 Oct 2026)