The  communication  made by EU Commission “A simpler and  faster Europe: Portfolio Communication on implementation  and simplification”provides some simplifications on the CBAM obligations management. About this topic, the mentioned communication wrote that the CBAM should be simplified and eased for the SME ans small importers. Indeed, it is written: “ Omnibus package on sustainability. This proposal will cover a far-reaching simplification in the fields of sustainable finance reporting, sustainability due diligence and taxonomy. It will ensure better alignment of the requirements with the needs of investors, proportionate timelines, financial metrics that do not discourage investments in smaller companies in transition, and obligations proportionate to the scale of activities of different…