CBAM de minimis: the importer may be exempt below the threshold
The importer's cumulative annual net mass of CBAM goods does not exceed the 50-tonne de-minimis threshold — the importer may be exempt from CBAM obligations (electricity and hydrogen are never exempt).
Solo guía educativa — este módulo no forma parte de la oferta pública actual.
Qué exige la comprobación
Una advertencia — no bloquea la validación determinista, pero queda registrada para revisión.
La explicación de esta regla se muestra en inglés — el mensaje y la cita proceden sin cambios del paquete de reglas versionado.
Por qué se informa de esto
This is not a defect in your data, and nothing here needs correcting. The deterministic CBAM validator raises it when the importer’s cumulative annual net mass of CBAM goods stays at or below the de-minimis threshold carried by the versioned profile — the condition under which the cited act exempts an importer from CBAM obligations.
It is recorded rather than passed in silence because the threshold is cumulative: it counts every CBAM good that importer brings in across the whole calendar year. A figure that sits under the threshold now can cross it later in the same year, and the exemption then stops applying.
Cómo se corrige
Do not change the number to move it into any range. Check instead that the mass is complete — cumulative for the calendar year, across every CBAM good and every consignment for this importer, expressed as net mass.
Electricity and hydrogen are never exempt under this threshold, whatever the mass. If the importer brings in either, the exemption does not cover them.