Text · Plenary report
On the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
Full title
On the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
Report A-10-2026-0201 · COM(2025)0989 – C100352/2025 – 2025/0419(COD)
- Kind
- Plenary report A-10-2026-0201
- Date
- 9 July 2026
- Committee
- Committee on the Environment, Climate and Food Safety
- Rapporteur
- Mohammed Chahim
- Dossier
- 2025/0419(COD)
More facts (4)
- Voted
- 15 Sept 2026 Passed 464 for, 50 against, 159 abstained
- Formats
- Official page PDF Word
- Subject matter
- ENV
- Reference
- COM(2025)0989 – C100352/2025 – 2025/0419(COD)
In short
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Parliament's amended version of the Commission proposal to amend Regulation (EU) 2023/956 on the Carbon Border Adjustment Mechanism (CBAM) extends its scope to downstream goods and adds anti-circumvention rules. It defines resource shuffling and abusive practices, applies default values to high-risk goods and origins, and requires importers to prove post-consumer scrap claims. It makes online platforms importers for distance sales and authorised CBAM declarants, and sets a single mass-based threshold for their aggregated imports. It allows temporary derogations for outermost regions, simplifies reporting for Least Developed Countries, and provides technical assistance and cooperation with third countries. It deletes the provisions on removing goods from scope in serious circumstances and on carbon credits under Article 6 of the Paris Agreement.
Position. The Committee on the Environment, Climate and Food Safety proposes to amend the Commission proposal by extending the CBAM to downstream goods, adding anti-circumvention rules, defining resource shuffling and abusive practices, and deleting Article 27a on serious and unforeseen circumstances and the carbon credits provision.
Key points
- Extends the CBAM scope gradually to downstream products, starting with simpler value chains or established EU ETS benchmarks.
- Excludes electricity flows from third countries resulting from transmission system operators ensuring network security, balancing services and emergencies.
- Requires Memoranda of Understanding with third countries on electricity market coupling, published and updated annually.
- Empowers the Commission to grant temporary, product-specific derogations for operators in outermost regions more than 3 000 nautical miles from the European continent, subject to a binding transition plan.
- Defines resource shuffling and includes it in abusive practices; applies country-level default values ex ante to goods and origins at high risk.
- Requires importers claiming post-consumer aluminium scrap to provide verification reports and details of scrap quantity and type.
- Makes importers for distance sales, including online platforms, authorised CBAM declarants responsible for aggregated imports and surrendering certificates.
- Sets a single mass-based threshold for importers for distance sales and requires the Commission to assess annually whether it excludes goods representing more than 2% of embedded emissions.
- Requires the Commission to adopt implementing acts on simplified reporting for Least Developed Countries and to provide technical assistance.
- Requires the Commission to report every three years on international cooperation on carbon pricing and to engage on interoperability of carbon pricing and MRV systems.
- Deletes Article 27a on serious and unforeseen circumstances and the urgency procedure for delegated acts, and removes carbon credits under Article 6 of the Paris Agreement.
- Requires the Commission to assess the impact of the CBAM on competitiveness, indirect cost compensation options, and the inclusion of indirect emissions in further sectors.
Who is affected
- Importers of steel and aluminium downstream goods, who face CBAM obligations and must prove scrap claims.
- Online platforms and importers for distance sales, who become authorised CBAM declarants for aggregated imports.
- Operators in outermost regions more than 3 000 nautical miles from the European continent, who may receive temporary derogations.
- Least Developed Countries and developing countries, which receive simplified reporting and technical assistance.
- Third countries with electricity market coupling, which may conclude Memoranda of Understanding with the Commission.
Figures and deadlines
- 3 000 nautical miles: distance from the European continent for outermost regions eligible for temporary derogation.
- 2%: share of embedded emissions above which the mass-based threshold is assessed as undermining effectiveness.
- 30 April: annual deadline for the Commission to assess the mass-based threshold.
- 31 December: deadline for repayment for repurchased CBAM certificates.
- five years: period for which delegated powers are conferred on the Commission.
- two months: period for Parliament or Council to object to a delegated act, extendable by two months.
Legal basis. Article 294(2) and Article 192(1) of the Treaty on the Functioning of the European Union.
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Draft european parliament legislative resolution
–having regard to Article 294(2) and Article 192(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C100352/2025),
–having regard to the opinions of the Committee on International Trade and the Committee on Industry, Research and Energy
–having regard to the report of the Committee on the Environment, Climate and Food Safety (A10-0201/2026),
2.Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;
3.Instructs its President to forward its position to the Council, the Commission and the national parliaments.
| Text proposed by the Commission | Amendment |
|---|---|
| (1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation. | (1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation, based on quantitative and transparent methodologies. |
| 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj). | 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting low and middle-income third countries towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6 . The Union should continue to support those countries through the Union budget, especially LDCs, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7 , which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts. | (3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting developing countries, in particular Lower Middle-Income Countries (LMICs) and Least Developed Countries (LDCs) towards the decarbonisation of their manufacturing industries and, through new partnerships, the Union will work on the development of carbon pricing schemes and other decarbonisation measures. This is part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6. The Union should continue to support those countries through dedicated financial mechanisms within the Union budget, and relevant international climate finance instruments, especially LDCs, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7, which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and multilateral fora, and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts, including through the Temporary Decarbonisation Fund, where appropriate. The Temporary Decarbonisation Fund could provide international climate finance and support Union industries at residual risk of carbon leakage, thereby reaching a balanced and equitable approach. |
| 5 Communication: The European Green Deal, COM/2019/640 final. | 5 Communication: The European Green Deal, COM/2019/640 final. |
| 6 OJ L 282, 19.10.2016, p. 4. | 6 OJ L 282, 19.10.2016, p. 4. |
| 7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final. | 7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final. |
| Text proposed by the Commission | Amendment |
|---|---|
| (8) Electricity flows from third countries resulting from actions that transmission system operators take to ensure the safe and secure operation of their networks, including handling emergencies and unscheduled flows, should not be subject to this Regulation. | (8) Electricity flows from third countries resulting from actions that transmission system operators take to ensure the safe and secure operation of their networks and system security, including handling emergencies, balancing services and unscheduled or unintended exchange flows, should not be subject to this Regulation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, as verified by the Commission. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to relevant market rules and transmission system operator (TSO) institutions in line with Regulation (EU) 2019/943 of the European Parliament and of the Council8 and Commission Regulation (EU) 2015/12229 , and the progress made by the relevant countries on carbon pricing instruments equivalent to the EU ETS insofar as electricity generation is concerned. | (9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis or as verified by the Commission through the European Neighbourhood Policy (ENP), or when the third country has started the phased out approach for its participation, should the agreement provide for such a provision. Where a third country initiates the process of market integration to fully transpose the electricity market acquis, the Commission should be able to assess the possibility of concluding a Memorandum of Understanding with that third country prior to the completion of the full integration of that acquis. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to relevant market rules and transmission system operator (TSO) institutions in line with Regulation (EU) 2019/943 of the European Parliament and of the Council8 and Commission Regulation (EU) 2015/12229 , and the progress made by the relevant countries on carbon pricing instruments equivalent to the EU ETS insofar as electricity generation is concerned. The Commission should make sure that all relevant documents, including agreements, Memoranda of Understanding, roadmaps, commitments and strategies, adopted in relation to the exemption from the application of the CBAM on electricity imports, are publicly available, together with the Commission’s assessments of the fulfilment of the conditions necessary for the conclusion of Memoranda of Understanding and for the granting of the exemption. Moreover, the Commission should publish the full list of Union law that third countries have to comply with in order to benefit from the exemption. |
| 8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI: http://data.europa.eu/eli/reg/2019/943/oj). | 8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI: http://data.europa.eu/eli/reg/2019/943/oj). |
| 9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI: http://data.europa.eu/eli/reg/2015/1222/oj). | 9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI: http://data.europa.eu/eli/reg/2015/1222/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (9a) In already integrated markets with partial alignment to the EU ETS, differences in scope with the CBAM can raise some practical uncertainties. In such cases, a Memorandum of Understanding can also help to clarify the application of the CBAM, ensure consistency, and support administrative cooperation, while contributing to closer coordination of emissions trading systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| (9b) In order to ensure that the declaration of actual emissions for electricity imports under the CBAM reflects market realities, the conditions for using actual values should be further clarified. Where relevant data is available and based on verifiable information, those conditions should, where appropriate, be aligned with the market time unit used in electricity markets, take into account the consumption mix in a manner that reflects actual electricity flows, and, where feasible, consider whether and which technologies are increasing production for export to the Union. |
| Text proposed by the Commission | Amendment |
|---|---|
| (9c) Regulation (EU) 2023/956 should take due account of the special characteristics and constraints of the outermost regions of the Union, as referred to in Article 349 TFEU, linked to their remoteness, insularity, small size, topography and climate. In order to avoid disproportionate administrative and economic burdens, while preserving the integrity and environmental objectives of the CBAM, the Commission should be empowered to grant, on a duly reasoned request from the Member State concerned, a temporary and product-specific temporary derogation of the obligations laid down in that Regulation for operators established in outermost regions located more than 3 000 nautical miles from the European continent, having limited access to Union supply chains and which remain heavily dependent on imports from third countries for the supply of certain products covered by that Regulation. Any temporary derogation should be subject to a prior assessment by the Commission on a case-by-case basis, taking into account criteria such as the distance from the European continent, the specific conditions of supply, market size, logistical constraints, the risk of circumvention and the need to ensure a level playing field. Any temporary derogation should also be conditional upon the submission by the Member State concerned of a binding transition plan setting out a clear pathway towards progressive compliance with the objectives of that Regulation. That plan should establish a phased timetable, verifiable intermediate and product-specific milestones, as well as quantified performance indicators, and should identify the measures and investment commitments necessary to reduce dependence on the imports concerned, including through intra-Union sourcing, local production, low-carbon alternative supply chains or technological upgrading. Any temporary derogation should be strictly limited to what is necessary and proportionate to address the structural constraints of such regions, and should not create a risk of circumvention of the CBAM, including through diversion or re-export. |
| Text proposed by the Commission | Amendment |
|---|---|
| (10a) During the transitional phase of the CBAM implementation, the Commission assessed the potential inclusion of additional sectors and scrap materials. To ensure a proportionate, effective and practicable application of the CBAM, a gradual and phased approach should be pursued, starting with products with simpler value chains or established EU ETS benchmarks, and progressively expanding the scope as technical feasibility, data availability, and monitoring capacity allow. |
| Text proposed by the Commission | Amendment |
|---|---|
| (11a) While the existing enforcement framework under Regulation (EU) 2023/956 addresses a range of avoidance risks, including the misclassification of goods, under-declaration of quantities, failure to submit the CBAM declarations, and the misapplication of de minimis thresholds, additional provisions are needed to effectively address the risks of abusive practices, prevent distortions of competition and ensure a level playing field. |
| Text proposed by the Commission | Amendment |
|---|---|
| (12a) Abusive practices can also occur in case of resource shuffling. Those practices can include, but are not limited to, situations whereby third countries or operators in these countries adapt to the CBAM by dedicating a limited number of installations to exports to the Union internal market, with or without dedicated investments in decarbonisation. Another possible relevant factor in assessing the high risk of abusive practices in the case of resource shuffling is the fact that these exports are not part of a country-wide effort to reduce emissions. |
| Text proposed by the Commission | Amendment |
|---|---|
| (13) The Commission should monitor the impact of the CBAM on the Union internal market with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM and the potential impact on the Union internal market, including through an analysis of customs import declarations and CBAM declarations or on the basis of any relevant source of information, including from Member States through exchanges in the Expert Group on the CBAM or other relevant exchanges. | (13) In order to ensure the effective implementation and enforcement of Regulation (EU) 2023/956, the Commission should monitor the impact of the CBAM on the Union internal market with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM and the potential impact on the Union internal market, including through an analysis of customs import declarations and CBAM declarations or on the basis of any relevant source of information, including from Member States through exchanges in the Expert Group on the CBAM or other relevant exchanges. The identification of such practices should be based on transparent and objective criteria, trends in import volumes, the level and consistency of declared emissions from installations in third countries, economic incentives for operators to engage in abusive practices and the degree of heterogeneity in emission intensities of specific products. |
| Text proposed by the Commission | Amendment |
|---|---|
| (13a) The Commission should regularly assess the impact of the CBAM on the competitiveness of European energy industries and those exposed to international trade. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14) To enable a swift reaction in the case of evidence pointing towards a high risk of abusive practices, the Commission should be empowered to adopt delegated acts to lay down, for the use of actual emissions for a combination of goods and origins, the information to be declared as well as the evidence demonstrating that such abusive practices have not materialised. Where the Commission finds sufficient evidence pointing towards a high risk of abusive practices, the Commission should be required to act by way of delegated acts within three months after the finding. These conditions and evidence should be designed in a proportionate manner and they should not place unnecessary burden on operators and importers. | (14) To effectively address abusive practices, country-level default values should be applied systematically and ex ante to combinations of countries and goods defined as being at high risk of abusive practices, notably resource shuffling. To identify the combinations of goods and countries at high risk of abusive practices, the Commission should evaluate at least the following indicators: a higher heterogeneity of emission intensities, the ability to circumvent measures, the third country’s climate ambition and the risks of voluntary public intervention to re-allocate production. Operators and importers should retain the possibility to use actual values when they fulfil previously defined set of criteria, that confirm that they do not engage in abusive practices. The evidence to be provided should be designed in a proportionate manner and should not place unnecessary burden on operators and importers. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14a) With a view to ensuring that operators in third countries are not subject to the application of default values for longer than necessary where abusive practices have ceased, the continued use of default values should be subject to regular assessment. In particular, the Commission should regularly assess, at least on an annual basis, whether the conditions justifying the application of default values continue to be met, by monitoring the carbon cost exposure applicable in the country to which those default values apply. |
| Text proposed by the Commission | Amendment |
|---|---|
| (18a) The monitoring, verification and reporting obligations provided for in Regulation (EU) 2023/956 should be implemented in a proportionate manner and taking into account the size, resources and administrative capacity of undertakings, in particular small and medium-sized enterprises, while avoiding unnecessary administrative burdens. |
| Text proposed by the Commission | Amendment |
|---|---|
| (19) Emissions from the production of pre-consumer scrap in the Union are subject to a carbon price since, under the EU ETS, emissions are measured at installation level. Since pre-consumer aluminium and pre-consumer steel scrap under Regulation (EU) 2023/956 are assigned zero-emissions, imported goods using pre-consumer aluminium and pre-consumer steel scrap as input material are subject to a lower carbon price compared to goods produced in the Union, thus weakening the effectiveness of the CBAM in addressing the risk of carbon leakage of goods listed in Annex I. | (19) Emissions from the production of pre-consumer aluminium scrap in the Union are subject to a carbon price since, under the EU ETS, emissions are measured at installation level. Since pre-consumer aluminium scrap under Regulation (EU) 2023/956 are assigned zero-emissions, and since a comparable circumvention risk may arise for imported goods using post-consumer aluminium scrap where its declared use artificially lowers embedded emissions or avoids an equivalent carbon price, imported goods using such scrap as input material are subject to a lower carbon price compared to goods produced in the Union, thus weakening the effectiveness of the CBAM in addressing the risk of carbon leakage of goods listed in Annex I. |
| Text proposed by the Commission | Amendment |
|---|---|
| (20) With a view to strengthening the effectiveness of the CBAM to address the risk of carbon leakage of goods, emissions of pre-consumer aluminium scrap and pre-consumer steel scrap should be taken into account for the calculation of embedded emissions of goods. Since pre-consumer scrap is a co-product generated unintentionally in the production process of metal goods and immediately reusable in a production process, it is not considered at risk of carbon leakage in its own right. Therefore, the emissions of pre-consumer aluminium scrap and pre-consumer steel scrap should only be taken into account when used as a precursor for goods listed in Annex I of this Regulation. The Commission should ensure that the monitoring, reporting and verification of emissions embedded in pre-consumer scrap used as input material (precursor) is not circumvented, including by misreporting pre-consumer scrap as post-consumer scrap to lower the determination of embedded emissions. | (20) With a view to strengthening the effectiveness of the CBAM to address the risk of carbon leakage of goods, emissions of pre-consumer aluminium scrap should be taken into account for the calculation of embedded emissions of goods. Concerning pre-consumer steel scrap, emissions should be reported but not be taken into account for the calculation of embedded emissions of goods. For the purpose of Regulation (EU) 2023/956, ‘scrap’ is defined in accordance with Council Regulation (EU) No 333/20111a, and is not considered waste under Directive 2008/98/EC of the European Parliament and of the Council1b. Since pre-consumer scrap is a co-product generated unintentionally in the production process of metal goods and immediately reusable in a production process, it is not considered at risk of carbon leakage in its own right. Therefore, the emissions of pre-consumer aluminium scrap and pre-consumer steel aluminium scrap should only be taken into account when used as a precursor for goods listed in Annex I of this Regulation. The Commission should ensure that the monitoring, reporting and verification of emissions embedded in pre-consumer scrap used as input material (precursor) is not circumvented, including by misreporting pre-consumer scrap as post-consumer scrap to lower the determination of embedded emissions. Where materials are claimed to constitute post-consumer scrap, the importer should be required to provide sufficient, verifiable evidence demonstrating the origin and classification of such materials. |
| 1a Council Regulation (EU) No 333/2011 of 31 March 2011 establishing criteria determining when certain types of scrap metal cease to be waste under Directive 2008/98/EC of the European Parliament and of the Council (OJ L 94, 8.4.2011, p. 2, ELI: http://data.europa.eu/eli/reg/2011/333/oj). | |
| 1b Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3, ELI: http://data.europa.eu/eli/dir/2008/98/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) Cooperation and active engagement with third countries are essential to support the effective implementation of Regulation (EU) 2023/956, promote industrial decarbonisation, and foster the interoperability of carbon pricing systems and monitoring, reporting, and verification (MRV) practices. The Commission should report regularly on progress made and aim at building common principles, improving transparency, and achieving the mutual recognition of comparable systems. Furthermore, cooperation measures should support partner countries, in particular developing countries and Least Developed Countries (LDCs), in complying with CBAM requirements. In designing these measures, the Commission should take into account local capacity constraints. |
| Text proposed by the Commission | Amendment |
|---|---|
| (21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the carbon credits under Article 6 of the Paris Agreement. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (32) For certain goods, such as the clinker content of cement, the nitrogen content of fertilisers or the alloying elements of steel, the material and chemical compositions of the good is an important determining factor of the embedded emissions. To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions for certain goods that are subject to a higher heterogeneity of emission intensities, the Commission should be empowered to adopt implementing acts to identify the material and chemical compositions of a good in the customs declaration. | (32) For certain goods, such as the clinker content of cement, the nitrogen content of fertilisers or the alloying elements of steel, the material and chemical compositions of the good is an important determining factor of the embedded emissions. To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions for certain goods that are subject to a higher heterogeneity of emission intensities, the Commission should be empowered to adopt implementing acts to identify the material and chemical compositions of a good in the customs declaration, rules for laboratory sampling procedures to be carried out by national custom authorities. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36) To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956. | (36) To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956. Furthermore, the Commission should continue to assess other anti-circumvention risks not yet addressed in Regulation (EU) 2023/956, and, where necessary, review and address such risks, in order to ensure a swift and effective response. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36a) The exceptional and unforeseeable circumstances resulting from prolonged military conflict, and their severe impact on the economic and industrial infrastructure of affected regions, should be considered. In light of the evolving nature of that conflict and its potential economic consequences, the Commission should regularly assess whether the conditions for the application of Article 30(7) of Regulation (EU) 2023/956 are fulfilled, and, where appropriate, consider submitting a report accompanied by a legislative proposal providing for provisional measures. In that context, particular attention should be paid to the capacity of operators in affected regions to comply with the CBAM requirements, as well as to the broader objective of supporting economic resilience and decarbonisation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36b) The Commission should continuously monitor the carbon intensity of products falling under newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to Regulation (EU) 2023/956. The Commission, in the context of upcoming reviews, should assess, on an ongoing basis, the possibility of including such new codes within the scope of Annexes I and VIII to that Regulation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (37) To enable a swift reaction in the case of serious and unforeseeable consequences from the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union internal market, the Commission should be empowered to adopt delegated acts to remove a good from the scope of Regulation (EU) 2023/956. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (40a) As the extension of the CBAM to downstream products covers goods intended for final consumers, there is a risk of distortion of competition between economic operators established in the Union importing consumer goods subject to the CBAM and online platforms facilitating distance sales of the same goods from third countries, which would not be subject to equivalent obligations. This unlevel playing field creates a loophole that is liable to undermine both fair competition and the environmental integrity of the mechanism. Since online platforms are thereby already designated as importers for distance sales under the reformed Union Customs Code, whether acting in their own name or through an appointed representative assuming that status, it is appropriate to provide that such importers for distance sales, or their appointed representatives where applicable, equally assume the status of authorised CBAM declarant. They should be responsible, in that capacity, for declaring the totality of aggregated imports of CBAM goods facilitated over the course of a year and for surrendering the corresponding CBAM certificates. In such a case, the importer is therefore the importer for distance sales, and not the final consumer. |
| Text proposed by the Commission | Amendment |
|---|---|
| (45a) Given the current dispersion in the use of indirect cost compensation across Member States, which risks undermining the uniform application of carbon pricing, the Commission should assess the technical and policy options. |
| Text proposed by the Commission | Amendment |
|---|---|
| (47a) The Commission should publish the default values referred to in Regulation (EU) 2023/956 in a timely manner before their application. Those default values should be regularly reviewed and, where appropriate, updated on the basis of the most recent reliable and publicly available data and in accordance with transparent and robust methodologies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of removing goods from the scope of Annex I, where necessary, due to severe harm to the Union internal market caused by serious and unforeseeable circumstances, and until these serious and unforeseeable circumstances have passed. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council should receive all documents at the same time as Member States' experts, and their experts should systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (50a) The implications of Regulation (EU) 2023/956 for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council. | |
| + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 23 June 2026 on the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures (COM(2025)0989). | |
| [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (aa) in paragraph 3a, the following point is added: | |
| '(ba) electricity flows originating from third countries, resulting from actions undertaken by transmission system operators to ensure the secure and stable operation of their networks, including unscheduled or unintended exchange flows, use of balancing services and handling emergencies.'; |
| Text proposed by the Commission | Amendment |
|---|---|
| The Memorandum of Understanding referred to in the first subparagraph shall set the timeline for the application of the exemption foreseen in Article 2(7) and the timeline for the implementation of a carbon pricing instrument equivalent to the EU ETS, insofar as electricity generation is concerned.; | The Memorandum of Understanding referred to in the first subparagraph shall set the timeline for the application of the exemption foreseen in Article 2(7), taking into account the target date for accession and aligning with the Union’s enlargement policy towards the relevant third country, and the timeline for the implementation of a carbon pricing instrument equivalent to the EU ETS, insofar as electricity generation is concerned. Where a third country initiates the process of market integration to fully transpose the electricity market acquis, the Commission may assess the possibility of concluding a Memorandum of Understanding with that third country prior to the completion of the full integration of that acquis; |
| Text proposed by the Commission | Amendment |
|---|---|
| (da) in paragraph 9, the following point is added: | |
| '(ca) the Commission has evidence that the exemption has resulted in the indirect importation into the Union of energy from sources subject to Union restrictive measures.'; |
| Text proposed by the Commission | Amendment |
|---|---|
| (db) the following paragraph is inserted: | |
| '9a. The Commission shall make available on their website and update, as relevant, at least on an annual basis, all agreements, Memoranda of Understanding, roadmaps, commitments, and strategies referred to in paragraphs 7 and 7a, the full list of Union law covered by such documents, and the Commission’s assessments of the progress towards or the fulfilment of the conditions set out in paragraph 7 prior to the signing of the Memoranda of Understanding referred to in paragraph 7a and prior to the listing of the third countries in point 2 of Annex III referred to in paragraph 8.'; |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to amend the lists of third countries or territories listed in point 1 or 2 of Annex III by adding or removing a third country or territory, depending on whether the conditions set out in paragraph 6, 7 or 9 of this Article are fulfilled in respect of that third country or territory, or as a consequence of the incorporation of the CBAM into the EEA Agreement. Where, in the case of adding a third country to the list of third countries or territories listed in point 2 of Annex III, imperative grounds of urgency so require, the procedure provided for in Article 28a shall apply to delegated acts adopted pursuant to this paragraph. | The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to amend the lists of third countries or territories listed in point 1 or 2 of Annex III by adding or removing a third country or territory, depending on whether the conditions set out in paragraph 6, 7 or 9 of this Article are fulfilled in respect of that third country or territory, or as a consequence of the incorporation of the CBAM into the EEA Agreement. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Union may conclude agreements with third countries or territories with a view to taking into account carbon pricing mechanisms in such countries or territories for the purposes of the application of Article 9 as well as the mutual recognition of third-country accreditation bodies for the accreditation of a legal person to be a verifier pursuant to Article 18.; | The Union may conclude agreements with third countries or territories with a view to taking into account carbon pricing mechanisms in such countries or territories for the purposes of the application of Article 9 as well as the mutual recognition of third-country accreditation bodies for the accreditation of a legal person to be a verifier pursuant to Article 18. The Commission shall actively engage with third countries on the interoperability of carbon pricing systems and the alignment of monitoring, reporting and verification (MRV) systems; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ea) the following paragraph is added: | |
| '12a. A Member State may request the Commission to authorise a temporary derogation of the application of this Regulation for goods listed in Annex I imported into such outermost regions referred to in Article 349 TFEU and destined exclusively for local consumption or local processing. | |
| The temporary derogation referred to in the first paragraph (the ‘request’) shall be granted only where the Member State demonstrates, on the basis of verifiable evidence, that: | |
| (a) application of this Regulation would entail disproportionate socio-economic impacts in the outermost region concerned; | |
| (b) no viable alternative supply from within the customs territory of the Union or domestic sources is available in the short term; and | |
| (c) neither the goods nor the products concerned can subsequently be introduced into the customs territory of the Union. | |
| The request shall be accompanied by a binding transition plan setting out a phased timetable for progressively reducing dependence on the imports concerned, with measurable indicators, in line with the environmental objectives of this Regulation. | |
| The Member State shall notify the Commission and the other Member States of the request sufficiently in advance specifying the products, territories, justification, and measures aimed at preserving the integrity of the CBAM and preventing any form of circumvention. | |
| The Commission shall adopt a decision authorising or refusing the request within two months of its submission. Any authorised temporary derogation shall be strictly product-specific and shall be granted for a maximum period of two years. | |
| The Commission shall ensure that all temporary derogations granted under this paragraph remain necessary, proportionate, and consistent with the environmental integrity of the CBAM and the proper functioning of the internal market. | |
| The Member State concerned shall submit to the Commission a regular monitoring report, at least every six months, demonstrating how the temporary derogation remains necessary and does not impair the integrity of the CBAM nor the achievement of its goals. | |
| The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to supplement this Regulation by laying down requirements, procedures and deadlines for the submission of such requests for temporary derogation, including the list of admissible evidence and indicators, to ensure the application of this Regulation. The first of these delegated acts shall be adopted five months prior to the entry into force of Regulation …./…. [this amending Regulation].'; |
| Text proposed by the Commission | Amendment |
|---|---|
| (1a) in Article 2a, the following paragraph is inserted: | |
| '1a. For importers for distance sales, the single mass-based threshold laid down in point A of Annex VII shall apply to the aggregated net mass of all goods covered by Annex I imported during the relevant calendar year, irrespective of the number of individual consignments imported by the final consumers.'; |
| Text proposed by the Commission | Amendment |
|---|---|
| (2a) in Article 2a, the following paragraph is inserted: | |
| '3a. By 30 April of each calendar year, the Commission shall assess, on the basis of import data and embedded emissions data disaggregated by CN code for the preceding 12 calendar months, whether the application of the single mass-based threshold leads to the exclusion of goods representing more than (2%) of the embedded emissions associated with the goods covered under a given CN code. Where such threshold is found to undermine the effectiveness of the mechanism, creates incentives for circumvention or carbon leakage, or distort the level playing field within the internal market, the Commission shall present a report to the Parliament and the Council accompanied by a legislative proposal where appropriate.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (2b) the following Article is inserted: | |
| ‘Article 2b | |
| The Commission shall adopt implementing acts specifying conditions under which simplified reporting obligations are to be applied to LDCs. Those simplified reporting obligations shall aim in particular to facilitate the market participation of small and medium operators in LDCs, while maintaining reliable reporting, upholding climate integrity, and paying particular attention to avoiding circumvention. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).’; |
| Present text | Amendment |
|---|---|
| (2c) in Article 3, point 15 is replaced by the following: | |
| (15) ‘importer’ means either the person lodging a customs declaration for release for free circulation of goods or a bill of discharge in accordance with Article 175(5) of Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or, where the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged; | "(15) ‘importer’ means |
| a) the person lodging a customs declaration for release for free circulation of goods or a bill of discharge in accordance with Article 175(5) of Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or, | |
| b) where the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged, or | |
| c) in the case of distance sales, the importer for distance sales as defined in Article 5(14) of Regulation (EU) …/… [reference to be added after adoption cf. COM(2023) 258 final]; | |
| " ; |
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) in Article 3, the following point is added: | |
| ‘(15a) distance sales’ means distance sales of goods imported from third countries or third territories as defined in Article 14(4), point (2), of Directive 2006/112/EC.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (2e) in Article 3, the following point is added: | |
| '(34a) resource shuffling' means any reorganisation of production, sales or supply chain patterns that redirects existing lower-emission goods to the Union market while shifting higher-emission goods elsewhere, without creating new and verifiable low-carbon capacity and without any net reduction in greenhouse gas emissions at producer level in the country of origin;’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (35) ‘abusive practices’ are practices pursued by an actor for the purpose of gaining a benefit by unduly avoiding, wholly or partially, the CBAM financial liability and thereby undermining the effectiveness of the CBAM to address the risk of carbon leakage in the EU.; | (35) ‘abusive practices’ are practices pursued by an actor for the purpose of gaining a benefit by unduly avoiding, wholly or partially, the CBAM financial liability and thereby undermining the effectiveness of the CBAM to address the risk of carbon leakage in the EU. It includes, but is not limited to, resource shuffling. |
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) in Article 3, the following point is added: | |
| ‘(35a) pre-consumer aluminium scrap’ means an aluminium co-product generated in the production process of metal goods and immediately reusable in a production process, and not discarded or classified as waste under Directive 2008/98/EC.’; |
| Present text | Amendment |
|---|---|
| (3b) in Article 5, paragraph 1 is replaced by the following: | |
| 1. Any importer established in a Member State shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”). | "1. Any importer established in a Member State and any importer for distance sales shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”). |
| " ; |
| Present text | Amendment |
|---|---|
| (3c) in Article 5, paragraph 2 is replaced by the following: | |
| 2. Where an importer is not established in a Member State, the indirect customs representative shall obtain the status of authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a. | "2. Where an importer is not established in a Member State, and is not an importer for distance sales, the indirect customs representative shall obtain the status of authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a. |
| " ; |
| Text proposed by the Commission | Amendment |
|---|---|
| (1a) the following point is added: | |
| '(da) where the good is produced using post-consumer aluminium scrap, copies of verification reports, confirming that on-site inspections have concluded that the material used is post-consumer scrap;' ; |
| Text proposed by the Commission | Amendment |
|---|---|
| (1b) the following point is added: | |
| '(db) where the good contains steel or aluminium scrap, whether from pre- or post-consumer scrap, details of the quantity of scrap contained in the good and whether this consists of pre-consumer scrap, post-consumer scrap, or a mix of both.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) where applicable for the purpose of addressing the risk of misdeclaration resulting from the lack of supply chain traceability, evidence that the goods imported during the preceding calendar year were produced at the declared installation and at the actual time of production referred to in the CBAM declaration; | (e) where applicable for the purpose of addressing the risk of misdeclaration resulting from the lack of supply chain traceability, evidence that the goods imported during the preceding calendar year were produced at the declared installation and at the actual time of production referred to in the CBAM declaration, and where relevant, information on the installation of where "melt and pour" took place; |
| Text proposed by the Commission | Amendment |
|---|---|
| (f) where, in accordance with a delegated act adopted in accordance with paragraph 7, the embedded emissions are determined on the basis of actual emissions for a combination of goods and origins that are subject to a high risk of abusive practices, evidence demonstrating that the high risk of abusive practices has not materialised.; | (f) for a combination of good and origin identified to be at a high risk of abusive practices in the delegated acts adopted in accordance with paragraph 7, evidence demonstrating that no abusive practices have occurred, where CBAM declarants want to determine embedded emissions are determined on the basis of actual emissions; |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt implementing acts concerning the standard format of the CBAM declaration, including detailed information for each installation and country of origin or other third country and type of goods to be reported, which supports the totals referred to in paragraph 2 of this Article, in particular as regards embedded emissions, the carbon price paid, the default carbon price for the purpose of Article 9(4), the procedure for submitting the CBAM declaration via the CBAM registry, including procedures for the review of CBAM declarations in accordance with Article 19, and the arrangements for surrendering the CBAM certificates referred to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular as regards the process and the selection by the authorised CBAM declarant of certificates to be surrendered.; | The Commission is empowered to adopt implementing acts concerning the standard format of the CBAM declaration, including detailed information for each step of the production chain, installation, including the production technology used, and country of origin or other third country and type of goods to be reported, which supports the totals referred to in paragraph 2 of this Article, in particular as regards embedded emissions, the carbon price paid, the default carbon price for the purpose of Article 9(4), the procedure for submitting the CBAM declaration via the CBAM registry, including procedures for the review of CBAM declarations in accordance with Article 19, and the arrangements for surrendering the CBAM certificates referred to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular as regards the process and the selection by the authorised CBAM declarant of certificates to be surrendered.; |
| Text proposed by the Commission | Amendment |
|---|---|
| 6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). | 6a. The Commission is empowered to adopt delegated acts listing the goods or combinations of goods and origins at high risk of abusive practices for which evidence is to be included in the CBAM declaration as laid down in paragraph 2, point (e), as well as the specific type of evidence to be provided. Those delegated acts shall be adopted in accordance with the examination procedure referred to in Article 28(2). |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. | The Commission shall monitor at Union level the impact of the CBAM on the Union internal market with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM using, inter alia, relevant information, including from customs import declarations and CBAM declarations. |
| The Commission shall, for the purpose of identifying combinations of goods and origins at high risk of abusive practices, conduct an objective assessment that considers, at least, the following criteria: | |
| (a) the low-carbon production capacity compared to the volumes exported to the Union and by examining the breakdown of production processes; | |
| (b) progress in greenhouse gas reduction and the level of climate ambition, in particular where the country of origin applies a carbon pricing mechanism covering the relevant sector, and whether relevant climate policy measures are in place; | |
| (c) the compliance with market economy rules, in particular as assessed through recognised indicators such as the OECD Product Market Regulation (PMR) indicator, the existence of EU anti-dumping or anti-subsidy measures in force against the country in the relevant sector pursuant to Regulations (EU) 2016/1036 and (EU) 2016/1037 | |
| (d) a higher heterogeneity of emission intensities. | |
| The Commission shall regularly review the combinations of goods and origins referred to in the second subparagraph. | |
| For the combination of goods and countries of origin defined at high risk of abusive practices default values shall be used to determine embedded emissions. The Commission, taking into account relevant information, including from customs import declarations and CBAM declarations is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down: | |
| (i) the conditions to be fulfilled by the operators for the use of actual emissions for those combinations of good and origin as well as | |
| (ii) the evidence to be provided by the CBAM declarant to demonstrate that these conditions are fulfilled. | |
| If the conditions above are fulfilled, importers may use actual values. Where the evidence provided by the CBAM declarant is insufficient to demonstrate that the conditions above are fulfilled, embedded emissions in goods defined at high risk of abusive practices shall be determined by reference to default values in accordance with the methods set out in point 4.1 of Annex IV. |
| Text proposed by the Commission | Amendment |
|---|---|
| The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.; | The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply, on the basis of transparent and pre-defined criteria. |
| Present text | Amendment |
|---|---|
| (6a) Article 8 is replaced by the following: | |
| Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation. | "Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation. |
| Where on-site verification in a candidate country facing an exceptional and immediate security situation in line with Article 30(7) is not feasible due to safety or access constraints, the Commission shall allow for the application of default values without mark-up. | |
| Moreover, the Commission shall provide technical assistance to competent authorities and operators in those countries, with a view to strengthening domestic emissions monitoring and verification systems and facilitating compliance with the monitoring, reporting and verification requirements of this Regulation. Such assistance may include capacity-building programmes, methodological guidance, digital tools and structured technical cooperation, including through the Technical Assistance and Information Exchange (TAIEX) instrument. | |
| " ; |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). | The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered. Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
| Text proposed by the Commission | Amendment |
|---|---|
| (7a) the following Article is inserted: | |
| ‘Article 9a Trade, cooperation or other agreements concluded by the Union with third countries, unless specifically providing for linking with the EU ETS, shall not directly or indirectly exempt authorised CBAM declarants from obligations under this Regulation, lower the level of obligations applicable to goods covered by this Regulation, or contain provisions that could undermine the effective implementation of the CBAM or give rise to trade remedies in response to its application.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (8a) the following Article is inserted: | |
| ‘Article 10b | |
| 1. The Union shall facilitate the effective implementation of this Regulation by providing technical assistance, when necessary, to developing countries with special interest to LDCs. | |
| 2. The Commission shall develop a comprehensive framework of technical assistance, using existing instruments, aimed at supporting competent authorities in developing countries in relation to: | |
| (a) facilitating compliance with the requirements for the monitoring, reporting and verification (MRV) of embedded emissions in goods covered by this Regulation as well as the alignment of MRV practices globally | |
| (b) the development and implementation of reliable emissions accounting systems consistent with Union methodologies; | |
| (c) the collection, management and transmission of emissions data required for CBAM reporting and the use of digital tools made available under this Regulation; and | |
| (d) the development of regulatory and institutional capacity relevant to carbon pricing or equivalent climate policy instruments, with a view to fostering the interoperability of carbon pricing systems. | |
| 3. Technical assistance may include, inter alia: | |
| (a) capacity-building assistance and training for public authorities and private operators, including through the Technical Assistance and Information Exchange (TAIEX) tool; | |
| (b) the provision of methodological guidance, digital tools and technical documentation necessary for the calculation and reporting of embedded emissions; | |
| (c) structured dialogues, roadmaps, institutional cooperation and exchange of best practices with competent authorities in third countries; | |
| (d) targeted support for the establishment or strengthening of domestic emissions monitoring and verification systems;’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (8b) the following Article is inserted: | |
| ‘Article 10 c | |
| International cooperation on carbon pricing | |
| 1. The Commission shall proactively engage with third countries and international organisations to promote carbon pricing policies, enhance transparency and mutual understanding on the CBAM, and encourage collaborative solutions to technical and policy concerns raised by third countries. | |
| 2. The Commission shall engage constructively with international coalitions and initiatives that seek to advance multilateral action on industrial decarbonisation and carbon pricing. | |
| 3. The Commission shall report every three years to the European Parliament and to the Council.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (8c) Article 11 is amended as follows: | |
| (a) the following paragraph is added: | |
| ‘3a. The EU customs authority (EUCA) shall oversee and support effective coordination between the competent authorities and their customs authorities, ensuring the customs authorities can perform their functions and duties, as referred to in Article 25 of this Regulation.’; |
| Present text | Amendment |
|---|---|
| (8d) Article 12 is replaced by the following: | |
| Commission | "Commission |
| In addition to the other tasks that it exercises under this Regulation, the Commission shall assist the competent authorities in carrying out their functions and duties under this Regulation and shall coordinate their activities by supporting the exchange of, and issuing guidelines on, best practices within the scope of this Regulation, and by promoting an adequate exchange of information and cooperation between competent authorities as well as between competent authorities and the Commission. | In addition to the other tasks that it exercises under this Regulation, the Commission shall assist the competent authorities in carrying out their functions and duties under this Regulation and shall coordinate their activities by supporting the exchange of, and issuing guidelines on, best practices within the scope of this Regulation, and by promoting an adequate exchange of information and cooperation between competent authorities as well as between competent authorities and the Commission. |
| The Commission shall support the consistent implementation and enforcement of this Regulation by facilitating training, technical assistance and capacity-building for competent authorities and customs authorities, including on the use of the CBAM registry, verified information, risk analysis and anti-circumvention measures. That support may be provided through Technical Support Instrument and flagship projects. | |
| " ; |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.; | 2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. Where relevant, the evidence on the installation of “melt and pour” shall be provided by means of a mill certificate. |
| Text proposed by the Commission | Amendment |
|---|---|
| The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20.; | The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20. Repayment for repurchased certificates shall be disbursed to the authorised CBAM declarant by 31 December of the same year at the latest; |
| Text proposed by the Commission | Amendment |
|---|---|
| 7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions of goods listed in Annex I. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).; | 7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions, rules for laboratory sampling procedures to be carried out by national custom authorities, as well as the requirement to use TARIC codes in addition to CN codes, of goods listed in Annex I. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
| Text proposed by the Commission | Amendment |
|---|---|
| (15a) the following Article is inserted: | |
| 'Article 25b | |
| Monitoring and enforcement of the single mass-based threshold for importers for distance sales | |
| 1. The Commission shall monitor the imports of CBAM goods facilitated by importers for distance sales, or their appointed representatives, with a view to detecting patterns indicative of artificial splitting of transactions or other circumvention strategies aimed at falling below the de minimis threshold established in Article 2a. | |
| 2. For the purposes of paragraph 1, competent authorities shall require importers for distance sales, or their appointed representatives, to report to the competent authority of the Member State where they are registered, the aggregate value and volume of CBAM goods facilitated through distance sales transactions, irrespective of whether individual transactions fall below the threshold referred to in Article 2a. | |
| 3. Where the competent authority has reasonable grounds to suspect that an importer for distance sales is artificially splitting transactions or otherwise structuring its operations so as to circumvent the obligations under this Regulation, it shall notify the Commission and the customs authorities of the relevant Member States without delay. | |
| 4. Where circumvention is established, the importer for distance sales, or its appointed representative, shall be deemed to have assumed the status of authorised CBAM declarant with retroactive effect from the beginning of the calendar year in which the circumvention was identified, and shall be liable for the corresponding CBAM certificates for the totality of imports facilitated during that period.’; |
| Present text | Amendment |
|---|---|
| (15b) In Article 27(2), point a is replaced by the following: | |
| slightly modifying the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics; | "slightly modifying, including by slightly processing, the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics; |
| " |
| Text proposed by the Commission | Amendment |
|---|---|
| (16) in Article 27(2), the following point (c) is added: | (16) in Article 27(2), the following points are added: |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) artificially adjusting the supply chains to make the goods benefit from lower default values.; | ‘(c) artificially adjusting the supply chains for the sole purpose of avoiding CBAM obligations and where such adjustment lacks any economic, commercial, operational or sustainability-related justification other than benefiting from lower default values.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (16a) in Article 27, the following paragraph is added: | |
| '6a. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (c), of this Article, are occurring by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to temporarily apply the default values for the third country where most of the production takes place in terms of input material (precursors) contained in the imported goods, or to temporarily apply the default values of the third country where production used to originate from before the artificial adjustment of the supply chain started.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (17) the following Article 27a is inserted: | deleted |
| ‘ | |
| Article 27a | |
| Serious and unforeseen circumstances | |
| The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.; | |
| ’ |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. | 2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.; | 3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) may be revoked at any time by the European Parliament or by the Council.; |
| Text proposed by the Commission | Amendment |
|---|---|
| 7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.; | 7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.; |
| Text proposed by the Commission | Amendment |
|---|---|
| (19) the following Article 28a is inserted: | deleted |
| ‘ | |
| Article 28 | |
| Urgency procedure | |
| 1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure. | |
| 2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.; | |
| ’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (vii) LDCs. | (vii) developing countries with special interest to LDCs, particularly as regards impacts on trade flows, participation in global value chains, employment, fiscal revenues, and compliance challenges, as well as any unintended environmental impacts; and |
| Text proposed by the Commission | Amendment |
|---|---|
| (ii) the scope of this Regulation, including of the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage; | (ii) the scope of this Regulation, including of the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage, and newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to this Regulation; |
| Text proposed by the Commission | Amendment |
|---|---|
| (iia) the progress and outcomes of its engagement with third countries on the interoperability of carbon pricing systems and the alignment of monitoring, reporting and verification (MRV) systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| (iib) the impact of attributing emissions to pre-consumer steel scrap as a precursor on the effectiveness of the CBAM in addressing the risk of carbon leakage, as well as the impact on the availability of scrap and recycling practices in the EU and globally; |
| Text proposed by the Commission | Amendment |
|---|---|
| (iic) the impact of the mass-based threshold for effectively addressing carbon leakage and ensuring a level playing field for CBAM covered sectors, in particular aluminium, and the appropriateness of differentiated mass-based thresholds per sector; |
| Text proposed by the Commission | Amendment |
|---|---|
| (ii d) technical and policy options for the gradual inclusion of indirect emissions into the CBAM in further sectors, including the impact of such an extension on the competitiveness and decarbonisation of energy-intensive sectors in the Union, the availability of reliable and verifiable data, the current dispersion of national indirect cost compensation measures and its implications for the uniform application of Union carbon pricing; |
| Present text | Amendment |
|---|---|
| (20a) in Article 30, paragraph 7 is replaced by the following: | |
| 7. Where an unforeseeable, exceptional and unprovoked event has occurred that is outside the control of one or more third countries subject to the CBAM, and that event has destructive consequences on the economic and industrial infrastructure of such country or countries concerned, the Commission shall assess the situation and submit to the European Parliament and to the Council a report, accompanied, where appropriate, by a legislative proposal, to amend this Regulation by setting out the necessary provisional measures to address those exceptional circumstances. | "7. Where an unforeseeable, exceptional and unprovoked event has occurred that is outside the control of one or more third countries subject to the CBAM, including countries which have candidate status for European Union membership or have concluded an association agreement with the European Union, and that event has destructive consequences on the economic and industrial infrastructure of such country or countries, including, resulting from prolonged military conflict, the Commission shall assess the situation and submit to the European Parliament and to the Council a report, accompanied, where appropriate, by a legislative proposal, to amend this Regulation by setting out the necessary provisional measures to address those exceptional circumstances. |
| " ; |
| Text proposed by the Commission | Amendment |
|---|---|
| (20b) in Article 30, the following paragraph is added: | |
| ‘8a. Where unforeseeable, exceptional and unprovoked circumstances occur that cause severe harm to the Union internal market due to serious and unforeseen disturbances related to the prices of goods covered by this Regulation, including where the inclusion of a good in Annex I materially contributes to such disturbances, the Commission shall, as appropriate, after taking into account all relevant evidence and following an objective assessment, take the necessary action, including through legislative proposals as appropriate, to redirect the CBAM revenues generated from those goods to the sectors affected by the severe disturbances in the internal market. Such redirection shall apply for a limited period until the exceptional circumstances have ceased.’; |
| Text proposed by the Commission | |
| CN code | Greenhouse gas |
| Amendment | |
| CN code | Greenhouse gas |
| 2905 11 00 – Methanol | Carbon dioxide |
| 7312 90 00 – Plaited bands, slings and the like, of iron or steel (excl. electrically insulated products) | Carbon dioxide |
| 7314 12 00 – Endless bands of stainless steel wire, for machinery | Carbon dioxide |
| 7314 20 10 – Grill, netting and fencing, welded at the intersection, having a mesh size of >= 100 cm², of ribbed iron or steel wire of a maximum cross-sectional dimension of >= 3 mm | Carbon dioxide |
| 7314 20 90 – Grill, netting and fencing, welded at the intersection, having a mesh size of >= 100 cm², of iron or steel wire, the constituent material of which having a maximum cross-sectional dimension of >= 3 mm (other than of ribbed wire) | Carbon dioxide |
| 7314 42 00 – Grill, netting and fencing, of iron or steel wire, not welded at the intersection, coated with plastics | Carbon dioxide |
| 7314 50 00 – Expanded metal, of iron or steel | Carbon dioxide |
| 7317 0020 – Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | Carbon dioxide |
| 7317 0060 – Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | Carbon dioxide |
| 7317 0080 – Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | Carbon dioxide |
| 7320 10 11 – Laminated leaf-springs and leaves therefor, of iron or steel | Carbon dioxide |
| 7320 10 19 – Leaf-springs and leaves therefor, of iron or steel, hot-worked (excl. laminated) | Carbon dioxide |
| 7320 10 90 – Leaf-springs and leaves therefor, of iron or steel (excl. hot-worked) | Carbon dioxide |
| 7320 20 20 – Helical springs, of iron or steel, hot-worked (excl. flat spiral springs, clock and watch springs, springs for sticks and handles of umbrellas or parasols, and shock absorbers of Section 17) | Carbon dioxide |
| 7320 20 81 – Coil compression springs, of iron or steel | Carbon dioxide |
| 7320 20 85 – Coil tension springs, of iron or steel | Carbon dioxide |
| 7320 90 10 – Flat spiral springs, of iron or steel | Carbon dioxide |
| 7320 90 30 – Discs springs, of iron or steel | Carbon dioxide |
| 7321 11 10 – Appliances for baking, frying, grilling and cooking with oven, incl. separate ovens, for domestic use, of iron or steel, for gas fuel or for both gas and other fuels (excl. large cooking appliances) | Carbon dioxide |
| 7321 11 90 – Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for gas fuel or for both gas and other fuels (excl. cooking appliances with oven, separate ovens and large cooking appliances) | Carbon dioxide |
| 7321 12 00 – Cooking appliances and plate warmers, of iron or steel, liquid fuel | Carbon dioxide |
| 7321 19 00 – Cooking appliances and plate warmers, of iron or steel, solid fuel | Carbon dioxide |
| 7323 91 00 – Table, kitchen or other household articles of cast iron, not enamelled | Carbon dioxide |
| 7323 92 00 – Table, kitchen or other household articles of cast iron, enamelled | Carbon dioxide |
| 7323 93 00 – Table, kitchen or other household articles, and parts thereof, of stainless steel (excl. cans, boxes and similar containers of heading 7310; waste baskets; shovels, corkscrews and other articles of the nature of a work implement; articles of cutlery, spoons, ladles, forks etc. of heading 8211 to 8215; ornamental articles; sanitary ware) | Carbon dioxide |
| 7324 10 00 – Sinks and washbasins, of stainless steel | Carbon dioxide |
| 7324 21 00 – Baths of cast iron, whether or not enamelled | Carbon dioxide |
| 7615 10 10 – Table, kitchen or other household articles of aluminium, cast | Carbon dioxide |
| 7615 10 30 – Table, kitchen or other household articles of aluminium (not cast) | Carbon dioxide |
| 7615 10 80 – Table, kitchen or other household articles of aluminium, other | Carbon dioxide |
| 7615 20 00 – Sanitary ware and parts thereof, of aluminium | Carbon dioxide |
| 7616 10 00 – Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles | Carbon dioxide |
| 8302 10 00 – Hinges of all kinds, of base metal | Carbon dioxide |
| 8302 20 00 – Castors with mountings of base metal | Carbon dioxide |
| 8302 30 00 – Base metal mountings, fittings and similar articles suitable for motor vehicles (excl. hinges and castors) | Carbon dioxide |
| 8302 41 10 – Base metal mountings and fittings suitable for doors (excl. locks with keys and hinges) | Carbon dioxide |
| 8302 41 50 – Base metal mountings and fittings suitable for windows and French windows (excl. locks with keys and hinges) | Carbon dioxide |
| 8302 41 90 – Base metal mountings and fittings suitable for buildings (excl. for doors, windows and French windows and locks with keys and hinges) | Carbon dioxide |
| 8302 60 00 – Automatic door closers of base metal | Carbon dioxide |
| 8309 10 00 – Crown corks of base metal | Carbon dioxide |
| 8309 90 00 – Stoppers, caps and lids, incl. crown corks, screw caps and pouring stoppers, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal (excl. crown corks of subheading 8309 10 00 and the capsules of subheading 8309 90 10) | Carbon dioxide |
| 8309 90 10 – Capsules of lead, for bottles; capsules of aluminium of a diameter > 21 mm, for bottles (excl. crown corks) | Carbon dioxide and perfluorocarbons |
| 8408 20 31 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine" for wheeled agricultural or forestry tractors, of a power <= 50 kW | Carbon dioxide |
| 8408 20 35 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine" for wheeled agricultural or forestry tractors, of a power > 50 kW but <= 100 kW | Carbon dioxide |
| 8408 20 37 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine" for wheeled agricultural or forestry tractors, of a power > 100 kW | Carbon dioxide |
| 8408 90 47 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine", new, of a power > 50 kW but <= 100 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of chapter 87) | Carbon dioxide |
| 8408 90 61 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine", new, of a power > 100 kW but <= 200 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of chapter 87) | Carbon dioxide |
| 8408 90 85 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine", new, of a power > 1.000 kW but <= 5.000 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of chapter 87) | Carbon dioxide |
| 8408 90 89 – Compression-ignition internal combustion piston engine "diesel or semi-diesel engine", new, of a power > 5.000 kW (excl. engines for rail traction or marine propulsion and engines for motor vehicles of chapter 87) | Carbon dioxide |
| 8413 20 00 – Hand pumps for liquids (excl. those of subheading 8413.11 and 8413.19) | Carbon dioxide |
| 8413 50 61 – Hydraulic fluid power piston pumps (excl. hydraulic units) | Carbon dioxide |
| 8413 60 61 – Hydraulic fluid power vane pumps (excl. hydraulic units) | Carbon dioxide |
| 8413 70 30 – Glandless impeller pumps for heating systems and warm water supply | Carbon dioxide |
| 8413 70 51 – Radial flow centrifugal pumps with a discharge outlet diameter > 15 mm, single-stage, with single entry impeller, monobloc (excl. pumps of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, submersible pumps and impeller pumps for heating systems and warm water supply) | Carbon dioxide |
| 8413 70 81 – Single-stage centrifugal pumps, power-driven, with a discharge outlet diameter > 15 mm (excl. pumps of subheading 8413.11 and 8413.19; fuel, lubricating or cooling medium pumps for internal combustion piston engine; concrete pumps; submersible pumps; impeller pumps for heating systems and warm water supply; channel impeller, side channel and general radial flow pumps) | Carbon dioxide |
| 8413 81 00 – Pumps for liquids, power-driven (excl. those of subheading 8413.11 and 8413.19, fuel, lubricating or cooling medium pumps for internal combustion piston engine, concrete pumps, general reciprocating or rotary positive displacement pumps and centrifugal pumps of all kinds) | Carbon dioxide |
| 8413 82 00 – Liquid elevators (excl. pumps) | Carbon dioxide |
| 8413 91 00 – Parts of pumps for liquids, n.e.s. | Carbon dioxide |
| 8413 92 00 – Parts of liquid elevators, n.e.s. | Carbon dioxide |
| 8414 60 00 – Hoods incorporating a fan, whether or not fitted with filters, having a maximum horizontal side <= 120 cm | Carbon dioxide |
| 8415 81 00 – Air conditioning machines incorporating a refrigerating unit and a valve for reversal of the cooling-heat cycle "reversible heat pumps" (excl. of a kind used for persons in motor vehicles and self-contained or "split-system" window or wall air conditioning machines) | Carbon dioxide |
| 8415 90 00 – Parts of air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, n.e.s. | Carbon dioxide |
| 8418 21 10 – Household refrigerators, compression-type, of a capacity > 340 l | Carbon dioxide |
| 8418 21 51 – Household refrigerators, compression-type, table model | Carbon dioxide |
| 8418 21 59 – Household refrigerators, compression-type, building-in type | Carbon dioxide |
| 8418 21 91 – Household refrigerators compression-type, of a capacity <= 250 l (excl. table models and building-in types) | Carbon dioxide |
| 8418 21 99 – Household refrigerators, compression-type, of a capacity > 250 l but <= 340 l (excl. table models and building-in types) | Carbon dioxide |
| 8418 29 00 – Household refrigerators, absorption-type | Carbon dioxide |
| 8418 30 20 – Freezers of the chest type, of a capacity <= 400 l | Carbon dioxide |
| 8418 30 80 – Freezers of the chest type, of a capacity > 400 l but <= 800 l | Carbon dioxide |
| 8418 40 20 – Freezers of the upright type, of a capacity <= 250 l | Carbon dioxide |
| 8418 40 80 – Freezers of the upright type, of a capacity > 250 l but <= 900 l | Carbon dioxide |
| 8418 50 90 – Refrigerating furniture with a refrigerating unit or evaporator (excl. combined refrigerator-freezers with separate external doors or drawers or combinations thereof, household refrigerators, refrigerated show-cases and counters) | Carbon dioxide |
| 8418 61 00 – Heat pumps (excl. air conditioning machines of heading 8415) | Carbon dioxide |
| 8418 69 00 – Refrigerating or freezing equipment (excl. refrigerating and freezing furniture) | Carbon dioxide |
| 8418 99 90 – Evaporators and condensers for refrigerating/heat pump equipment | Carbon dioxide |
| 8419 11 00 – Instantaneous gas water heaters (excl. boilers or water heaters for central heating) | Carbon dioxide |
| 8419 12 00 – Solar water heaters | Carbon dioxide |
| 8419 19 00 – Instantaneous or storage water heaters, non-electric (excl. instantaneous gas water heaters, solar water heaters and boilers or water heaters for central heating) | Carbon dioxide |
| 8419 39 00 – Dryers (excl. lyophilisation apparatus, freeze drying units, spray dryers, dryers for agricultural products, for wood, paper pulp, paper or paperboard, for yarns, fabrics and other textile products, dryers for bottles or other containers, hairdryers, hand dryers and domestic appliances) | Carbon dioxide |
| 8419 50 20 – Heat exchange units made of fluoropolymers and with inlet and outlet tube bores with inside diameters measuring <=3 cm | Carbon dioxide |
| 8419 50 80 – Heat-exchange units (excl. those used with boilers and those made of fluoropolymers with inlet and outlet tube bores with inside diameters measuring <=3 cm) | Carbon dioxide |
| 8419 81 80 – Machinery, plant and equipment for cooking or heating food (excl. percolators and other appliances for making hot drinks and domestic appliances) | Carbon dioxide |
| 8419 90 15 – Parts of medical, surgical or laboratory sterilizers, n.e.s. | Carbon dioxide |
| 8421 21 00 – Machinery and apparatus for filtering or purifying water | Carbon dioxide |
| 8421 29 20 – Machinery and apparatus for filtering or purifying liquids, made of fluoropolymers and with filter or purifier membrane thickness <= 140 μm (excl. those for water and other beverages, and artificial kidneys) | Carbon dioxide |
| 8421 29 80 – Machinery and apparatus for filtering or purifying liquids (excl. such machinery and apparatus for water and other beverages, oil or petrol filters for internal combustion engines, artificial kidneys, and those made of fluoropolymers with filter or purifier membrane thickness <= 140 μm) | Carbon dioxide |
| 8421 31 00 – Intake air filters for internal combustion engines | Carbon dioxide |
| 8421 39 25 – Machinery and apparatus for filtering or purifying air (excl. intake air filters for internal combustion engines, and those with stainless steel housing and with inlet and outlet tube bores with inside diameters <= 1,3 cm) | Carbon dioxide |
| 8421 39 35 – Machinery and apparatus for filtering or purifying gases other than air by a catalytic process (excl. those with stainless steel housing and with inlet and outlet tube bores with inside diameters <= 1,3 cm, and catalytic converters for exhaust gases from internal combustion engines) | Carbon dioxide |
| 8421 99 10 – Parts of machinery and apparatus of subheadings 84212920 or 84213915, n.e.s. | Carbon dioxide |
| 8421 99 90 – Parts of machinery and apparatus for filtering or purifying liquids or gases, n.e.s. | Carbon dioxide |
| 8422 11 00 – Dishwashing machines of the household type | Carbon dioxide |
| 8424 10 00 – Fire extinguishers, whether or not charged | Carbon dioxide |
| 8424 41 00 – Agricultural or horticultural sprayers, portable | Carbon dioxide |
| 8425 49 00 – Jacks and hoists of a kind used for raising vehicles, not hydraulic | Carbon dioxide |
| 8426 11 00 – Overhead travelling cranes on fixed support | Carbon dioxide |
| 8426 20 00 – Tower cranes | Carbon dioxide |
| 8426 30 00 – Portal or pedestal jib cranes | Carbon dioxide |
| 8426 41 00 – Mobile cranes and works trucks fitted with a crane, self-propelled, on tyres (excl. wheel-mounted cranes, mobile lifting frames on tyres and straddle carriers) | Carbon dioxide |
| 8426 49 00 – Mobile cranes and works trucks fitted with a crane, self-propelled (excl. those on tyres and straddle carriers) | Carbon dioxide |
| 8426 91 10 – Hydraulic cranes designed for the loading and unloading of the vehicle | Carbon dioxide |
| 8426 91 90 – Cranes designed for mounting on road vehicles (excl. hydraulic cranes designed for the loading and unloading of vehicles) | Carbon dioxide |
| 8427 10 10 – Self-propelled works trucks powered by an electric motor, with a lifting height >= 1 m | Carbon dioxide |
| 8427 10 90 – Self-propelled works trucks powered by an electric motor, with a lifting height < 1 m | Carbon dioxide |
| 8427 20 11 – Rough terrain fork-lift and other stacking trucks, self-propelled, with a lifting height >= 1 m | Carbon dioxide |
| 8427 20 19 – Works trucks, self-propelled, with a lifting height >= 1 m, non- powered with an electric motor (excl. rough terrain fork-lift trucks and other stacking trucks) | Carbon dioxide |
| 8427 20 90 – Works trucks, self-propelled, with a lifting height < 1 m, non-powered with an electric motor | Carbon dioxide |
| 8428 10 20 – Lifts and skip hoists, electrically operated | Carbon dioxide |
| 8428 10 80 – Lifts and skip hoists, non-electrically operated | Carbon dioxide |
| 8428 32 00 – Continuous-action elevators and conveyors for goods or materials, bucket type (excl. for underground use) | Carbon dioxide |
| 8428 39 20 – Roller conveyors | Carbon dioxide |
| 8430 10 00 – Pile-drivers and pile-extractors (excl. those mounted on railway wagons, motor vehicle chassis or lorries) | Carbon dioxide |
| 8430 20 00 – Snowploughs and snowblowers (excl. those mounted on railway wagons, motor vehicle chassis or lorries) | Carbon dioxide |
| 8431 41 00 – Buckets, shovels, grabs and grips for machinery of heading 8426, 8429 and 8430 | Carbon dioxide |
| 8431 43 00 – Parts for boring or sinking machinery of subheading 8430.41 or 8430.49, n.e.s. | Carbon dioxide |
| 8432 31 00 – No-till direct seeders, planters and transplanters | Carbon dioxide |
| 8432 39 11 – Central driven precision spacing seeders (excl. no-till direct seeders) | Carbon dioxide |
| 8432 39 19 – Seeders (excl. no-till direct seeders and central driven precision spacing seeders) | Carbon dioxide |
| 8432 39 90 – Planters and transplanters (excl. no-till machines) | Carbon dioxide |
| 8432 41 00 – Manure spreaders (excl. sprayers) | Carbon dioxide |
| 8450 20 00 – Laundry-type washing machines, of a dry linen capacity > 10 kg | Carbon dioxide |
| 8451 29 00 – Drying machines for textile yarns, fabrics or made-up textile articles (excl. machines of a dry linen capacity <= 10 kg and centrifugal driers) | Carbon dioxide |
| 8454 90 00 – Parts of converters, ladles, ingot moulds and casting machines of a kind used in metallurgy or in metal foundries, n.e.s. | Carbon dioxide |
| 8474 31 00 – Concrete or mortar mixers (excl. those mounted on railway wagons or lorry chassis) | Carbon dioxide |
| 8474 80 10 – Machinery for agglomerating, shaping or moulding ceramic paste | Carbon dioxide |
| 8474 80 90 – Machinery for agglomerating, shaping or moulding solid mineral fuels, unhardened cements, plastering materials and other mineral products in powder or paste form, and machines for forming foundry moulds of sand (excl. for ceramic paste, for the casting or pressing of glass, and machines for additive manufacturing) | Carbon dioxide |
| 8474 90 10 – Parts of machinery of heading 8474, of cast iron or cast steel | Carbon dioxide |
| 8474 90 90 – Parts of machinery of heading 8474 (excl. of cast iron or cast steel) | Carbon dioxide |
| 8479 30 10 – Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials or for treating wood or cork (excl. machine tools of heading 8465) | Carbon dioxide |
| 8479 30 90 – Machinery for treating wood or cork (excl. dryers, spray guns and the like, machine tools and presses for the manufacture of particle board or fibre building board) | Carbon dioxide |
| 8479 60 00 – Evaporative air coolers, n.e.s. | Carbon dioxide |
| 8479 71 00 – Passenger boarding bridges, of a kind used in airports | Carbon dioxide |
| 8479 79 00 – Passenger boarding bridges (excl. of a kind used in airports) | Carbon dioxide |
| 8479 81 00 – Machinery for treating metal, incl. electric wire coil-winders, n.e.s. (excl. industrial robots, furnaces, dryers, spray guns and the like, high-pressure cleaning equipment and other jet cleaners, rolling millls or machines, machine tools and rope or cable-making machines) | Carbon dioxide |
| 8479 89 60 – Central greasing systems | Carbon dioxide |
| 8479 89 70 – Automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies | Carbon dioxide |
| 8479 89 97 – Machines, apparatus and mechanical appliances, n.e.s. | Carbon dioxide |
| 8479 90 15 – Parts of automated electronic component placement machines of a kind used solely or principally for the manufacture of printed circuit assemblies | Carbon dioxide |
| 8479 90 20 – Parts of machines and mechanical appliances having individual functions, of cast iron or cast steel, n.e.s. | Carbon dioxide |
| 8479 90 70 – Parts of machines and mechanical appliances having individual functions, n.e.s. (excl. of cast iron or cast steel) | Carbon dioxide |
| 8480 41 00 – Injection or compression-type moulds for metal or metal carbides (excl. moulds of graphite or other carbons and ceramic or glass moulds) | Carbon dioxide |
| 8480 49 00 – Moulds for metal or metal carbides (excl. moulds of graphite or other carbons, ceramic or glass moulds, linotype moulds or matrices, injection or compression-type moulds and ingot moulds) | Carbon dioxide |
| 8480 60 00 – Moulds for mineral materials (excl. moulds of graphite or other carbons, ceramic or glass moulds) | Carbon dioxide |
| 8480 71 00 – Injection or compression-type moulds for rubber or plastics | Carbon dioxide |
| 8483 10 21 – Transmission shafts / crankshafts of closed-die forged steel | Carbon dioxide |
| 8483 10 25 – Camshafts of closed-die forged steel | Carbon dioxide |
| 8483 10 29 – Other transmission shafts of closed-die forged steel | Carbon dioxide |
| 8483 40 23 – Gears and gearing | Carbon dioxide |
| 8483 40 25 – Gears and gearing, other | Carbon dioxide |
| 8501 10 10 – Synchronous motors of an output <= 18 W | Carbon dioxide |
| 8501 10 91 – Universal AC-DC motors of an output <= 37,5 W | Carbon dioxide |
| 8501 10 93 – AC motors of an output <= 37,5 W (excl. synchronous motors of an output <= 18 W) | Carbon dioxide |
| 8501 10 99 – DC motors of an output <= 37,5 W | Carbon dioxide |
| 8501 20 00 – Universal AC-DC motors, output > 37.5 W | Carbon dioxide |
| 8501 31 00 – DC motors of an output > 37,5 W but <= 750 W and DC generators of an output <= 750 W (excl. photovoltaic generators) | Carbon dioxide |
| 8501 33 00 – DC motors and DC generators, output > 75 kW but ≤ 375 kW | Carbon dioxide |
| 8501 34 00 – DC motors and DC generators, output > 375 kW | Carbon dioxide |
| 8501 40 20 – AC motors, single phase, of an output of > 37,5 W but <= 750 W | Carbon dioxide |
| 8501 40 80 – AC motors, single phase, output > 750 W | Carbon dioxide |
| 8501 51 00 – AC motors, multi-phase, output > 37.5 W but ≤ 750 W | Carbon dioxide |
| 8501 52 20 – AC motors, multi-phase, of an output > 750 W but <= 7,5 kW | Carbon dioxide |
| 8501 52 30 – AC motors, multi-phase, output > 7.5 kW but ≤ 37 kW | Carbon dioxide |
| 8501 52 90 – AC motors, multi-phase, of an output > 37 kW but <= 75 kW | Carbon dioxide |
| 8501 53 50 – AC traction motors, multi-phase, output > 75 kW | Carbon dioxide |
| 8501 53 94 – AC motors, multi-phase, output > 375 kW but ≤ 750 kW (excl. traction) | Carbon dioxide |
| 8501 53 99 – AC motors, multi-phase, output > 750 kW (excl. traction) | Carbon dioxide |
| 8501 61 20 – AC generators "alternators", of an output <= 7,5 kVA (excl. photovoltaic generators) | Carbon dioxide |
| 8501 61 80 – AC generators "alternators", of an output > 7,5 kVA but <= 75 kVA (excl. photovoltaic generators) | Carbon dioxide |
| 8501 62 00 – AC generators (alternators), output > 75 kVA but ≤ 375 kVA | Carbon dioxide |
| 8501 63 00 – AC generators (alternators), output > 375 kVA but ≤ 750 kVA | Carbon dioxide |
| 8501 64 00 – AC generators (alternators), output > 750 kVA | Carbon dioxide |
| 8501 71 00 – Photovoltaic DC generators, of an output ≤ 50 W | Carbon dioxide |
| 8501 72 00 – Photovoltaic DC generators, of an output > 50 W | Carbon dioxide |
| 8501 80 00 – Photovoltaic AC generators | Carbon dioxide |
| 8502 31 00 – Wind power generating sets | Carbon dioxide |
| 8503 00 20 – Steel lamination and stator and rotor cores, whether or not stacked | Carbon dioxide |
| 8503 00 91 – Parts for electric motors and generators, of cast iron or cast steel | Carbon dioxide |
| 8503 00 98 – Parts for electric motors and generators, n.e.s. | Carbon dioxide |
| 8504 10 20 – Inductors, whether or not connected with a capacitor | Carbon dioxide |
| 8504 21 00 – Liquid dielectric transformers, having a power handling capacity <= 650 kVA | Carbon dioxide |
| 8504 22 10 – Liquid dielectric transformers, having a power handling capacity > 650 kVA but <= 1.600 kVA | Carbon dioxide |
| 8504 22 90 – Liquid dielectric transformers, having a power handling capacity > 1.600 kVA but <= 10.000 kVA | Carbon dioxide |
| 8504 23 00 – Liquid dielectric transformers, having a power handling capacity > 10.000 kVA | Carbon dioxide |
| 8504 32 00 – Transformers, having a power handling capacity > 1 kVA but <= 16 kVA (excl. liquid dielectric transformers) | Carbon dioxide |
| 8504 33 00 – Transformers having a power handling capacity > 16 kVA but <= 500 kVA (excl. liquid dielectric transformers) | Carbon dioxide |
| 8504 34 00 – Transformers having a power handling capacity > 500 kVA (excl. liquid dielectric transformers) | Carbon dioxide |
| 8504 40 83 – Rectifiers | Carbon dioxide |
| 8504 40 86 – Inverters having power handling capacity > 7,5 kVA | Carbon dioxide |
| 8504 40 95 – Static converters (excl. accumulator chargers, rectifiers, and inverters) | Carbon dioxide |
| 8504 90 11 – Ferrite cores for transformers and inductors | Carbon dioxide |
| 8504 90 13 – Steel laminations and cores, whether or not stacked or wound, for transformers and inductors | Carbon dioxide |
| 8504 90 17 – Parts of transformers and inductors, n.e.s. (excl. ferrite cores and steel laminations and cores) | Carbon dioxide |
| 8504 90 90 – Parts of static converters, n.e.s. | Carbon dioxide |
| 8508 11 00 – Vacuum cleaners, incl. dry cleaners and wet vacuum cleaners, with self-contained electric motor, power <= 1 500 W and having a dust bag or other receptacle capacity <= 20 l | Carbon dioxide |
| 8516 10 11 – Electric instantaneous water heaters | Carbon dioxide |
| 8516 10 80 – Electric water heaters and immersion heaters (excl. instantaneous water heaters) | Carbon dioxide |
| 8516 29 10 – Liquid filled electric radiators, for space-heating and soil-heating | Carbon dioxide |
| 8516 29 50 – Electric convection heaters, for space-heating and soil-heating | Carbon dioxide |
| 8516 60 10 – Electric cookers incorporating at least an oven and a hob, for domestic use | Carbon dioxide |
| 8516 60 50 – Electric cooking plates, boiling rings and hobs, for domestic use | Carbon dioxide |
| 8516 60 70 – Electric grillers and roasters, for domestic use | Carbon dioxide |
| 8516 60 80 – Electric built-in ovens, for domestic use | Carbon dioxide |
| 8544 19 00 – Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | Carbon dioxide |
| 8544 20 00 – Coaxial cable and other coaxial electric conductors, insulated | Carbon dioxide |
| 8544 30 00 – Ignition wiring sets and other wiring sets for vehicles, aircraft or ships | Carbon dioxide |
| 8544 42 10 – Electric conductors of a kind used for telecommunications, for a voltage <= 1.000 V, insulated, fitted with connectors, n.e.s. | Carbon dioxide |
| 8544 42 90 – Electric conductors, for a voltage <= 1.000 V, insulated, fitted with connectors, n.e.s. (other than of a kind used for telecommunications) | Carbon dioxide |
| 8607 19 10 – Axles, wheels and wheel parts, of railway or tramway locomotives or rolling stock, n.e.s. | Carbon dioxide |
| 8704 51 10 – Motor vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, for the transport of highly radioactive materials [Euratom] | Carbon dioxide |
| 8704 51 31 – Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | Carbon dioxide |
| 8704 51 91 – Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight <= 5 t, of a cylinder capacity <= 2.800 cm³, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | Carbon dioxide |
| 8704 52 10 – Motor vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight > 5 t, for the transport of highly radioactive materials [Euratom] | Carbon dioxide |
| 8704 52 91 – Motor vehicles for the transport of goods, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, of a gross vehicle weight > 5 t, new (excl. dumpers for off-highway use of subheading 8704.10, special purpose motor vehicles of heading 8705 and special motor vehicles for the transport of highly radioactive materials) | Carbon dioxide |
| 8707 90 10 – Bodies for the industrial assembly of pedestrian controlled tractors of subheading 8701.10, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity <= 2.500 cm³ or with spark-ignition internal piston engine of a cylinder capacity <= 2.800 cm³ and special purpose motor vehicles of heading 8705 | Carbon dioxide |
| 8707 90 90 – Bodies for tractors, motor vehicles for the transport of ten or more persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8707.90.10) | Carbon dioxide |
| 8708 10 10 – Bumpers and parts thereof, for the industrial assembly of motor cars and other motor vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" of a cylinder capacity <= 2.500 cm³ or with spark-ignition internal piston engine of a cylinder capacity <= 2.800 cm³ and special purpose motor vehicles of heading 8705, n.e.s. | Carbon dioxide |
| 8708 10 90 – Bumpers and parts thereof for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.10.10) | Carbon dioxide |
| 8708 22 10 – Front windscreens "windshields", rear windows and other windows for motor vehicles of headings 8701 to 8705, for the industrial assembly of: Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine "diesel or semi-diesel" of a cylinder capacity <= 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity <= 2800 cm3; Vehicles of heading 8705 | Carbon dioxide |
| 8708 22 90 – Front windscreens "windshields", rear windows and other windows for motor vehicles of headings 8701 to 8705 (excl. for the industrial assembly of: Pedestrian-controlled tractors of subheading 870110;Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine "diesel or semi-diesel" of a cylinder capacity <= 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity <= 2800 cm3; Vehicles of heading 8705) | Carbon dioxide |
| 8708 29 10 – Parts and accessories for the industrial assembly of bodies of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or spark-ignition internal piston engine <= 2800 cm³; special purpose motor vehicles of No 8705 (excl. bumpers, safety seat belts and front windscreens "windshields", rear windows and other windows) | Carbon dioxide |
| 8708 29 90 – Parts and accessories for the industrial assembly of bodies of: tractors, motor vehicles for the transport of >= 10 persons, motor cars and vehicles principally designed for the transport of persons, motor vehicles for the transport of goods, special purpose motor vehicles (excl. bumpers and parts thereof, safety seat belts, front windscreens "windshields", rear windows and other windows and parts and accessories for the industrial assembly of motor vehicles of subheading 8708.29.10) | Carbon dioxide |
| 8708 30 10 – Brakes and servo-brakes and their parts, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s. | Carbon dioxide |
| 8708 30 91 – Parts for disc brakes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.30.10) | Carbon dioxide |
| 8708 30 99 – Brakes and servo-brakes and their parts, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.30.10 and for disc brakes) | Carbon dioxide |
| 8708 50 20 – Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles, and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | Carbon dioxide |
| 8708 50 35 – Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20) | Carbon dioxide |
| 8708 50 55 – Parts for drive-axles with differential, whether or not provided with other transmission components, and for non-driving axles, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20) | Carbon dioxide |
| 8708 50 91 – Parts for non-driving axles, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20 and of closed-die forged steel) | Carbon dioxide |
| 8708 50 99 – Parts for drive-axles with differential, whether or not provided with other transmission components, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.50.20, for non-driving axles and of closed-die forged steel) | Carbon dioxide |
| 8708 92 20 – Silencers "mufflers" and exhaust pipes, and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | Carbon dioxide |
| 8708 92 35 – Silencers "mufflers" and exhaust pipes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.92.20) | Carbon dioxide |
| 8708 92 91 – Parts for silencers "mufflers" and exhaust pipes, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.92.20) | Carbon dioxide |
| 8708 92 99 – Parts for silencers "mufflers" and exhaust pipes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.92.20 and of closed-die forged steel) | Carbon dioxide |
| 8708 93 10 – Clutches and parts thereof, for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s. | Carbon dioxide |
| 8708 93 90 – Clutches and parts thereof, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.93.10) | Carbon dioxide |
| 8708 94 20 – Steering wheels, steering columns and steering boxes, and parts thereof, for the industrial assembly of: motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s | Carbon dioxide |
| 8708 94 35 – Steering wheels, columns and boxes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.94.20) | Carbon dioxide |
| 8708 94 91 – Parts for steering wheels, steering columns and steering boxes, of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.94.20) | Carbon dioxide |
| 8708 94 99 – Parts for steering wheels, steering columns and steering boxes, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. those for the industrial assembly of certain motor vehicles of subheading 8708.94.20 and of closed-die forged steel) | Carbon dioxide |
| 8708 99 10 – Parts and accessories for the industrial assembly of: pedestrian-controlled tractors, motor cars and vehicles principally designed for the transport of persons, vehicles for the transport of goods with compression-ignition internal combustion piston engine "diesel or semi-diesel engine" <= 2500 cm³ or with spark-ignition internal piston engine <= 2800 cm³, special purpose motor vehicles of heading 8705, n.e.s. | Carbon dioxide |
| 8708 99 93 – Parts and accessories of closed-die forged steel, for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. | Carbon dioxide |
| 8708 99 97 – Parts and accessories for tractors, motor vehicles for the transport of ten or more persons, motor cars and other motor vehicles principally designed for the transport of persons, motor vehicles for the transport of goods and special purpose motor vehicles, n.e.s. (excl. of closed-die forged steel) | Carbon dioxide |
| 8716 10 92 – Trailers and semi-trailers of the caravan type, for housing or camping, of a weight <= 1600 kg | Carbon dioxide |
| 8716 10 98 – Trailers and semi-trailers of the caravan type, for housing or camping, of a weight > 1600 kg | Carbon dioxide |
| 8716 31 00 – Tanker trailers and tanker semi-trailers, not designed for running on rails | Carbon dioxide |
| 8716 39 10 – Trailers and semi-trailers, not designed for running on rails, for the transport of highly radioactive materials [Euratom] | Carbon dioxide |
| 8716 39 30 – Semi-trailers for the transport of goods, new (excl. self-loading or self-unloading semi-trailers for agricultural purposes, tanker semi-trailers, and semi-trailers not designed for running on rails for the transport of highly radioactive materials [Euratom]) | Carbon dioxide |
| 8716 39 50 – Trailers for the transport of goods, new (excl. self-loading or self-unloading trailers for agricultural purposes, tanker trailers, and trailers designed for the transport of highly radioactive materials) | Carbon dioxide |
| 8716 40 00 – Trailers and semi-trailers, not designed for running on rails (excl. trailers and semi-trailers for the transport of goods and those of the caravan type for housing or camping) | Carbon dioxide |
| 8716 90 10 – Chassis of trailers, semi-trailers and other vehicles not mechanically propelled, n.e.s. | Carbon dioxide |
| 8716 90 30 – Bodies of trailers, semi-trailers and other vehicles not mechanically propelled, n.e.s. | Carbon dioxide |
| 8716 90 50 – Axles of trailers, semi-trailers and other vehicles not mechanically propelled, n.e.s. | Carbon dioxide |
| 9018 12 00 – Ultrasonic scanning apparatus | Carbon dioxide |
| 9018 13 00 – Magnetic resonance imaging apparatus | Carbon dioxide |
| 9018 14 00 – Scintigraphic apparatus | Carbon dioxide |
| 9018 19 10 – Electro-diagnostic monitoring apparatus for simultaneous monitoring of two or more physiological parameters | Carbon dioxide |
| 9018 19 90 – Electro-diagnostic apparatus, incl. apparatus for functional exploratory examination or for checking physiological parameters (excl. electro-cardiographs, ultrasonic scanning apparatus, magnetic resonance imaging apparatus, scintigraphic apparatus and monitoring apparatus for simultaneous monitoring of two or more physiological parameters) | Carbon dioxide |
| 9018 31 10 – Syringes of plastics, with or without needles, used in medical, surgical, dental or veterinary sciences | Carbon dioxide |
| 9018 31 90 – Syringes, with or without needles, used in medical, surgical, dental or veterinary sciences (excl. of plastic) | Carbon dioxide |
| 9018 39 00 – Needles, catheters, cannulae and the like, used in medical, surgical, dental or veterinary sciences (excl. syringes, tubular metal needles and needles for sutures) | Carbon dioxide |
| 9018 49 10 – Burrs, discs, drills and brushes, for use in dental drills | Carbon dioxide |
| 9018 49 90 – Instruments and appliances used in dental sciences, n.e.s. | Carbon dioxide |
| 9018 90 30 – Renal dialysis equipment "artificial kidneys, kidney machines and dialysers" | Carbon dioxide |
| 9018 90 50 – Transfusion and infusion apparatus used in medical sciences | Carbon dioxide |
| 9027 10 10 – Electronic gas or smoke analysis apparatus | Carbon dioxide |
| 9027 20 00 – Chromatographs and electrophoresis instruments | Carbon dioxide |
| 9401 20 00 – Seats for motor vehicles | Carbon dioxide |
| 9401 39 00 – Swivel seats with variable height adjustments (excl. of wood, and medical, surgical, dental or veterinary, and barbers' chairs) | Carbon dioxide |
| 9401 71 00 – Upholstered seats, with metal frames (excl. seats for aircraft or motor vehicles, swivel seats with variable height adjustments and medical, dental or surgical furniture) | Carbon dioxide |
| 9401 91 90 – Parts of seats, of wood, n.e.s. | Carbon dioxide |
| 9403 99 10 – Parts of furniture, of metal, n.e.s. (excl. of seats or medical, surgical, dental or veterinary furniture) | Carbon dioxide |
| 9406 10 00 – Prefabricated buildings of wood, whether or not complete or already assembled | Carbon dioxide |
| 9406 20 00 – Modular building units, of steel | Carbon dioxide |
| 9406 90 10 – Mobile homes | Carbon dioxide |
| 9406 90 31 – Greenhouses, prefabricated, whether or not complete or already assembled, made entirely or mainly of iron or steel | Carbon dioxide |
| 9406 90 38 – Buildings, prefabricated, whether or not complete or already assembled, made entirely or mainly of iron or steel (excl. mobile homes, greenhouses and modular building units) | Carbon dioxide |
Back matter, 11
Parts that accompany the text rather than belong to it: explanatory statement, annexes, opinions appended by other committees. Collapsed.
Explanatory statement 6 blocks
As foreseen in the original Regulation, the European Commission has come forward with this proposal following the transitional phase of the CBAM (2023–2025), taking into account the lessons learned from this period. The Commission proposes to expand the scope of the CBAM as of 1 January 2028 to include selected steel- and aluminium-intensive downstream products, thereby addressing the risk that emissions are shifted along the value chain rather than effectively reduced. Moreover, this extension aims to safeguard the competitiveness of EU producers by levelling the playing field with producers outside the EU. At the same time, the Commission proposes additional measures to prevent avoidance behaviour, including enhanced reporting requirements, improved traceability of goods, the integration of pre-consumer scrap in emissions calculations, and strengthened powers to address misdeclaration and abusive practices. The underlying principle of the CBAM remains strong: equal carbon pricing to both EU-based producers and those supplying the European market from abroad. The Rapporteur considers this proposal in the broader context of ongoing geopolitical developments, in particular the exceptional and continuing impact of Russia’s war of aggression against Ukraine, which deserves our utmost attention. While acknowledging the Commission’s evaluation of the current regulatory framework, the Rapporteur stresses the need for ongoing monitoring and adaptability. At the same time, the proposal is assessed in light of wider economic and energy developments, including pressures on the prices of certain commodities, the need to safeguard the security of energy supply, and the importance of maintaining energy cooperation with like-minded neighbouring countries.
Acknowledging the risk of carbon leakage in downstream sectors, the Commission proposed a list of 180 products to be added to the current CBAM scope. During the stakeholder consultation phase, the Rapporteur notes numerous requests from sectors, also beyond aluminium and steel sectors, to further expand the list. The Rapporteur supports the Commission’s approach, which relies on quantitative criteria, recognised EU databases, and follows the methodology used for the original CBAM. Product selection is based on an assessment of individual goods’ carbon leakage risk, their climate relevance, and the technical feasibility of inclusion. Carbon leakage risk is measured using trade intensity and cost-push indicators, while an emissions floor excludes products with sectoral emissions below a defined threshold, ensuring that the CBAM covers only goods with the highest climate impact. Moreover, the Rapporteur considers that in the upcoming review, the Commission should consider the extension of the scope to include so-called split CN codes originating from the list of products included in the Commission proposal. At this stage, the Rapporteur does not propose extending the CN codes but wishes to continue discussions with other political groups on the basis of the methodology used by the Commission. This makes the CBAM predictable and increases certainty for investors.
The prospect of the CBAM’s definitive application from 1 January 2026 has already begun to incentivise emission reductions and foster international debate on climate action. Regulatory stability is crucial to attract investment for the clean transition, and the newly introduced Article 27a on ‘Serious and unforeseen circumstances’ risks undermining the CBAM’s resilience and predictability, as it could allow scope exclusions to become the target of sector-specific interests. The provision also raises institutional concerns, as the product scope of the CBAM is a core element of the Regulation and should not be subject to the delegated acts procedure. For these reasons, the Rapporteur proposes to delete Article 27a in its entirety. Moreover, the Rapporteur considers that the discussions on the inclusion of international carbon credits for the CBAM compliance are premature and counterproductive. Furthermore, international carbon credits remain characterised by significant price volatility and variable environmental integrity, concerns that have been underlined in a recent assessment by the European Scientific Advisory Board on Climate Change. At the same time, the Rapporteur anticipates that, in collaboration with the Least Developed Countries (LDCs) there could emerge a shared interest in recognising other forms of carbon pricing as a complementary measure to accelerate decarbonisation and facilitate CBAM compliance. Therefore, a thorough assessment is required to evaluate the risks, data requirements, and broader implications of recognising carbon pricing mechanisms in LDCs as potentially compatible within the CBAM framework.
The Rapporteur proposes a series of measures to enhance the practical applicability of the CBAM Regulation and reduce uncertainties for operators. Among others, the Commission should publish default values for the newly included downstream goods in a timely manner before their application, using transparent and robust methodologies. At the same time, the Rapporteur highlights that the use of actual values should be the guiding principle. Furthermore, the Rapporteur proposes to define “pre-consumer scrap” and make explicit that the burden of proof lies with importers who wish to declare post-consumer scrap. Considering the newly introduced concept on abusive practices, the Rapporteur stresses the need for clearer rules; defining abusive practices more explicitly, specifying the parameters on which the Commission will monitor risks of such practices, clarifying the Commission’s mandate to adopt additional and ensuring safeguards and transparency in the exercise of these powers.
The Rapporteur stresses that the next CBAM revision, due by the end of 2027, should progressively extend coverage to indirect emissions in additional sectors, supporting a coherent EU carbon pricing framework and the Union’s climate-neutrality objectives. Given current disparities in indirect cost compensation across Member States, the Commission should assess technical and policy options, including a gradual phase-in of indirect emissions and a coordinated phase-out of compensation measures. The Commission’s review report from the transitional phase indicates that certain chemicals, polymers, and selected scrap materials could be feasibly included in the future, starting with products with simpler value chains or established EU ETS benchmarks and gradually expanding.
The Rapporteur is of the opinion that the proposed amendments create a coherent, technically feasible, and predictable framework, which balances the needs of short-term industrial competitiveness with long-term decarbonisation objectives, strengthens the EU’s carbon pricing framework, and incentivises a fair and effective reduction of greenhouse gas emissions across the Union and with its trading partners.
Annex: declaration of input 5 blocks
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur declares that he included in his report input on matters pertaining to the subject of the file that he received, in the preparation of the report, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register |
| APPLiA |
| ASOC |
| ArcelorMittal |
| Bellona |
| Hy24 |
| CarbonChain |
| EUNIRPA |
| Fertilizers Europe |
| TRATON |
| Business for CBAM Coalition |
| UNIFE |
| Materia |
| Groupe SEB |
| Miele |
| Siemens |
| Cement Europe |
| European Aluminium |
| European Panel Federation |
| Salzgitter AG |
| Carbon Market Watch |
| EUROFER |
| Norsk Hydro |
| Green Trade Network |
| Semperit |
| Hyundai |
| France Industrie |
| TATA Steel |
| European Heating Industry |
| Stegra |
| Riva group |
| MEDEF |
| SSAB |
| InfluenceMap |
| VicatGroup |
| Upcatalyst |
| Upcatalyst |
| Hydnumsteel |
| Interfer |
| Heidelberg Materials |
| Evonik |
| Osrich Group |
| ENTSO-E |
| Ecocemglobal |
| Fertighy |
| 2. Representatives of public authorities of third countries, including their diplomatic missions and embassies |
| - |
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing
Budgetary assessment of the committee on budgets 22 blocks
on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
The Committee on Budgets has carried out a budgetary assessment of the proposal under Rule 58 of the Rules of Procedure and has reached the following conclusions:
A.whereas the present proposal aims at extending the scope of the Regulation on the Carbon Border Adjustment Mechanism (CBAM), in order to tackle attempts to avoid compliance, and improve and further simplify certain provisions pertaining to electricity imports;
B.whereas on 20 June 2023, the Commission proposed that the proceeds of the CBAM become an EU own resource; whereas Parliament approved that proposal in its position of 9 November 2023; whereas the proposal on new own resources dating from 2021 has still not been approved by the Council; whereas the latest proposal, of 16 July 2025, on the system of own resources, reaffirms that the use of CBAM-based own resources remains an integral element of the Commission’s own resources package for the 2028-2034 multiannual financial framework (MFF) period;
C.whereas the proposal strives to strike a balance between short-term industrial competitiveness and long-term decarbonisation objectives; whereas the macro-economic impacts of an extension of the scope of the Regulation to downstream goods are projected to be fiscally negligible (less than 0.001 % of GDP);
D.whereas the proposal is projected to entail additional revenue in the order of EUR 580 million annually by 2030 and EUR 690 million by 2035;
E.whereas the additional tasks for the Commission linked to the extension of the Regulation’s scope are estimated to require EUR 5 million in commitment appropriations and EUR 1 million in additional payment appropriations in 2027 for operational expenditure under Heading 3, with no additional administrative costs; whereas the total commitment appropriations for the CBAM’s operational and administrative expenditure under the 2028-2034 MFF period are estimated to amount to around EUR 40 million per year;
F.whereas the additional costs linked to the extension of the Regulation’s scope for the 2028-2034 MFF period are not indicated in detail, and nor are they separated from previous estimates of the cost of implementing the CBAM Regulation, as a whole;
G.whereas an interinstitutional agreement was reached in 2020, approving a package of new own resources devised to enable the EU to finance the joint debt issued after the adoption of the NextGenerationEU funds, one of which is the CBAM; whereas this agreement has since been blocked in the Council and has therefore not yet been implemented, with all of the consequences that this entails for the financing of EU budgets, for the repayment of debt accrued as a result of the NextGenerationEU funds and for the preparation of the 2028-2034 MFF, which is limited in revenue due to non-compliance with that agreement, and has therefore prompted new proposals for own resources and levies that would be detrimental to the EU’s competitive capacity;
1.Welcomes the fact that, following up on the recommendations of the Commission’s December 2025 report on the application of the CBAM Regulation, the proposal to extend the scope of the CBAM Regulation and improve its functioning coincides with Parliament’s repeated calls to broaden the base for CBAM-based own resources;
2.Underlines that the additional revenue would be covered by the Council decision, proposed by the Commission in December 2025, on the system of own resources and would constitute, though modest in volume, genuine, ‘fresh’ and additional revenue, as repeatedly called for in Parliament’s April 2026 interim report on the proposal for the MFF for 2028-2034;
3.Strongly encourages potential further extensions of the scope of the CBAM Regulation in the future, such as an extension of its scope to downstream products; stresses that such scope extensions would automatically broaden the base for CBAM-own resources without requiring further changes to the Council Decision on Own Resources; re-affirms, in this context, that any future revision of the scope or definition of the CBAM Regulation’s sectors and products should follow a strict environmental rationale, on the basis of its environmental effectiveness, implications for EU competitiveness in the global markets, administrative feasibility and innovation capacity; concludes, therefore, that decisions regarding the scope of the CBAM Regulation should not be driven primarily by revenue considerations; emphasises, nevertheless, that an expanded scope, as well as higher CO2 prices, would, all else being equal, lead to higher levels of public income in a domain of exclusive EU competence;
4.Takes note of the necessary additional operational commitment appropriations, as indicated in the Legislative Financial Statement (LFS), amounting to EUR 5 million above the programmed amount for the CBAM line in 2027; reiterates its long-standing position that new tasks and responsibilities should, in principle, be financed by fresh resources; deplores the limited margins available under Heading 3 and Heading 7 of the MFF for 2027; recalls that any redeployments are subject to confirmation as part of the annual budgetary procedure;
5.Takes note of the indicative figures for operational and administrative costs in the LFS, broken down by year, for the 2028-2034 MFF period; considers that these are tangible implications that must be integrated into the budget lines for actions financed under the Commission’s prerogatives under the new Headings 2 and 4, respectively; regrets, in this context, the fact that the LFS does not distinguish, more explicitly, the number of staff members required to cover the tasks related to the extension of the Regulation’s scope to downstream goods from the total number of staff members necessary for the implementation of the CBAM Regulation; assumes, therefore, that the additional tasks are to be covered by existing and already planned numbers of staff members;
6.Is aware of the inherent link between the revision of the CBAM Regulation and the introduction of a temporary decarbonisation fund, which is subject to a separate, dedicated budgetary assessment;
7.Recalls that the amendments or compromises made in the course of the negotiations must not lead to any provisions contradicting Parliament’s established position on the use of CBAM revenue as an own resource; considers it necessary, therefore, to take part in any further negotiations, including the trilogues, in order to monitor consistency with Parliament’s position on own resources and other pertinent budget-related provisions, and to ensure that the final agreement is compatible with the current MFF and Parliament’s position on the 2028-2034 MFF;
8.Acknowledges that any substantive changes in the governance of the implementation and enforcement of the CBAM Regulation, such as those related to penalties for non-compliance, would be beyond the scope of the present initiative; insists, therefore, that in the light of the planned revision of the CBAM Regulation, the proceeds of such penalties must be considered as general revenue for the EU budget;
9.Strongly reiterates the crucial need for sustainable, transparent, predictable and resilient revenue for the EU budget that should match the expenditure side, and the strategic priorities and financing needs of the EU; welcomes the Commission’s efforts to identify new own resources and to put forward certain calibrations of traditional own resources; supports the broader ‘basket approach’ proposed by the Commission, and calls on the Council to unblock the stalemate observed since 2020 on a basket of new genuine own resources, in order to reach an amount of own-resources revenue of at least EUR 60 billion per year; recalls Parliament’s position in its April 2026 interim report that the revenue potential of, among others, a digital services levy aimed at major digital platforms, an online gambling and betting services levy, the extension of the scope of the CBAM Regulation and a levy based on a uniform call rate on capital gains from crypto assets should all be explored as possible additional solutions, in order to ensure tax fairness and a revenue level that is commensurate with needs; stresses that expenditure commitments should be aligned with available resources and that long-term budgetary sustainability should remain a guiding principle of the 2028-2034 MFF.
Amendment 13 blocks
As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the proposal:
| Text proposed by the Commission | Amendment |
|---|---|
| (13a) The Commission should regularly assess the impact of the CBAM on the competitiveness of European energy industries and those exposed to international trade; |
| Text proposed by the Commission | Amendment |
|---|---|
| (18a) The monitoring, verification and reporting obligations provided for in this Regulation should be implemented in a proportionate manner and taking into account the size, resources and administrative capacity of undertakings, in particular small and medium-sized enterprises, avoiding unnecessary administrative burdens; |
| Text proposed by the Commission | Amendment |
|---|---|
| (50a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council. | |
| + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 23 June 2026 on the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures (COM(2025)0989). | |
| [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj). |
Annex: declaration of input 1 block
The rapporteur for budgetary assessment declares under her exclusive responsibility that she did not include in her budgetary assessment input from interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from representatives of public authorities of third countries, including their diplomatic missions and embassies, to be listed in this Annex pursuant to Article 8 of Annex I to the Rules of Procedure.
Opinion of the committee on international trade 4 blocks
on the proposal for a regulation of the European Parliament and of the Council on amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
Short justification 236 blocks
The rapporteur welcomes many aspects of the Commission’s proposal and agrees with the elements that close loopholes and address practical issues while respecting the logic of the underlying CBAM Regulation. It is important to focus on anti-circumvention in this early phase of the CBAM, to ensure that it starts in the best possible circumstances.
In this opinion, the rapporteur would like to focus on the international perception of the CBAM and the need to support our trade partners throughout its implementation. The committee has regularly heard concerns from partner countries who perceive the CBAM as administratively challenging, a barrier to trade, unilateral action by the EU and, in some cases, a protectionist measure presented as a climate policy. The Commission has been working to improve acceptance of the CBAM globally, but this work is not yet finished. The rapporteur proposes several measures that the Union can take to improve both the perception and the implementation of the CBAM internationally.
Firstly, at a very practical level, the Commission can provide technical assistance to third countries, particularly lower-middle-income countries (LMICs) and least developed countries (LDCs), to assist with MRV, emissions accounting and the development of carbon pricing policies.
Secondly, the rapporteur proposes several measures to better support LMICs and LDCs. In order to adequately understand the global impact of the CBAM, the Commission should regularly report on the impacts of CBAM on the economies of developing countries, their ability to comply with the regulation, and its contribution to industrial decarbonisation and the development of climate policies in those countries. Additionally, LDCs could be exempted from the financial obligations of the CBAM, while remaining subject to its reporting requirements in order to avoid circumvention. The Commission should also consider simplified procedures to apply to SMEs in LMICs and LDCs.
Thirdly, the sincerity of the CBAM as a genuine climate policy should be further demonstrated through the Union’s proactive and constructive engagement with international organisations and multilateral fora. The optics of this type of climate diplomacy are crucial at a time when the international order is being increasingly subjected to national interests. The Union must show its commitment to multilateralism and use these fora to engage with partner countries on issues of carbon pricing and industrial decarbonisation.
In addition, the Union must increase its support for decarbonisation in partner countries more broadly. In line with the European Parliament’s original position on the CBAM Regulation, the rapporteur proposes that the Commission direct an amount equivalent to at least 25% of the CBAM revenues towards additional international climate finance. She notes the recent proposal on the Temporary Decarbonisation Fund and strongly believes that an equivalent level of political will is needed to identify funding sources for additional international climate finance. In addition, the Commission should promote technology transfer of low-emission technologies, including through adaptation of WTO rules and the promotion of partnerships between EU producers and those in developing countries.
Furthermore, the environmental integrity of the CBAM is paramount, as is the need to provide clear, stable rules for our trading partners. Article 27a is an erroneous addition, both legally unsound and politically untenable, that risks completely undermining the CBAM. From an international trade perspective, using Article 27a to respond to short-term political crises will send a signal to trade partners that the CBAM is a protectionist measure rather than a robust climate policy. It also leaves the EU susceptible to external pressure and coercive practices. The retroactive application of Article 27a would also present a financial risk to the Union.
Lastly, the rapporteur would also like to highlight the unique situation of the north of Ireland in relation to the CBAM. As Ireland has a Single Electricity Market, the north of Ireland still falls under the EU ETS for power generation, but not for industrial processes. Uncertainty remains about the exact application of CBAM between the north of Ireland and the EU, and between Ireland and Britain, largely due to unclear and sometimes contradictory messaging from the British government. The Commission's proposal offers clarity around the potential for a Memorandum of Understanding to address these issues. Now both sides must keep their commitment to advance the linking of their respective ETSs by the next EU-Britain summit in July.
The Committee on International Trade submits the following to the Committee on the Environment, Climate and Food Safety, as the committee responsible:
| Text proposed by the Commission | Amendment |
|---|---|
| (1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation. | (1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation, based on coherent, quantitative and transparent methodologies. |
| 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj). | 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting low and middle-income third countries towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6 . The Union should continue to support those countries through the Union budget, especially LDCs, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7 , which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts. | (3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting developing countries, with special interest to LDCs towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement, in particular Article 2.26. The Union should continue to support those countries through the Union budget, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should also facilitate the transfer of low-emissions technologies, as well as capacity-building programmes and technical assistance, including support for monitoring, reporting and verification systems and industrial decarbonisation strategies. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7, which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. In implementing this Regulation, the Union should therefore ensure that the CBAM contributes not only to preventing carbon leakage but also to supporting a fair and inclusive global transition to climate neutrality. To facilitate this, relevant union financial instruments should be mobilised to support the green transition and developing carbon pricing instruments in developing countries with special interest to LDCs. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and multilateral fora, and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts. |
| 5 Communication: The European Green Deal, COM/2019/640 final. | 5 Communication: The European Green Deal, COM/2019/640 final. |
| 6 OJ L 282, 19.10.2016, p. 4. | 6 OJ L 282, 19.10.2016, p. 4. |
| 7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final. | 7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final. |
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) In line with the principle of policy coherence for development and the Union’s climate commitments, the implementation of this Regulation should be accompanied, where possible and appropriate, by financial decarbonisation support for developing countries, with special interest to LDCs, through its external action instruments and within the multiannual financial framework. Such support is without prejudice to the Union’s broader climate finance commitments under the new collective quantified goal on climate finance which should be met through a dedicated and predictable EU public finance mechanism. |
| Text proposed by the Commission | Amendment |
|---|---|
| (3b) Cooperation with third countries is essential to support the effective implementation of this Regulation, promote industrial decarbonisation and foster the interoperability of carbon pricing systems and monitoring, reporting and verification practices. Such cooperation should help build common principles, improve transparency and support partner countries, in particular developing countries with special interest to LDCs, in adapting to the requirements of the CBAM while preserving its environmental integrity and preventing circumvention. The Commission should take into account capacity constraints and the principle of common but differentiated responsibilities and respective capabilities (CBDR-RC) when designing cooperation measures with developing countries. |
| Text proposed by the Commission | Amendment |
|---|---|
| (9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, as verified by the Commission. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to relevant market rules and transmission system operator (TSO) institutions in line with Regulation (EU) 2019/943 of the European Parliament and of the Council8 and Commission Regulation (EU) 2015/12229 , and the progress made by the relevant countries on carbon pricing instruments equivalent to the EU ETS insofar as electricity generation is concerned. | (9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, as verified by the Commission. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to the relevant market rules and the establishment of equivalent carbon pricing instruments insofar as electricity generation is concerned. Memoranda of Understanding shall have as their sole object alignment with the electricity market acquis and with equivalent carbon pricing instruments, and may not include conditionalities relating to other policy areas. |
| 8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI: http://data.europa.eu/eli/reg/2019/943/oj). | |
| 9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI: http://data.europa.eu/eli/reg/2015/1222/oj). |
Any exemption linked to electricity market integration should remain strictly limited to verifiable progress on alignment with the relevant electricity market acquis and equivalent carbon pricing instruments. This ensures legal certainty and prevents the Memorandum of Understanding from extending to policy areas not directly related to the objectives of this Regulation.
| Text proposed by the Commission | Amendment |
|---|---|
| (9a) The current reliance on country-level default emission values for imported electricity may not accurately reflect the actual emission intensity of electricity production, particularly in cases where electricity is predominantly generated from renewable energy sources. The emission calculation rules should take into account country- and region-specific energy mixes, particularly in non-EU countries with a significant share of renewable energy, in order to provide a more accurate and fair representation of electricity imports into the Union. Conditions for declaring actual emissions for electricity imports under the CBAM should be clarified in order to support a greater use of actual values, notably for electricity generated from renewable sources. This would ensure that the CBAM is effective in promoting third countries’ efforts to accelerate the decarbonisation of their electricity systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14a) Due to the complexity of accurately determining the carbon content associated with scrap use in unwrought aluminium, a simplified approach may be applied under the CBAM. A conservative default value based on emissions from primary aluminium production shall be used. This approach aims to reduce administrative complexity, facilitate the extension of the CBAM to downstream products, and limit competitive distortions between Union producers and importers. |
This amendment aims to ensure a level playing field between Union producers and importers under the CBAM by preventing distortions arising from the lack of reliable data on the carbon intensity of unwrought aluminium.
| Text proposed by the Commission | Amendment |
|---|---|
| (16) To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions, the Commission and the competent authority should be allowed to request the authorised CBAM declarant to provide evidence that the imported goods were produced in the declared installation, and for the declared production period. For certain goods, such as those subject to a higher heterogeneity of emission intensities, or only in certain cases, the evidence should be required as part of the CBAM declaration. The Commission should be empowered to adopt implementing acts to identify the goods for which such evidence should be required as part of the CBAM declaration as well as the specific type of evidence to be provided. | (16) To address the risk of misdeclaration of embedded emissions determined on the basis of actual emissions, the Commission and the competent authority should be required to request the authorised CBAM declarant to provide evidence that the imported goods were produced at the declared installation and for the declared production period, where the risk profile of the goods or country of origin so warrants. For goods characterised by a high degree of heterogeneity in emission intensities between installations or production routes, such evidence shall be required as part of the CBAM declaration. Iron and steel products falling under customs code 7205 present this condition of high heterogeneity, and declarants for such goods shall be required to provide evidence identifying the installation of primary production by means of a mill certificate issued by the original producer, containing the technical and production data necessary to trace the steel to its point of first solidification. The Commission should be empowered to adopt implementing acts identifying further goods for which origin evidence shall be required as part of the CBAM declaration. |
Misdeclaration of embedded emissions is most likely to occur where heterogeneity of production routes allows selective reporting of lower-intensity output. For CN 7205 iron and steel products, mill certificates already exist as a standard industry document and provide a reliable, low-burden mechanism to verify the declared installation. Requiring them systematically closes an enforcement gap without creating new administrative obligations for compliant operators.
| Text proposed by the Commission | Amendment |
|---|---|
| (16a) The absence of measures addressing exports creates carbon leakage risks and an uneven playing field for the Union exporting industry. |
| Text proposed by the Commission | Amendment |
|---|---|
| (19a) To avoid further asymmetries within CBAM between Union production and imports of scrap inputs, it is essential to consider the specific characteristics of aluminium scrap and waste streams, for which traceability and environmental qualification cannot always be reliably guaranteed. These limitations could exacerbate existing distortions in the treatment of recycled content and reduce the effectiveness of the CBAM in preventing carbon leakage. It is therefore appropriate to provide for the application of conservative default values based on representative carbon intensities when determining recycled content is not possible, in order to guarantee the integrity of the mechanism and a level playing field for EU industry. |
| Text proposed by the Commission | Amendment |
|---|---|
| (21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the carbon credits under Article 6 of the Paris Agreement. | (21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the use of dual carbon pricing schemes. This approach would enhance acceptance among trading partners. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36) To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956. | (36) While the existing enforcement framework under Regulation (EU) 2023/956 addresses a range of avoidance risks, including the misclassification of goods, under-declaration of quantities, failure to submit the CBAM declarations, and the misapplication of de minimis thresholds, or shifting production to a third country with the purpose of avoiding higher default or actual emission values when determining the origin of good, additional provisions are needed to effectively address the risks of abusive practices. To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956. Furthermore, the Commission should continue to assess other anti-circumvention risks not yet addressed in Regulation (EU) 2023/956, and, where necessary, review and address such risks. |
| Text proposed by the Commission | Amendment |
|---|---|
| (37) To enable a swift reaction in the case of serious and unforeseeable consequences from the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union internal market, the Commission should be empowered to adopt delegated acts to remove a good from the scope of Regulation (EU) 2023/956. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (46) The method used to calculate the emission factor for imported electricity should be modified so as to take into account the electricity produced from all sources, including non-fossil fuel sources. As a result, revised default values for imported electricity should be calculated and made available by the Commission. | (46) The method used to calculate the emission factor for imported electricity should be modified so as to take into account the electricity produced from all sources, including non-fossil fuel sources, while ensuring that such methodology adequately reflects the specific circumstances of candidate countries and allows for the recognition of electricity generated from renewable sources, including through guarantees of origin or equivalent instruments. As a result, revised default values for imported electricity should be calculated and made available by the Commission. |
| Text proposed by the Commission | Amendment |
|---|---|
| (50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of removing goods from the scope of Annex I, where necessary, due to severe harm to the Union internal market caused by serious and unforeseeable circumstances, and until these serious and unforeseeable circumstances have passed. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council should receive all documents at the same time as Member States' experts, and their experts should systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (aa) in Article 2, the following paragraph is inserted: | |
| 3aa. From 1 January 2026, by way of derogation from paragraphs 1 and 2, this Regulation shall not apply to goods listed in Annex I in an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union, where the following conditions are cumulatively fulfilled: (a) the goods are intended to be processed in that outermost region as part of a local production process; (b) goods imported for local processing shall not re-enter the customs territory of the Union, with the exception of their entry into other outermost regions. An importer intending to benefit from the derogation provided for in the first subparagraph shall submit to the competent authority of the Member State to which the outermost region concerned belongs a declaration of compliance with the conditions set out in points (a) and (b). The Member State shall ensure compliance with point (b).’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (3a) in Article 3, the following points are added: | |
| (35a) ‘outermost region’ means one of the regions referred to in Article 349 of the Treaty on the Functioning of the European Union, |
| Text proposed by the Commission | Amendment |
|---|---|
| (35b) ‘local production in an outermost region’ means a production process carried out in a facility physically located in an outermost region as defined in point (35), the imported goods of which are primarily intended for consumption in that region or in other outermost regions’.’ |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. | The Commission shall monitor at Union level the impact of the CBAM on the Union internal market on a continuous basis, drawing on customs import declarations, CBAM declarations, data from the CBAM registry, and any other relevant sources, including information provided by Member States through the Expert Group on the CBAM. Where the Commission, taking into account the relevant information, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it shall communicate a description of these risks to importers and authorised CBAM declarants, as well as to competent authorities and customs authorities. It shall inform competent authorities and customs authorities about these risks with a view of increasing their level of control. The Commission shall be empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. For the purpose of identifying combinations of goods and origins at high risk of abusive practices, the methods shall be based on a transparent and objective assessment that considers, where relevant, the following indicators: trends in import volumes and their distribution across countries of origin, the degree of heterogeneity in emission intensities of the goods in scope; the level and consistency of declared emissions from installations in third countries; and the existence of state interventions in third countries for operators to engage in abusive practices including CBAM certificate cost absorption. The methods shall allow for the application of the default values or actual emissions for the third country where most of the production takes place in terms of input material (precursors) contained in the imported goods. With regard to the heterogeneity of specific products, the methods shall allow for the application of default values per product, where data allows. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices; | The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices. Any measures adopted under this paragraph shall be proportionate to the size and risk profile of the operators concerned, be applied as long as necessary, and supported by regulatory guidance published by the Commission at the time of their entry into force. |
| Text proposed by the Commission | Amendment |
|---|---|
| The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.; | The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply for a period of two calendar years from the date of application of the relevant implementing act. |
A temporary derogation from the mark-up for certain downstream goods may be justified in view of the complexity of the supply chain. However, such derogation should remain strictly time-limited in order to preserve the environmental integrity of the CBAM and avoid a permanent structural exemption.
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). | The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered. Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
| Text proposed by the Commission | Amendment |
|---|---|
| (2) the following subparagraph is added: | deleted |
| ‘The qualifications referred to in the first subparagraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures and the appropriate exchanges of information between the independent person, national accreditation bodies, the Commission and competent authorities.;’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (7a) the following Article is inserted: | |
| Article 9a | |
| Cooperation with third countries on carbon pricing and CBAM interoperability | |
| 1. The Commission shall actively engage with third countries, international organisations and multilateral fora in bilateral and multilateral discussions, in coordination with Member States where appropriate, in order to promote the objectives of this Regulation, address concerns of partner countries, facilitate transparency, interoperability and alignment of carbon pricing systems and support policies for industrial decarbonisation. | |
| 2. The Commission shall pursue such engagement, where appropriate, through structured dialogues, cooperation roadmaps, exchanges of best practices, and participation in relevant international fora and initiatives, including the UNFCCC, the International Carbon Action Partnership, the World Bank Partnership for Market Implementation, the OECD, the WTO, the IMO, the ICAO, the G7 and the G20. | |
| 3. The Commission shall promote cooperation with third countries with a view to enhancing the interoperability of carbon pricing systems and the alignment of monitoring, reporting and verification (MRV) practices. Such cooperation may include structured dialogues, roadmaps, partnerships and industry initiatives, aimed at developing common principles, robust standards and definitions for carbon pricing and related MRV practices, exchanging information on emissions accounting methodologies, assessing carbon pricing mechanisms applied in third countries. | |
| 4. The Commission shall assess whether further measures may be appropriate to facilitate the implementation of this Regulation in relation to developing countries, with particular attention to LDCs. The Commission shall ensure that such measures do not undermine the reliability of CBAM reporting, create structural risks of circumvention or weaken the climate integrity of this Regulation. | |
| 5. Trade, cooperation or other agreements concluded by the Union with third countries shall not directly or indirectly exempt authorised CBAM declarants from obligations under this Regulation, lower the level of obligations applicable to goods covered by this Regulation, or contain provisions that could undermine the effective implementation of the CBAM or give rise to trade remedies in response to its application. | |
| 6. In order to enhance trade relations, and without prejudice to the principle of budgetary universality, the Commission shall mobilise, where appropriate, relevant Union financial instruments to support green transition efforts and the development of carbon pricing instruments in developing countries with special interest to LDCs. |
| Text proposed by the Commission | Amendment |
|---|---|
| (8a) the following Article is inserted: | |
| "Article 10aa | |
| Technical Assistance | |
| 1. The Union shall facilitate the effective implementation of this Regulation by providing technical assistance, when necessary, to developing countries with special interest to LDCs, and countries experiencing unforeseeable, exceptional and unprovoked events as per Article 30(7) of this Regulation. | |
| 2. The Commission shall develop a comprehensive framework of technical assistance, using existing instruments, aimed at supporting competent authorities in developing countries in relation to: | |
| (a) facilitating compliance with the requirements for the monitoring, reporting and verification (MRV) of embedded emissions in goods covered by this Regulation as well as the alignment of MRV practices globally; | |
| (b) the development and implementation of reliable emissions accounting systems consistent with Union methodologies; | |
| (c) the collection, management and transmission of emissions data required for CBAM reporting and the use of digital tools made available under this Regulation; and | |
| (d) the development of regulatory and institutional capacity relevant to carbon pricing or equivalent climate policy instruments, with a view to fostering the interoperability of carbon pricing systems. | |
| 3. Technical assistance may include, inter alia: | |
| (a) capacity-building assistance and training programmes for public authorities and private operators, including through the Technical Assistance and Information Exchange (TAIEX) tool; | |
| (b) the provision of methodological guidance, digital tools and technical documentation necessary for the calculation and reporting of embedded emissions; | |
| (c) structured dialogues, road-maps, institutional cooperation and exchange of best practices with competent authorities in third countries; | |
| (d) targeted support for the establishment or strengthening of domestic emissions monitoring and verification systems; and | |
| (e) facilitating technology transfers as well as partnerships and industry initiatives. | |
| 4. Where candidate countries facing an exceptional and immediate security situation, the Union’s technical assistance framework shall support competent authorities in maintaining reliable emissions reporting, including, where appropriate and without undermining the environmental integrity of the CBAM, through the temporary and periodically reviewed use of previously verified emissions data. | |
| 5. The Commission shall ensure that assistance provided under this Article is coordinated, with relevant Union external action instruments, including development cooperation programmes, climate finance mechanisms, and international partnerships supporting industrial decarbonisation. | |
| 6. The Commission shall regularly monitor the technical assistance provided to third countries in accordance with paragraph 1, in order to evaluate its effectiveness in contributing to the decarbonisation process in those countries and shall report every two years to the European Parliament and the Council on the implementation of this Article, including the scope of assistance provided, beneficiary countries, and the contribution of such assistance to improving compliance with this Regulation and supporting decarbonisation in third countries, particularly the adoption of MRV practices and the development of common principles and the mutual recognition of comparable carbon pricing systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| By way of derogation from paragraph 5, where the competent authority finds that the applicant or the authorised CBAM declarant does not demonstrate its financial capacity to fulfil its obligations under this Regulation, including by failing to comply with the requirement set out in Article 22(2), the competent authority may require the provision of a guarantee. | By way of derogation from paragraph 5, where the competent authority finds that the applicant or the authorised CBAM declarant does not demonstrate its financial capacity to fulfil its obligations under this Regulation, including by failing to comply with the requirement set out in Article 22(2), the competent authority may require the provision of a guarantee. In determining the amount and form of the guarantee, the competent authority shall take into account the size of the authorised CBAM declarant, in particular where it is a small or medium-sized enterprise within the meaning of Commission Recommendation 2003/361/EC, ensuring that the guarantee requirement is proportionate to the actual financial risk and does not constitute a disproportionate obstacle to access to the status of authorised CBAM declarant. |
The application of guarantee requirements should remain proportionate to the actual financial risk involved. This is particularly important for small and medium-sized enterprises, so that the mechanism does not create unnecessary administrative or financial barriers to access the status of authorised CBAM declarant.
| Present text | Amendment |
|---|---|
| (16a) in Article 27, paragraph 6 is replaced by the following: | |
| 6. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (a) of this Article, are occurring in one or more Member States by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to amend the list of goods in Annex I by adding the relevant slightly modified products referred to in paragraph 2, point (a), of this Article, for anti-circumvention purposes. | ‘6. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (a) of this Article, are occurring in one or more Member States by way of an established pattern, it shall, within three months from the collection of the findings, initiate the procedure for the adoption of delegated acts in accordance with Article 28 to amend the list of goods in Annex I by adding the relevant slightly modified products referred to in paragraph 2, point (a), of this Article, for anti-circumvention purposes. |
| With a view to addressing circumstances referred to in paragraph 2 points (c), the Commission shall be empowered to adopt delegated acts in accordance with Article 28 in order to specify which values for default emissions or actual embedded emissions should apply to the goods concerned. Additionally, the Commission shall require Union customs authorities to use TARIC codes for the imported goods concerned.’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (17) the following Article 27a is inserted: | deleted |
| ‘Article 27a | |
| Serious and unforeseen circumstances | |
| The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’ |
| Text proposed by the Commission | Amendment |
|---|---|
| 2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. | 2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6) and Article 27(6) shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. |
| Text proposed by the Commission | Amendment |
|---|---|
| 3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.; | 3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6) and Article 27(6) may be revoked at any time by the European Parliament or by the Council.; |
| Text proposed by the Commission | Amendment |
|---|---|
| 7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.; | 7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6) and Article 27(6) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.; |
| Text proposed by the Commission | Amendment |
|---|---|
| (19) the following Article 28a is inserted: | deleted |
| ‘Article 28 | |
| Urgency procedure | |
| 1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure. | |
| 2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.;’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (vii) LDCs. | (vii) developing countries with special interest to LDCs, particularly as regards impacts on trade flows, participation in global value chains, employment, fiscal revenues, and compliance challenges, as well as any unintended environmental impacts; and |
| Text proposed by the Commission | Amendment |
|---|---|
| (viia) the administrative and financial compliance burden on small and medium-sized enterprises that import goods falling under the extended downstream scope, particularly as regards costs of monitoring, reporting and verification obligations, the availability of default values for downstream goods, and the proportionality of CBAM compliance costs relative to the unit value of the goods concerned. |
| Text proposed by the Commission | Amendment |
|---|---|
| (ii) the scope of this Regulation, including of the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage; | (ii) the scope of this Regulation, including of the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage, including downstream products, and newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to this Regulation; |
| Text proposed by the Commission | Amendment |
|---|---|
| (va) the scope, effectiveness and outcomes of bilateral and multilateral cooperation with third countries aimed at facilitating the implementation of this Regulation and the development, interoperability and alignment of carbon pricing mechanisms; |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I.; | (d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I, on the basis of data already collected pursuant to this Regulation, disaggregated at 8-digit CN level and, in the case of iron and steel goods listed in Annex I, the emission intensity for each production route defined in section 5.3 of the Annex of Regulation 2025/2620 for each country of origin. |
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) in Article 30(6), the following subparagraph is added: | |
| ‘Where the assessment identifies disproportionate burdens in relation to subparagraph (a) points iv, vii and viii, the Commission shall accompany it, where appropriate, with measures to reduce those burdens without undermining the environmental integrity of the CBAM.’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (20b) the following article is inserted: | |
| Article 30a | |
| Before 1 January 2028 the Commission shall present a report to the European Parliament and to the Council which assesses the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage. This report may, where appropriate, be accompanied by a legislative proposal to amend this Regulation, and may consider: | |
| (a) products falling under newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to Regulation (EU) 2023/956; | |
| (b) product families for which only certain sub-categories were included in the current scope extension; | |
| (c) products with a high carbon intensity and associated high risk of carbon leakage, which may include plastics and petrochemicals, subject to a gradual phase-in. | |
| The report may also consider relevant measures for strengthening decarbonisation initiatives with a view to achieving a climate-neutral union by 2050, such as: | |
| (a) the expansion of the coverage of indirect emissions; | |
| (b) the inclusion of lifecycle and feedstock emissions where relevant. |
| Text proposed by the Commission | Amendment |
|---|---|
| In order to ensure the timely and effective application of the extension of the scope of Annex I to downstream goods referred to in the third paragraph, the Commission shall: | |
| (a) adopt all implementing and delegated acts necessary for the application of the downstream scope extension, including the calculation and publication of default values for embedded emissions in downstream goods, no later than 30 June 2027; | |
| (b) ensure that the CBAM registry is adapted to accommodate the registration of operators and the processing of declarations for downstream goods no later than 30 September 2027; | |
| (c) publish guidance for importers and third-country operators on the monitoring, reporting and verification obligations applicable to downstream goods no later than 30 June 2027; | |
| (d) report to the European Parliament and to the Council, no later than 31 March 2027, on the state of preparedness for the downstream scope extension, including the readiness of the CBAM registry, the availability of default values, and any risks to the timely application of the extension. | |
| Where the report referred to in point (d) identifies material risks to the timely application of the extension, the Commission shall set out the measures it intends to take to ensure that the date of application of 1 January 2028 is met. |
Experience with the CBAM transitional period has shown that delays in adopting implementing acts and adapting IT systems undermine stakeholder readiness. Binding intermediate milestones ensure the Commission delivers all necessary legal and technical instruments ahead of 1 January 2028, while an early-warning report to the co-legislators allows implementation risks to be identified and addressed in time. This preserves a realistic timeline without compromising ambition.
Annex: declaration of input 4 blocks
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that she included in her opinion input on matters pertaining to the subject of the file that she received, in the preparation of the opinion, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register |
| World Wildlife Fund |
| European Environmental Bureau |
| Bellona |
| Institute for European Environmental Policy |
| Third Generation Environmentalism (E3G) |
| APPLiA – Home Appliance Europe |
| Bruegel |
| Global Strategic Communications Council |
| ODI Global |
| Carbon Market Watch |
| 2. Representatives of public authorities of third countries, including their diplomatic missions and embassies |
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur for opinion declares that she has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
Opinion of the committee on industry, research and energy 4 blocks
on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
Short justification 279 blocks
The European Commission’s proposals on the Carbon Border Adjustment Mechanism (CBAM) rightly identify several existing loopholes. Regarding the extension of the scope, the report suggests widening the CBAM to include downstream goods. Steel and aluminium are essential materials used in several strategic value chains, for this reason, it could easily be circumvented.
The Rapporteur is of the opinion that the definition of circumvention should be broadened to reduce the risk of circumvention, and the Commission’s processing times should be significantly shortened.
The Rapporteur proposes to add a number of CN codes to the Annexes to further extend the scope to downstream products.
On the possibility of exclusion of certain goods from the scope of the CBAM by the Commission the Rapporteur wishes to maintain legal predictability and therefore this mechanism should be used only as a last resort and for a limited period of time.
In sectors characterised by a particularly high risk of resource reallocation practices, such as the steel industry, it is essential to ensure the adoption of measures that are both effective and provide a high degree of legal certainty. In such sectors, the Carbon Border Adjustment Mechanism (CBAM) may be circumvented through the reallocation of remaining volumes of low-carbon products. Accordingly, the use of actual data should not be permitted in those circumstances.
Considering growing geopolitical uncertainty, the extension of the downstream scope should be guided by the overarching political priority of reversing the deindustrialisation trend and strengthening “Made in the EU” value chains. Without embedding this political and economic vision in the design of the CBAM, the erosion of the EU’s industrial base by actors with interests outside the EU will continue to accelerate. The Opinion, indeed, proposes introducing mandatory default values during a transition period for high-risk goods and countries.
The Opinion strikes a balance between ensuring the effectiveness of the CBAM and limiting its complexity and administrative burden. It adopts a flexible and targeted approach to identify imports at risk of circumvention or other practices aimed at evading CBAM obligations.
The Commission’s proposal introduces new, expedited procedures for removing certain third countries from the scope of the Carbon Border Adjustment Mechanism (CBAM). Those provisions are linked to “serious and unforeseen circumstances”, a concept which remains undefined. The introduction of such emergency procedures risks creating legal uncertainty in relation to a core instrument of the Union’s climate policy. In order to preserve legal certainty and predictability, the Rapporteur is the Opinion that only existing procedures for granting exemptions should be maintained.
The Opinion notes that the Commission’s proposal introduces the generic concept of “abusive practices” without establishing directly applicable countermeasures. For many sectors, this approach is unlikely to be effective.
Regarding Annex VIII, the Opinion proposes excluding pre-consumer steel scrap from the list of CBAM precursors. Indeed, treating pre-consumer scrap as having the same carbon footprint as blast furnace materials would penalise the electric arc furnace steel industry.
The Rapporteur is of the opinion that the solution proposed by the Commission about the pre-consumer scrap could lead to a further increase in scrap exports from the EU. To avoid such risks, the proposal on steel scrap should be rejected.
The Committee on Industry, Research and Energy submits the following to the Committee on the Environment, Climate and Food Safety, as the committee responsible:
| Text proposed by the Commission | Amendment |
|---|---|
| (1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation. | (1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation, based on measurable criteria and clear, transparent methodological approaches. |
| 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj). | 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (8) Electricity flows from third countries resulting from actions that transmission system operators take to ensure the safe and secure operation of their networks, including handling emergencies and unscheduled flows, should not be subject to this Regulation. | (8) Electricity exchanges and flows from third countries resulting from actions that transmission system operators take to ensure the safe and secure operation of transmission systems, including unintended exchange of energy as well as use of balancing services and handling emergencies, should not be subject to this Regulation. |
Electricity flows cannot be physically traced or attributed to a specific commercial transaction once injected into the interconnected grid. Physical flows follow system constraints, not commercial intent. Actions undertaken by TSOs to preserve system security including emergency assistance, balancing redispatch, countertrading, deviation settlements and other operational exchanges, do not constitute marked-based imports and cannot give rise to carbon leakage.
| Text proposed by the Commission | Amendment |
|---|---|
| (9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, as verified by the Commission. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to relevant market rules and transmission system operator (TSO) institutions in line with Regulation (EU) 2019/943 of the European Parliament and of the Council8 and Commission Regulation (EU) 2015/12229 , and the progress made by the relevant countries on carbon pricing instruments equivalent to the EU ETS insofar as electricity generation is concerned. | (9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. Such recognition should also help incentivise and support relevant third countries that have demonstrated credible progress towards market integration, decarbonisation and alignment with the relevant Union acquis. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, or as verified by the Commission. Where a third country initiates the process of market integration to fully transpose the electricity market acquis, the Commission should be able to assess the possibility of concluding a Memorandum of Understanding with that third country prior to the completion of the full integration of that acquis. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to relevant market rules and transmission system operator (TSO) institutions in line with Regulation (EU) 2019/943 of the European Parliament and of the Council8 and Commission Regulation (EU) 2015/12229 , and the progress made by the relevant countries on carbon pricing instruments equivalent to the EU ETS insofar as electricity generation is concerned. |
| 8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI: http://data.europa.eu/eli/reg/2019/943/oj). | 8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI: http://data.europa.eu/eli/reg/2019/943/oj). |
| 9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI: http://data.europa.eu/eli/reg/2015/1222/oj). | 9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI: http://data.europa.eu/eli/reg/2015/1222/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (9a) In markets that are already interconnected but only partly aligned with the EU ETS, divergences in scope with the CBAM may create practical uncertainties. In such situations, a Memorandum of Understanding can serve to clarify the application of the CBAM, promote consistency, and facilitate administrative cooperation, while also supporting closer coordination between emissions trading systems. The Commission should make sure that all relevant documents, including agreements, Memoranda of Understanding, roadmaps, commitments and strategies, adopted in relation to the exemption from the application of CBAM on electricity imports, are publicly available, together with the Commission’s assessments of the fulfilment of the conditions necessary for the conclusion of Memoranda of Understanding and for the granting of the exemption. Moreover, the Commission should publish the full list of Union law that third countries have to comply with in order to benefit from the exemption. |
| Text proposed by the Commission | Amendment |
|---|---|
| (12a) Abusive practices can also occur in case of resource shuffling. This practice can include, but is not limited to, situations whereby third countries or operators in these countries adapt to the CBAM by dedicating a limited number of installations to exports to the EU internal market, with or without dedicated investments in decarbonization. Such trends may result in a sudden change in trade pattern for the installation(s) concerned from a domestic to an export focus. Another possible relevant factor in assessing the high risk of abusive practices in the case of resource shuffling is the fact that these trends are not part of a country-wide effort to reduce emissions. In case of resource shuffling, there is a clear and imminent threat to the internal market which also compromises the environmental integrity of CBAM. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14) To enable a swift reaction in the case of evidence pointing towards a high risk of abusive practices, the Commission should be empowered to adopt delegated acts to lay down, for the use of actual emissions for a combination of goods and origins, the information to be declared as well as the evidence demonstrating that such abusive practices have not materialised. Where the Commission finds sufficient evidence pointing towards a high risk of abusive practices, the Commission should be required to act by way of delegated acts within three months after the finding. These conditions and evidence should be designed in a proportionate manner and they should not place unnecessary burden on operators and importers. | (14) To enable a swift reaction in the case of evidence pointing towards a high risk of abusive practices, the Commission should be empowered to adopt delegated acts to lay down, for the use of actual emissions or default values for a combination of goods and origins, the information to be declared as well as the evidence demonstrating that such abusive practices have not materialised. Where the evidence provided is considered insufficient, the Commission should be required to act by way of delegated acts within three months after the finding. As a precautionary measure, average national values should be applied until a delegated act is adopted. These conditions and evidence should be designed in a proportionate manner and they should not place unnecessary burden on operators and importers. In the cases referred to in Article 3(35), the Commission should apply the default values set out in Regulation (EU) 2025/2621 for a transitional period of at least three years in order to prevent abusive practices. However, such a measure should be accompanied by a safeguard clause granting the operator concerned an enforceable right to revert to the use of actual values without undue delay, upon submission of sufficient evidence demonstrating that it is not involved in abusive or circumvention practices, subject to a reasoned decision by the competent authority within a defined timeframe. |
| Text proposed by the Commission | Amendment |
|---|---|
| (14a) Because of the unique carbon cost burden on scrap prices that will affect only European transactions and European producers, a single default value should be applied to all unwrought aluminium uniformly, regardless of whether it contains pre- or post-consumer scrap. This default value should be based on the average CO₂ intensity of primary aluminium production in the country of smelting, without differentiation between primary and secondary production routes. The proposed single default value system would simplify CBAM, facilitate its extension to downstream products, and prevent competitive distortions between European producers and importers. |
| Text proposed by the Commission | Amendment |
|---|---|
| (16) To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions, the Commission and the competent authority should be allowed to request the authorised CBAM declarant to provide evidence that the imported goods were produced in the declared installation, and for the declared production period. For certain goods, such as those subject to a higher heterogeneity of emission intensities, or only in certain cases, the evidence should be required as part of the CBAM declaration. The Commission should be empowered to adopt implementing acts to identify the goods for which such evidence should be required as part of the CBAM declaration as well as the specific type of evidence to be provided. | (16) To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions, the Commission and the competent authority should be required to request the authorised CBAM declarant to provide evidence that the imported goods were produced in the declared installation, and for the declared production period. For certain goods, such as those subject to a higher heterogeneity of emission intensities, the evidence should be required as part of the CBAM declaration. Iron and steel products falling under customs codes as of 7205 meet the criterion of elevated heterogeneity and should therefore be covered by this provision, and CBAM declarants should be required to demonstrate the installation of “melt and pour” through a mill certificate issued by the original steel producer. Such certificate shall identify the relevant heat number and include the technical and production information necessary to ensure traceability of the origin of the steel. For the purposes of this provision, “melt and pour” should refer to the initial site at which crude iron and steel are first produced in liquid form in a steelmaking or ironmaking furnace and subsequently cast into their first solid state. The Commission should be empowered to adopt implementing acts to identify the goods for which such evidence should be required as part of the CBAM declaration as well as the specific type of evidence to be provided. |
| Text proposed by the Commission | Amendment |
|---|---|
| (20) With a view to strengthening the effectiveness of the CBAM to address the risk of carbon leakage of goods, emissions of pre-consumer aluminium scrap and pre-consumer steel scrap should be taken into account for the calculation of embedded emissions of goods. Since pre-consumer scrap is a co-product generated unintentionally in the production process of metal goods and immediately reusable in a production process, it is not considered at risk of carbon leakage in its own right. Therefore, the emissions of pre-consumer aluminium scrap and pre-consumer steel scrap should only be taken into account when used as a precursor for goods listed in Annex I of this Regulation. The Commission should ensure that the monitoring, reporting and verification of emissions embedded in pre-consumer scrap used as input material (precursor) is not circumvented, including by misreporting pre-consumer scrap as post-consumer scrap to lower the determination of embedded emissions. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the carbon credits under Article 6 of the Paris Agreement. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (21a) The Commission should proactively cooperate with third countries to enhance the interoperability of carbon pricing systems and promote the alignment of monitoring, reporting and verification (MRV) frameworks. This cooperation should seek to establish shared principles and enable the mutual recognition of equivalent carbon pricing schemes. The Commission should provide regular updates on the progress and results of these efforts. |
| Text proposed by the Commission | Amendment |
|---|---|
| (36a) In its report to the European Parliament and the Council on the application of the Regulation on the Carbon Border Adjustment Mechanism of 16 December 2025, the Commission concluded that, notwithstanding the exceptional circumstances resulting from Russia’s war of aggression against Ukraine, the application of CBAM to goods originating in Ukraine did not, at that stage, have a significant adverse impact on Ukraine’s economy or its capacity to recover. However, as the CBAM price started to apply first in January 2026, the Commission should closely and continuously monitor the actual impact of CBAM on the Ukrainian economy and continue structured dialogue with all relevant institutions on CBAM implementation and on possible special conditions for Ukrainian producers. The Commission should thoroughly assess whether a proportionate, temporary exemption might be warranted given Ukraine’s extraordinary situation resulting from Russia’s war of aggression against Ukraine. At the same time, the Commission should deliver on its commitment to accompany Ukraine through facilitative measures fully embedded in the CBAM framework, including simplification of reporting requirements, the use of actual emission data, the future availability of default carbon prices, and continued support for the development of robust MRV and carbon pricing systems. |
| Text proposed by the Commission | Amendment |
|---|---|
| (37) To enable a swift reaction in the case of serious and unforeseeable consequences from the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union internal market, the Commission should be empowered to adopt delegated acts to remove a good from the scope of Regulation (EU) 2023/956. | (37) To enable a swift reaction in the case of serious and unforeseeable consequences from the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union internal market, the Commission should be empowered to adopt delegated acts in accordance with Article 28, to temporarily redirect the CBAM revenue from these goods to the sectors affected by the disturbances in Union internal market. |
| Text proposed by the Commission | Amendment |
|---|---|
| (39) With the progressive phase-out of transitional free allocation of allowances under Directive 2003/87/EC of the European Parliament and of the Council11 , which establishes a system for greenhouse gas emission allowance trading within the Union (‘EU ETS’), and the progressive phase-in of the CBAM, the risk of carbon leakage will likely shift from the upstream sectors currently covered by the CBAM to downstream products. To preserve the effectiveness of the objectives of the CBAM, it is therefore necessary to extend the scope of Regulation (EU) 2023/956 to products further down the value chain. | (39) With the progressive phase-out of transitional free allocation of allowances under Directive 2003/87/EC of the European Parliament and of the Council11 , which establishes a system for greenhouse gas emission allowance trading within the Union (‘EU ETS’), and the progressive phase-in of the CBAM, the risk of carbon leakage shifts from the upstream sectors currently covered by the CBAM to downstream products. Upstream and downstream steel and aluminium industries are mutually dependent and exposed to increasing imports from third countries, where exporting producers benefit from lower environmental standards. To preserve the effectiveness of the objectives of the CBAM, it is therefore necessary to extend the scope of Regulation (EU) 2023/956 to products further down the value chain. |
| 11 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj). | 11 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj). |
| Text proposed by the Commission | Amendment |
|---|---|
| (39a) The Commission should, pursuant to Article 10(5) of Directive 2003/87/EC and Article 30(6) of this Regulation, present a proposal preventing the carbon leakage risk on export markets on a permanent basis with safeguards of products intended for exports. The support provided for exporters should provide an equivalent level of carbon leakage protection and maintain the targeting of compensation to companies that actually export as much as possible. |
| Text proposed by the Commission | Amendment |
|---|---|
| (39b) The Commission should define measurable Key Performance Indicators (KPIs) on Imports and EU Industrial Production of CBAM-covered materials and products to assess whether CBAM has the desired effect of holding significant production volumes (compared to “Non-CBAM scenario”) of CBAM-covered goods and products in Europe, in order to gain a competitive advantage in the expected global carbon-priced markets in the long term and measure these KPIs annually. In case the desired effect cannot be measured or is accompanied by significant adverse effects, the Commission should propose mitigation measures. |
| Text proposed by the Commission | Amendment |
|---|---|
| (46) The method used to calculate the emission factor for imported electricity should be modified so as to take into account the electricity produced from all sources, including non-fossil fuel sources. As a result, revised default values for imported electricity should be calculated and made available by the Commission. | (46) The method used to calculate the emission factor for imported electricity should be modified so as to take into account the electricity produced from all sources, including non-fossil fuel sources. As a result, revised default values for imported electricity should be calculated and made available by the Commission. The revised methodology should ensure that the use of average grid emission factors does not weaken incentives for additional renewable electricity generation. |
| Text proposed by the Commission | Amendment |
|---|---|
| (47a) The Commission should ensure the timely publication of the default values provided for in Regulation (EU) 2023/956 ahead of their application. Those values should be subject to regular review and, where necessary, updated on the basis of the latest reliable and publicly available data, using clear and robust methodologies. |
| Text proposed by the Commission | Amendment |
|---|---|
| (50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of removing goods from the scope of Annex I, where necessary, due to severe harm to the Union internal market caused by serious and unforeseeable circumstances, and until these serious and unforeseeable circumstances have passed. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council should receive all documents at the same time as Member States' experts, and their experts should systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts. | deleted |
| Text proposed by the Commission | Amendment |
|---|---|
| (aa) in paragraph 3a, the following point is added: | |
| (ba) ‘electricity exchanges and flows originating from third countries, resulting from physical nature of electricity transmissions and actions undertaken by transmission system operators to ensure the secure and stable operation of the transmission systems, including but not limited to unintended exchange of energy as well as use of balancing services and handling emergencies.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| The Memorandum of Understanding referred to in the first subparagraph shall set the timeline for the application of the exemption foreseen in Article 2(7) and the timeline for the implementation of a carbon pricing instrument equivalent to the EU ETS, insofar as electricity generation is concerned.; | The Memorandum of Understanding referred to in the first subparagraph shall set the timeline for the application of the exemption foreseen in Article 2(7) taking into account the target date for accession aligning with the Union’s enlargement policy towards the relevant third country and the timeline for the implementation of a carbon pricing instrument equivalent to the EU ETS, insofar as electricity generation is concerned. Where a third country initiates the process of market integration to fully transpose the electricity market acquis, the Commission may assess the possibility of concluding a Memorandum of Understanding with that third country prior to the completion of the full integration of that acquis.; |
| Text proposed by the Commission | Amendment |
|---|---|
| A third country or territory that fulfils all the conditions set out in paragraph 7, shall be listed in point 2 of Annex III. When assessing whether the conditions set out in paragraph 7 of this Article are fulfilled, the Commission shall take into account advancements in accordance with the timeline laid down in a Memorandum of Understanding under Article 2(7a). | A third country or territory that fulfils all the conditions set out in paragraph 7, shall be listed in point 2 of Annex III. When assessing whether the conditions set out in paragraph 7 of this Article are fulfilled, the Commission shall take into account the strategic objectives of the Union and advancements in accordance with the timeline laid down in a Memorandum of Understanding under Article 2(7a). |
| The Commission shall make available on their website and update, as relevant, at least on an annual basis, all agreements, Memoranda of Understanding, roadmaps, commitments, and strategies referred to in paragraphs 7 and 7a, the full list of Union law covered by such documents, and the Commission’s assessments of the progress towards or the fulfilment of the conditions set out in paragraph 7 prior to the signing of the Memoranda of Understanding referred to in paragraph 7a and prior to the listing of the third countries in point 2 of Annex III referred to in paragraph 8. |
| Text proposed by the Commission | Amendment |
|---|---|
| (da) in paragraph 9, the following point is added: | |
| (ca) the Commission has evidence that the exemption has resulted in the indirect importation into the Union of energy from sources subject to Union restrictive measures. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to amend the lists of third countries or territories listed in point 1 or 2 of Annex III by adding or removing a third country or territory, depending on whether the conditions set out in paragraph 6, 7 or 9 of this Article are fulfilled in respect of that third country or territory, or as a consequence of the incorporation of the CBAM into the EEA Agreement. Where, in the case of adding a third country to the list of third countries or territories listed in point 2 of Annex III, imperative grounds of urgency so require, the procedure provided for in Article 28a shall apply to delegated acts adopted pursuant to this paragraph. | The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to amend the lists of third countries or territories listed in point 1 or 2 of Annex III by adding or removing a third country or territory, depending on whether the conditions set out in paragraph 6, 7 or 9 of this Article are fulfilled in respect of that third country or territory, or as a consequence of the incorporation of the CBAM into the EEA Agreement. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Union may conclude agreements with third countries or territories with a view to taking into account carbon pricing mechanisms in such countries or territories for the purposes of the application of Article 9 as well as the mutual recognition of third-country accreditation bodies for the accreditation of a legal person to be a verifier pursuant to Article 18.; | The Union may conclude agreements with third countries or territories with a view to taking into account carbon pricing mechanisms in such countries or territories for the purposes of the application of Article 9 as well as the mutual recognition of third-country accreditation bodies for the accreditation of a legal person to be a verifier pursuant to Article 18 and shall in this context, seek to ensure the alignment of monitoring, reporting and verification systems, where feasible.; |
| Text proposed by the Commission | Amendment |
|---|---|
| 11a. A Member State may request the Commission to exempt from the application of this Regulation goods listed in Annex I intended exclusively for local use in the outermost regions of that Member State within the meaning of Article 349 TFEU, provided that such exemptions do not give rise to circumvention of this Regulation. A Member State shall notify the Commission and other Member States of the request sufficiently in advance specifying the regions and goods concerned and the measures taken to ensure that exempted goods remain exclusively for local use. The Commission shall adopt a decision authorising or refusing the request within two months of its submission. The Commission may request the amendment or termination of any exemption measure where circumvention is established. |
| Text proposed by the Commission | Amendment |
|---|---|
| (3) in Article 3, the following point (35) is added: | (3) in Article 3, the following points (35) and (36) are added: |
| Text proposed by the Commission | Amendment |
|---|---|
| (35) ‘abusive practices’ are practices pursued by an actor for the purpose of gaining a benefit by unduly avoiding, wholly or partially, the CBAM financial liability and thereby undermining the effectiveness of the CBAM to address the risk of carbon leakage in the EU.; | (35) ‘abusive practices’ are practices pursued by an actor for the purpose of gaining a benefit by unduly avoiding, wholly or partially, the CBAM financial liability and thereby undermining the effectiveness of the CBAM to address the risk of carbon leakage in the EU. Such abusive practices include, but are not limited to, the reorganisation of patterns and channels of sales to redirect by any means, to the EU low carbon goods, including the embedded precursors, without genuinely contributing to global emissions reductions. |
| Text proposed by the Commission | Amendment |
|---|---|
| (35a) 'resource shuffling' is redirecting to the Union the sales of goods covered by CBAM with lower embedded emissions that were sold to other markets during a reference period, while redirecting to other markets the sales of goods covered by CBAM with higher embedded emissions that were exported to the Union during the same reference period, without a corresponding decrease in total embedded emissions for goods covered by CBAM for the producer in question. |
| Text proposed by the Commission | Amendment |
|---|---|
| (e) where applicable for the purpose of addressing the risk of misdeclaration resulting from the lack of supply chain traceability, evidence that the goods imported during the preceding calendar year were produced at the declared installation and at the actual time of production referred to in the CBAM declaration; | (e) where applicable for the purpose of addressing the risk of misdeclaration resulting from the lack of supply chain traceability, evidence that the goods imported during the preceding calendar year were produced at the declared installation and at the actual time of production referred to in the CBAM declaration, and where relevant, evidence on the installation of "melt and pour"; |
| Text proposed by the Commission | Amendment |
|---|---|
| (f) where, in accordance with a delegated act adopted in accordance with paragraph 7, the embedded emissions are determined on the basis of actual emissions for a combination of goods and origins that are subject to a high risk of abusive practices, evidence demonstrating that the high risk of abusive practices has not materialised.; | (f) where, in accordance with a delegated act adopted in accordance with paragraph 7, evidence demonstrating that the high risk of abusive practices has not materialised.; |
| Text proposed by the Commission | Amendment |
|---|---|
| 6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). | 6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. The list of goods referred to in the previous sentence shall include goods subject to a higher heterogeneity of emission intensities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. | The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs authorities about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. In the cases referred to in Article 3(35), the Commission shall apply the default values set out in Regulation (EU) 2025/2621 for a transitional period of at least three years in order to prevent abusive practices. However, such a measure should be accompanied by a safeguard clause granting the operator concerned an enforceable right to revert to the use of actual values without undue delay, upon submission of sufficient evidence demonstrating that it is not involved in abusive or circumvention practices, subject to a reasoned decision by the competent authority within a defined timeframe. |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices; | The Commission shall adopt the delegated acts referred to in the first subparagraph without undue delay and no later than two months of finding that there is sufficient evidence pointing towards a high risk of abusive practices; |
| Text proposed by the Commission | Amendment |
|---|---|
| The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). | The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). |
| Text proposed by the Commission | Amendment |
|---|---|
| (c) in paragraph 7, the first sentence is replaced by the following: | deleted |
| ‘An operator may disclose the information on the conditions for the use of actual emissions, for the relevant combinations of goods and origins pursuant to Article 6(7), the verification of embedded emissions and the carbon price paid in a third country referred to in paragraph 5 of this Article to an authorised CBAM declarant or to another operator.’ |
| Text proposed by the Commission | Amendment |
|---|---|
| (d) in paragraph 7, the second sentence is replaced by the following: | deleted |
| ‘The operator may disclose to the authorised CBAM declarant only a summary of the information contained in paragraph 5, points (a), (b), (c) and (e). The authorised CBAM declarant shall be entitled to use that disclosed information in order to fulfil the obligation referred to in Article 8. | |
| Where the authorised CBAM declarant chooses to submit the CBAM declaration on the basis of this disclosed information, the authorised CBAM declarant shall remain responsible for surrendering the correct number of CBAM certificates pursuant to Article 22(1).’; |
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.; | 2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established shall, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. The evidence on the installation of “melt and pour” shall also be provided by means of a mill certificate.; |
| Text proposed by the Commission | Amendment |
|---|---|
| The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission. | The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the TARIC Code where available, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission. |
| Text proposed by the Commission | Amendment |
|---|---|
| (16) in Article 27(2), the following point (c) is added: | (16) in Article 27(2), the following points are added: |
| ‘(c) artificially adjusting the supply chains to make the goods benefit from lower default values.’; | ‘(c) artificially adjusting the supply chains to make the goods benefit from lower default values; |
| (ca) artificially adjusting the supply chains to import goods which are not listed in Annex I but fall under headings or sub-headings of CN codes listed in Annex I, or goods which can be slightly processed before falling under headings or sub-headings of CN codes listed in Annex I. | |
| (cb) absorbing partially or totally the cost of the CBAM Certificates by reducing the price of the relevant good listed in Annex I of this Regulation, in a situation that has insufficient due cause or economic justification other than undermining the effects of the obligations as laid down in this Regulation.’; |
| Present text | Amendment |
|---|---|
| (16a) in Article 27, paragraph 6 is replaced by the following: | |
| 6. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (a) of this Article, are occurring in one or more Member States by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to amend the list of goods in Annex I by adding the relevant slightly modified products referred to in paragraph 2, point (a), of this Article, for anti-circumvention purposes. | 6. The Commission shall regularly monitor every semester the trade flows of goods referred to in paragraph 2, points (a) and (d), of this Article. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (a) of this Article, are occurring in one or more Member States by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28, at the latest within three months from the collection of the findings to amend the list of goods in Annex I by adding the relevant modified products referred to in paragraph 2, point (a), of this Article, as well as the relevant products referred to in paragraph 2, point (d) of this Article for anti-circumvention purposes. |
| Text proposed by the Commission | Amendment |
|---|---|
| (17) the following Article 27a is inserted: | deleted |
| ‘Article 27a | |
| Serious and unforeseen circumstances | |
| The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (19) the following Article 28a is inserted: | deleted |
| ‘Article 28 | |
| Urgency procedure | |
| 1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure. | |
| 2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (iiia) the application of the inward processing procedure, as a possible practice undermining the environmental integrity of the instrument; |
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) in Article 30, paragraph 6, point (b), the following point is added: | |
| (vi) possible inclusion of the pre – consumer scrap |
| Text proposed by the Commission | Amendment |
|---|---|
| (20b) in Article 30, the following paragraphs are added: | |
| 8a. The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it shall, by adopting delegated act in accordance with Article 28, to temporarily redirect the CBAM revenue from these goods to the sectors affected by the disturbances in Union internal market until those serious and unforeseeable circumstances have passed.; | |
| 8b. The Commission shall define measurable Key Performance Indicators (KPIs) on Imports and EU Industrial Production of CBAM-covered materials and products to assess whether CBAM has the desired effect of holding significant production volumes (compared to “Non-CBAM scenario”) of CBAM-covered goods and products in Europe, in order to gain a competitive advantage in the expected global carbon-priced markets in the long term and measure these KPIs annually. In case the desired effect cannot be measured or is accompanied by significant adverse effects, the Commission shall propose mitigation measures. The KPIs shall be established for each product group or sector covered by this Regulation.’; |
| Present text | Amendment |
|---|---|
| (20c) in Article 36, paragraph 2, point (d) is replaced by the following: | |
| (d) Article 20(1), (3), (4) and (5) shall apply from 1 February 2027. | ‘(d) Article 20(1), (3), (4) and (5) shall apply from 1 February 2027. This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. Points 1 and 6 of Annex II, shall apply from 1 January 2026. However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1 (24) and point 2 of Annex II shall apply from 1 January 2028.). Article 1(21), (23) shall apply from 1 July 2027.’; |
| Text proposed by the Commission | Amendment |
|---|---|
| (21a) Annex II is amended in accordance with Annex Ia to this Regulation; |
| Text proposed by the Commission | |
| ‘[Iron and steel | |
| CN code | Greenhouse gas |
| … | … |
| Amendment | |
| in point 2, the following lines are added to the table ‘Iron and Steel’: | |
| ‘[Iron and steel | |
| CN code | Greenhouse gas |
| 3102 - Mineral or chemical fertilisers, nitrogenous: | Carbon dioxide and nitrous oxide |
| 3102 10 19 - Other | Carbon dioxide and Nitrous oxide |
| 3606 90 10 - Ferro-cerium and other pyrophoric alloys in all forms | Carbon dioxide |
| 3606 90 90 - Other | Carbon dioxide |
| 5321 89 00 - “Other appliances for solid fuel” | Carbon dioxide and perfluorocarbons |
| 6301 10 00 - Electric blankets | Carbon dioxide |
| 73 - Articles of iron or steel | Carbon dioxide and perfluorocarbons |
| 7310 10 00 - Of a capacity of 50 l or more | Carbon dioxide |
| 7311 00 19 - More than 50 l | Carbon dioxide and perfluorocarbons |
| 7312 - Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated: | Carbon dioxide |
| 7312 90 00 - Other | Carbon dioxide |
| 7313 00 00 - Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel | Carbon dioxide |
| 7314 - Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel: | Carbon dioxide |
| 7314 19 - Other | Carbon dioxide and perfluorocarbons |
| 7314 20 - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more: | Carbon dioxide and perfluorocarbons |
| 7314 20 10 - Of ribbed wire | Carbon dioxide |
| 7314 20 90 - Other | Carbon dioxide |
| 7314 31 - Plated or coated with zinc | Carbon dioxide |
| 7314 39 00 - Other | Carbon dioxide |
| 7314 41 - Plated or coated with zinc | Carbon dioxide |
| 7314 50 00 - Expanded metal | Carbon dioxide |
| 7315 12 00 - Other chain | Carbon dioxide |
| 7315 20 00 - Skid chain | Carbon dioxide |
| 7315 81 00 - Stud-link | Carbon dioxide |
| 7315 82 00 - Other, welded link | Carbon dioxide |
| 7315 89 00 - Other | Carbon dioxide |
| 7315 90 00 - Other parts | Carbon dioxide |
| 7316 00 00 - Anchors, grapnels and parts thereof, of iron or steel | Carbon dioxide |
| 7317 00 - Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper | Carbon dioxide |
| 7320 - Springs and leaves for springs, of iron or steel: | Carbon dioxide |
| 7320 10 11 - Laminated springs and leaves therefor | Carbon dioxide |
| 7320 10 19 - Other | Carbon dioxide |
| 7320 20 20 - Hot-worked | Carbon dioxide |
| 7320 90 30 - Discs springs | Carbon dioxide |
| 7321 11 10 - With oven, including separate ovens | Carbon dioxide and perfluorocarbons |
| 7321 11 90 - Other | Carbon dioxide and perfluorocarbons |
| 7321 12 00 - For liquid fuel | Carbon dioxide |
| 7321 19 00 - Other, including appliances for solid fuel | Carbon dioxide and perfluorocarbons |
| 7321 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 7322 90 - Air heaters and hot-air distributors (excluding parts thereof) | Carbon dioxide and perfluorocarbons |
| 7323 91 00 - Of cast iron, not enamelled | Carbon dioxide |
| 7323 92 00 - Of cast iron, enamelled | Carbon dioxide and perfluorocarbons |
| 7323 93 00 - Of stainless steel | Carbon dioxide and perfluorocarbons |
| 7323 94 00 - Of iron (other than cast iron) or steel, enamelled | Carbon dioxide and perfluorocarbons |
| 7323 99 00 - Other | Carbon dioxide and perfluorocarbons |
| 7324 10 00 - Sinks and washbasins, of stainless steel | Carbon dioxide |
| 7325 10 - Of non-malleable cast iron | Carbon dioxide and perfluorocarbons |
| 7325 91 - Grinding balls and similar articles for mills | Carbon dioxide and perfluorocarbons |
| 7325 99 - Other: | Carbon dioxide and perfluorocarbons |
| 7412 00 - Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | Carbon dioxide and perfluorocarbons |
| 7415 - Nails, tacks, drawing pins, staples (other than those of heading 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of copper: | Carbon dioxide |
| 7415 10 00 - Nails and tacks, drawing pins, staples and similar articles | Carbon dioxide |
| 7418 10 10 - Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof | Carbon dioxide and perfluorocarbons |
| 7419 99 - Other articles of copper | Carbon dioxide and perfluorocarbons |
| 76 - Aluminium and articles thereof | Carbon dioxide and perfluorocarbons |
| 7601 - Unwrought aluminium: | Carbon dioxide |
| 7603 - Aluminium powders and flakes: | Carbon dioxide |
| 7604 - Aluminium bars, rods and profiles: | Carbon dioxide |
| 7605 - Aluminium wire: | Carbon dioxide |
| 7606 20 Aluminium plates, sheets and strips, of a thickness exceeding 0,2 mm | Carbon dioxide |
| 7607 - Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm: | Carbon dioxide |
| 7608 - Aluminium tubes and pipes: | Carbon dioxide |
| 7609 - Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | Carbon dioxide |
| 7610 - Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge- sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures: | Carbon dioxide |
| 7611 - Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide |
| 7612 - Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment: | Carbon dioxide |
| 7613 - Aluminium containers for compressed or liquefied gas | Carbon dioxide |
| 7614 - Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated: | Carbon dioxide |
| 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium: | Carbon dioxide |
| 7615 10 10 - Cast | Carbon dioxide and perfluorocarbons |
| 7615 10 30 - Manufactured from foil of a thickness not exceeding 0,2 mm | Carbon dioxide and perfluorocarbons |
| 7615 10 80 - Other | Carbon dioxide and perfluorocarbons |
| 7615 20 00 - Sanitary ware and parts thereof | Carbon dioxide and perfluorocarbons |
| 7616 – Other articles of aluminium | Carbon dioxide |
| 7616 10 00 - Nails, tacks, staples (other than those of heading 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles | Carbon dioxide and perfluorocarbons |
| 7907 00 00 - Other articles of zinc | Carbon dioxide and perfluorocarbons |
| 8104 30 - Raspings, turnings and granules, graded according to size; powders | Carbon dioxide and perfluorocarbons |
| 8202 - Handsaws; blades for saws of all kinds (including slitting, slotting or toothless saw blades): | Carbon dioxide |
| 8207 30 10 - For working metal | Carbon dioxide |
| 8207 30 90 - Other | Carbon dioxide |
| 8207 60 10 - With working part of diamond or agglomerated diamond | Carbon dioxide |
| 8207 60 30 - For working metal | Carbon dioxide |
| 8207 60 50 - Other | Carbon dioxide |
| 8207 60 70 - For working metal | Carbon dioxide |
| 8207 60 90 - Other | Carbon dioxide |
| 8208 - Knives and cutting blades, for machines or for mechanical appliances: | Carbon dioxide |
| 8211 - Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor: | Carbon dioxide and perfluorocarbons |
| 8211 91 00 - Table knives having fixed blades | Carbon dioxide |
| 8211 92 00 - Other knives having fixed blades | Carbon dioxide |
| 8211 93 00 - Knives having other than fixed blades | Carbon dioxide |
| 8211 94 00 - Blades | Carbon dioxide |
| 8211 95 00 - Handles of base metal | Carbon dioxide |
| 8212 10 10 - Safety razors with non-replaceable blades | Carbon dioxide |
| 8212 10 90 - Other | Carbon dioxide |
| 8212 20 00 - Safety razor blades, including razor blade blanks in strips | Carbon dioxide |
| 8212 90 00 - Other parts | Carbon dioxide |
| 8213 00 00 - Scissors, tailors' shears and similar shears, and blades therefor | Carbon dioxide and perfluorocarbons |
| 8214 - Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files): | Carbon dioxide and perfluorocarbons |
| 8214 10 00 - Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor | Carbon dioxide |
| 8214 20 00 - Manicure or pedicure sets and instruments (including nail files) | Carbon dioxide |
| 8215 - Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware: | Carbon dioxide and perfluorocarbons |
| 8301 10 00 - Padlocks | Carbon dioxide |
| 8301 40 11 - Cylinder | Carbon dioxide |
| 8301 40 19 - Other | Carbon dioxide |
| 8301 50 00 - Clasps and frames with clasps, incorporating locks | Carbon dioxide |
| 8301 60 00 - Parts | Carbon dioxide |
| 8301 70 00 - Keys presented separately | Carbon dioxide |
| 8302 - Base-metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base-metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal: | Carbon dioxide and perfluorocarbons |
| 8302 10 00 - Hinges | Carbon dioxide |
| 8302 41 10 - For doors | Carbon dioxide |
| 8302 41 50 - For windows and French windows | Carbon dioxide |
| 8302 50 00 - Hat-racks, hat-pegs, brackets and similar fixtures | Carbon dioxide and perfluorocarbons |
| 8302 60 00 - Automatic door closers | Carbon dioxide |
| 8304 - Filing cabinets, paper trays and similar office or desk equipment, of base metal | Carbon dioxide |
| 8305 10 00 - Fittings for loose-leaf binders or files | Carbon dioxide and perfluorocarbons |
| 8305 20 00 - Staples in strips | Carbon dioxide and perfluorocarbons |
| 8305 90 00 - Other, including parts | Carbon dioxide and Nitrous oxide |
| 8307 90 00 - Of other base metal | Carbon dioxide and perfluorocarbons |
| 8309 - Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal: | Carbon dioxide and perfluorocarbons |
| 8309 10 00 - Crown corks | Carbon dioxide |
| 8309 90 10 - Capsules of lead, for bottles; capsules of aluminium, of a diameter exceeding 21 mm, for bottles | Carbon dioxide |
| 8309 90 90 - Other | Carbon dioxide and perfluorocarbons |
| 8310 - Sign-plates, nameplates, address-plates and similar plates, numbers, letters and symbols | Carbon dioxide |
| 8311 - Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying: | Carbon dioxide |
| 8311 10 00 - Coated electrodes of base metal, for electric arc-welding | Carbon dioxide and perfluorocarbons |
| 8311 20 00 - Cored wire of base metal, for electric arc-welding | Carbon dioxide and perfluorocarbons |
| 8402 - Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers: Steam or other vapour generating boilers: | Carbon dioxide and perfluorocarbons |
| 8402 11 00 - Watertube boilers with a steam production exceeding 45 tonnes per hour | Carbon dioxide and perfluorocarbons |
| 8402 12 00 - Watertube boilers with a steam production not exceeding 45 tonnes per hour | Carbon dioxide and perfluorocarbons |
| 8402 19 - Other vapour generating boilers, including hybrid boilers: | Carbon dioxide and perfluorocarbons |
| 8402 19 10 - Firetube boilers | Carbon dioxide and perfluorocarbons |
| 8402 19 90 - Other | Carbon dioxide and perfluorocarbons |
| 8402 20 00 - Superheated water boilers | Carbon dioxide and perfluorocarbons |
| 8402 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8403 - Central heating boilers other than those of heading 8402: | Carbon dioxide |
| 8403 10 - Boilers: | Carbon dioxide and perfluorocarbons |
| 8403 10 90 - Other | Carbon dioxide and perfluorocarbons |
| 8404 - Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units: | Carbon dioxide |
| 8404 10 00 - Auxiliary plant for use with boilers of heading 8402 or 8403 | Carbon dioxide and perfluorocarbons |
| 8404 20 00 - Condensers for steam or other vapour power units | Carbon dioxide and perfluorocarbons |
| 8404 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8405 - Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers: | Carbon dioxide |
| 8406 - Steam turbines and other vapour turbines: | Carbon dioxide |
| 8407 34 - Of a cylinder capacity exceeding 1 000 cm3: | Carbon dioxide and perfluorocarbons |
| 8407 91 - Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Carbon dioxide and perfluorocarbons |
| 8408 90 81 - Exceeding 500 kW but not exceeding 1 000 kW | Carbon dioxide and perfluorocarbons |
| 8408 20 - Engines of a kind used for the propulsion of vehicles of Chapter 87: | Carbon dioxide and perfluorocarbons |
| 8408 90 - Other engines: | Carbon dioxide and perfluorocarbons |
| 8409 - Parts suitable for use solely or principally with the engines of heading 8407 or 8408: | Carbon dioxide and perfluorocarbons |
| 8409 91 - Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Carbon dioxide and perfluorocarbons |
| 8409 99 - Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Carbon dioxide and perfluorocarbons |
| 8410 - Hydraulic turbines, water wheels, and regulators therefor: Hydraulic turbines and water wheels: | Carbon dioxide |
| 8411 - Turbojets, turbopropellers and other gas turbines: Turbojets: | Carbon dioxide |
| 8412 - Other engines and motors: | Carbon dioxide |
| 8413 - Pumps for liquids, whether or not fitted with a measuring device; liquid elevators | Carbon dioxide and perfluorocarbons |
| 8413 20 00 - Handpumps, other than those of subheading 8413 11 or 8413 19 | Carbon dioxide and perfluorocarbons |
| 8413 60 69 - Other | Carbon dioxide and perfluorocarbons |
| 8413 91 00 - Of pumps | Carbon dioxide |
| 8414 - Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters: | Carbon dioxide and perfluorocarbons |
| 8414 20 20 - Handpumps for cycles | Carbon dioxide and perfluorocarbons |
| 8414 20 80 - Other | Carbon dioxide and perfluorocarbons |
| 8414 51 - Comfort fans | Carbon dioxide and perfluorocarbons |
| 8414 59 - Other: | Carbon dioxide and perfluorocarbons |
| 8414 60 - Ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, Hoods having a maximum horizontal side not exceeding 120 cm | Carbon dioxide |
| 8414 61 00 - Heat pumps, of a power not exceeding 12 kW | Carbon dioxide and perfluorocarbons |
| 8414 70 00 - Gas-tight biological safety cabinets | Carbon dioxide and perfluorocarbons |
| 8414 90 00 - Parts | Carbon dioxide |
| 8415 - Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated: | Carbon dioxide and perfluorocarbons |
| 8415 10 - Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or ‘split- system’ | Carbon dioxide and perfluorocarbons |
| 8415 10 10 – self contained | Carbon dioxide and perfluorocarbons |
| 8415 81 00 - Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps) | Carbon dioxide and perfluorocarbons |
| 8415 82 00 - Other, incorporating a refrigerating unit | Carbon dioxide and perfluorocarbons |
| 8415 83 - Fan coil units; Air conditioning machines comprising a motor-driven fan, not incorporating a refrigerating unit but incorporating elements for changing the temperature and humidity | Carbon dioxide and perfluorocarbons |
| 8415 83 00 - Not incorporating a refrigerating unit | Carbon dioxide and perfluorocarbons |
| 8415 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8416 10 10 - Incorporating an automatic control device | Carbon dioxide and perfluorocarbons |
| 8416 20 10 - Only for gas, monobloc, incorporating a ventilator and a control device Other: | Carbon dioxide and perfluorocarbons |
| 8416 20 20 - Combination burners | Carbon dioxide |
| 8417 20 90 - Other | Carbon dioxide and perfluorocarbons |
| 8417 80 70 - Other | Carbon dioxide and perfluorocarbons |
| 8417 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8418 - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415: | Carbon dioxide and perfluorocarbons |
| 8418 21 - Compression-type: | Carbon dioxide and perfluorocarbons |
| 8418 21 10 - Of a capacity exceeding 340 litres; Other: | Carbon dioxide |
| 8418 21 51 - Table model | Carbon dioxide |
| 8418 21 91 - Not exceeding 250 litres | Carbon dioxide |
| 8418 21 99 - Exceeding 250 litres but not exceeding 340 litres | Carbon dioxide |
| 8418 29 00 - Other | Carbon dioxide and perfluorocarbons |
| 8418 29 - Refrigerators, household type, other (non-compression type) | Carbon dioxide and perfluorocarbons |
| 8418 30 - Freezers of the chest type, not exceeding 800 litres capacity: | Carbon dioxide and perfluorocarbons |
| 8418 40 - Freezers of the upright type, not exceeding 900 litres capacity: | Carbon dioxide and perfluorocarbons |
| 8418 50 00 - Other refrigerating or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture | Carbon dioxide and perfluorocarbons |
| 8418 61 - Heat pumps other than air conditioning machines of heading 8415 | Carbon dioxide and perfluorocarbons |
| 8418 69 00 - Other | Carbon dioxide and perfluorocarbons |
| 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric: | Carbon dioxide and perfluorocarbons |
| 8419 11 - Instantaneous gas water heaters | Carbon dioxide and perfluorocarbons |
| 8419 12 - Solar water heaters | Carbon dioxide and perfluorocarbons |
| 8419 19 - Other | Carbon dioxide and perfluorocarbons |
| 8419 39 00 - Other | Carbon dioxide and perfluorocarbons |
| 8419 50 80 - Other | Carbon dioxide and perfluorocarbons |
| 8419 50 - Heat-exchange units: | Carbon dioxide and perfluorocarbons |
| 8419 81 20 - Percolators and other appliances for making coffee and other hot drinks | Carbon dioxide and perfluorocarbons |
| 8419 81 80 - Other | Carbon dioxide and perfluorocarbons |
| 8419 89 10 - Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water | Carbon dioxide and perfluorocarbons |
| 8419 89 98 - Other | Carbon dioxide and perfluorocarbons |
| 8419 89 - Other: | Carbon dioxide |
| 8419 90 - Parts: | Carbon dioxide |
| 8421 12 00 - Clothes dryers | Carbon dioxide and perfluorocarbons |
| 8421 21 - For filtering or purifying water | Carbon dioxide |
| 8421 21 10 - For filtering or purifying water | Carbon dioxide and perfluorocarbons |
| 8422 11 00 - Of the household type | Carbon dioxide and perfluorocarbons |
| 8422 19 - Other | Carbon dioxide and perfluorocarbons |
| 8422 19 00 - Other | Carbon dioxide and perfluorocarbons |
| 8422 90 10 - Of dishwashing machines | Carbon dioxide and perfluorocarbons |
| 8424 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines: | Carbon dioxide and perfluorocarbons |
| 8424 10 00 - Fire extinguishers, whether or not charged | Carbon dioxide |
| 8424 41 00 - Portable sprayers | Carbon dioxide and perfluorocarbons |
| 8425 41 00 - Built-in jacking systems of a type used in garages | Carbon dioxide and perfluorocarbons |
| 8425 49 00 - Other | Carbon dioxide and perfluorocarbons |
| 8426 - Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane: | Carbon dioxide and perfluorocarbons |
| 8427 - Fork-lift trucks; other works trucks fitted with lifting or handling equipment: | Carbon dioxide and perfluorocarbons |
| 8427 10 - Self-propelled trucks powered by an electric motor: | Carbon dioxide and perfluorocarbons |
| 8427 21 - Other powered industrial trucks | Carbon dioxide and perfluorocarbons |
| 8428 - Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics): | Carbon dioxide and perfluorocarbons |
| 8428 10 80 - Other | Carbon dioxide |
| 8428 39 20 - Roller conveyors | Carbon dioxide |
| 8429 - Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and roadrollers: | Carbon dioxide and perfluorocarbons |
| 8429 51 99 - Other | Carbon dioxide and perfluorocarbons |
| 8429 52 10 - Track-laying excavators | Carbon dioxide and perfluorocarbons |
| 8429 52 90 - Other | Carbon dioxide and perfluorocarbons |
| 8430 - Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pile extractors; snowploughs and snowblowers: | Carbon dioxide and perfluorocarbons |
| 8430 20 00 - Snowploughs and snowblowers | Carbon dioxide and perfluorocarbons |
| 8431 - Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: | Carbon dioxide and perfluorocarbons |
| 8431 42 00 - Bulldozer or angledozer blades | Carbon dioxide and perfluorocarbons |
| 8431 49 80 - Other | Carbon dioxide and perfluorocarbons |
| 8432 29 50 - Rotovators | Carbon dioxide and perfluorocarbons |
| 8432 41 00 - Manure spreaders | Carbon dioxide and perfluorocarbons |
| 8433 - Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437: | Carbon dioxide and perfluorocarbons |
| 8433 11 10 - Electric | Carbon dioxide and perfluorocarbons |
| 8433 19 10 - Electric | Carbon dioxide and perfluorocarbons |
| 8433 19 90 - Without motor | Carbon dioxide and perfluorocarbons |
| 8436 - Other agricultural, horticultural, forestry, poultry-keeping or bee- keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders: | Carbon dioxide and perfluorocarbons |
| 8437 - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm- type machinery: | Carbon dioxide and perfluorocarbons |
| 8438 20 00 - Machinery for the manufacture of confectionery, cocoa or chocolate | Carbon dioxide and perfluorocarbons |
| 8438 80 99 - Other | Carbon dioxide and perfluorocarbons |
| 8439 - Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard: | Carbon dioxide and perfluorocarbons |
| 8440 10 90 - Other | Carbon dioxide and perfluorocarbons |
| 8441 10 30 - Guillotines | Carbon dioxide and perfluorocarbons |
| 8441 10 70 - Other | Carbon dioxide and perfluorocarbons |
| 8442 30 00 - Machinery, apparatus and equipment | Carbon dioxide and perfluorocarbons |
| 8443 - Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof: | Carbon dioxide and perfluorocarbons |
| 8443 91 91 - Of cast iron or cast steel | Carbon dioxide and perfluorocarbons |
| 8450 20 - Machines, each of a dry linen capacity exceeding 10 kg | Carbon dioxide and perfluorocarbons |
| 8450 20 00 - Machines, each of a dry linen capacity exceeding 10 kg | Carbon dioxide |
| 8450 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8451 - Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics: | Carbon dioxide and perfluorocarbons |
| 8451 29 - Other | Carbon dioxide and perfluorocarbons |
| 8454 - Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries: | Carbon dioxide and perfluorocarbons |
| 8454 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8455 - Metal-rolling mills and rolls therefor: | Carbon dioxide and perfluorocarbons |
| 8455 30 10 - Of cast iron | Carbon dioxide and perfluorocarbons |
| 8455 30 31 - Hot-rolling work-rolls; hot-rolling and cold-rolling back-up rolls | Carbon dioxide and perfluorocarbons |
| 8455 30 39 - Cold-rolling work-rolls | Carbon dioxide and perfluorocarbons |
| 8455 30 90 - Other | Carbon dioxide and perfluorocarbons |
| 8462 - Machine tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above: | Carbon dioxide and perfluorocarbons |
| 8465 - Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: | Carbon dioxide |
| 8474 - Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand: | Carbon dioxide and perfluorocarbons |
| 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter: | Carbon dioxide and perfluorocarbons |
| 8479 60 00 - Evaporative air coolers | Carbon dioxide and perfluorocarbons |
| 8479 83 00 - Cold isostatic presses | Carbon dioxide and perfluorocarbons |
| 8479 89 97 - Other | Carbon dioxide and perfluorocarbons |
| 8479 90 15 - Parts of machines of subheading 8479 89 70 | Carbon dioxide |
| 8479 90 20 - Of cast iron or cast steel | Carbon dioxide |
| 8479 90 70 - Other | Carbon dioxide |
| 8480 - Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics: | Carbon dioxide and perfluorocarbons |
| 8481 00 - Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: | Carbon dioxide and perfluorocarbons |
| 8481 - Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves: | Carbon dioxide |
| 8481 80 11 - Mixing valves | Carbon dioxide and perfluorocarbons |
| 8481 80 19 - Other | Carbon dioxide and perfluorocarbons |
| 8481 80 31 - Thermostatic valves | Carbon dioxide and perfluorocarbons |
| 8481 80 39 - Other | Carbon dioxide and perfluorocarbons |
| 8481 80 51 - Temperature regulators | Carbon dioxide and perfluorocarbons |
| 8481 80 59 - Other | Carbon dioxide and perfluorocarbons Carbon dioxide and perfluorocarbons |
| 8481 80 61 - Of cast iron | Carbon dioxide and perfluorocarbons |
| 8481 80 63 - Of steel | Carbon dioxide and perfluorocarbons |
| 8481 80 69 - Other | Carbon dioxide and perfluorocarbons |
| 8481 80 71 - Of cast iron | Carbon dioxide and perfluorocarbons |
| 8481 80 73 - Of steel | Carbon dioxide and perfluorocarbons |
| 8481 80 79 - Other | Carbon dioxide and perfluorocarbons |
| 8481 80 81 - Ball and plug valves | Carbon dioxide and perfluorocarbons |
| 8481 80 85 - Butterfly valves | Carbon dioxide and perfluorocarbons |
| 8482 - Ball or roller bearings: | Carbon dioxide and perfluorocarbons |
| 8483 - Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints): | Carbon dioxide and perfluorocarbons |
| 8483 00 - Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints): | Carbon dioxide and perfluorocarbons |
| 8483 10 - Transmission shafts (including cam shafts and crank shafts) and cranks: | Carbon dioxide and perfluorocarbons |
| 8483 10 50 - Articulated shafts | Carbon dioxide |
| 8483 10 95 - Other | Carbon dioxide |
| 8487 - Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter: | Carbon dioxide |
| 8501 - Electric motors and generators (excluding generating sets): | Carbon dioxide and perfluorocarbons |
| 8501 53 50 - Traction motors | Carbon dioxide and perfluorocarbons |
| 8501 61 20 - Of an output not exceeding 7,5 kVA | Carbon dioxide and perfluorocarbons |
| 8501 61 80 - Of an output exceeding 7,5 kVA but not exceeding 75 kVA | Carbon dioxide and perfluorocarbons |
| 8501 63 00 - Of an output exceeding 375 kVA but not exceeding 750 kVA | Carbon dioxide and perfluorocarbons |
| 8501 71 00 - Of an output not exceeding 50 W | Carbon dioxide and perfluorocarbons |
| 8501 72 00 - Of an output exceeding 50 W | Carbon dioxide and perfluorocarbons |
| 8501 80 00 - Photovoltaic AC generators | Carbon dioxide and perfluorocarbons |
| 8502 - Electric generating sets and rotary converters: | Carbon dioxide |
| 8503 - Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | Carbon dioxide |
| 8503 00 20 - Steel laminations and stator and rotor cores, whether or not stacked | Carbon dioxide and perfluorocarbons |
| 8503 00 91 - Of cast iron or cast steel | Carbon dioxide |
| 8503 00 98 - Other | Carbon dioxide and perfluorocarbons |
| 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors: | Carbon dioxide |
| 8504 10 20 - Inductors, whether or not connected with a capacitor | Carbon dioxide and perfluorocarbons |
| 8504 21 00 - Having a power handling capacity not exceeding 650 kVA | Carbon dioxide and perfluorocarbons |
| 8504 22 00 - Liquid dielectric transformers, having a power handling capacity > 650 kVA and ≤ 10 000 kVA | Carbon dioxide and perfluorocarbons |
| 8504 22 10 - Exceeding 650 kVA but not exceeding 1 600 kVA | Carbon dioxide and perfluorocarbons |
| 8504 22 90 - Exceeding 1 600 kVA but not exceeding 10 000 kVA | Carbon dioxide and perfluorocarbons |
| 8504 23 00 - Having a power handling capacity exceeding 10 000 kVA | Carbon dioxide and perfluorocarbons |
| 8504 31 - Having a power handling capacity not exceeding 1 kVA: | Carbon dioxide and perfluorocarbons |
| 8504 32 00 - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA | Carbon dioxide and perfluorocarbons |
| 8504 32 - Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA | Carbon dioxide and perfluorocarbons |
| 8504 33 - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA | Carbon dioxide and perfluorocarbons |
| 8504 33 00 - Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA | Carbon dioxide and perfluorocarbons |
| 8504 34 00 - Having a power handling capacity exceeding 500 kVA | Carbon dioxide and perfluorocarbons |
| 8504 40 95 - Other | Carbon dioxide and perfluorocarbons |
| 8504 50 - Other inductors | Carbon dioxide and perfluorocarbons |
| 8504 90 11 - Ferrite cores | Carbon dioxide and perfluorocarbons |
| 8504 90 13 - Steel laminations and cores, whether or not stacked or wound | Carbon dioxide and perfluorocarbons |
| 8504 90 17 - Other | Carbon dioxide and perfluorocarbons |
| 8505 22 00 - Liquid dielectric transformers, having a power handling capacity> 650 kVA and< 10 000 kVA | Carbon dioxide and perfluorocarbons |
| 8505 34 00 - Transformers, having a power handling capacity> 500 kVA | Carbon dioxide and perfluorocarbons |
| 8506 23 00 - Liquid dielectric transformers, having a power handling capacity> 10 000 kVA | Carbon dioxide and perfluorocarbons |
| 8508 - Vacuum cleaners: | Carbon dioxide and perfluorocarbons |
| 8509 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8514 11 00 - Hot isostatic presses | Carbon dioxide and perfluorocarbons |
| 8514 19 10 - Bakery and biscuit ovens | Carbon dioxide |
| 8514 19 80 - Other | Carbon dioxide |
| 8514 39 90 - Other | Carbon dioxide |
| 8516 10 - Electric instantaneous or storage water heaters and immersion heaters: | Carbon dioxide and perfluorocarbons |
| 8516 10 80 - Other | Carbon dioxide and perfluorocarbons |
| 8516 21 00 - Storage heating radiators | Carbon dioxide and perfluorocarbons |
| 8516 29 10 - Liquid-filled radiators | Carbon dioxide and perfluorocarbons |
| 8516 29 50 - Convection heaters | Carbon dioxide and perfluorocarbons |
| 8516 60 - Other ovens; cookers, cooking plates, boiling rings; grillers and roasters: | Carbon dioxide and perfluorocarbons |
| 8516 60 10 - Cookers (incorporating at least an oven and a hob) | Carbon dioxide and perfluorocarbons |
| 8516 60 80 - Ovens for building in | Carbon dioxide and perfluorocarbons |
| 8518 29 00 - Other | Carbon dioxide and perfluorocarbons |
| 8536 10 90 - For a current exceeding 63 A | Carbon dioxide and perfluorocarbons |
| 8541 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8544 - Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors: | Carbon dioxide and perfluorocarbons |
| 8544 19 00 - Other | Carbon dioxide |
| 8544 20 00 - Coaxial cable and other coaxial electric conductors | Carbon dioxide and perfluorocarbons |
| 8544 49 91 - Wire and cables, with individual conductor wires of a diameter exceeding 0,51 mm | Carbon dioxide |
| Ex 8508 11 00 - Of a power not exceeding 1 500 W and having a dust bag or other receptacle capacity not exceeding 20 l | Carbon dioxide and perfluorocarbons |
| ex 8516 60 50 - Cooking plates, boiling rings and hobs | Carbon dioxide and perfluorocarbons |
| 8537 10 10 - Numerical control panels with built-in automatic data-processing machine | Carbon dioxide |
| 8537 20 - For a voltage exceeding 1 000 V: | Carbon dioxide |
| 8537 20 91 - For a voltage exceeding 1 000 V but not exceeding 72,5 kV | Carbon dioxide |
| 8537 20 99 - For a voltage exceeding 72,5 kV | Carbon dioxide |
| 8604 - Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | Carbon dioxide |
| Ex 8516 79 70 - Other | Carbon dioxide and perfluorocarbons |
| 8607 - Parts of railway or tramway locomotives or rolling stock: | Carbon dioxide and perfluorocarbons |
| 8607 19 10 - Axles, assembled or not; wheels and parts thereof | Carbon dioxide and perfluorocarbons |
| 8607 19 90 - Parts of bogies, bissel-bogies and the like | Carbon dioxide and perfluorocarbons |
| 8607 30 00 - Hooks and other coupling devices, buffers, and parts thereof | Carbon dioxide and perfluorocarbons |
| 8607 91 00 - Other parts of locomotives | Carbon dioxide and perfluorocarbons |
| 8607 99 00 - Other parts of railway or tramway locomotives or rolling-stock, excluding specific components like bogies, axles, wheels, or brakes | Carbon dioxide and perfluorocarbons |
| 8609 - Containers specially designed for carriage by one or more modes of transport | Carbon dioxide |
| 8609 00 90 - Other | Carbon dioxide |
| 8701 - Tractors (other than tractors of heading 8709): | Carbon dioxide |
| 8701 10 00 - Single axle tractors | Carbon dioxide and perfluorocarbons |
| 8701 21 - With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | Carbon dioxide and perfluorocarbons |
| 8701 21 10 - New | Carbon dioxide and perfluorocarbons |
| 8701 22 10 - New | Carbon dioxide and perfluorocarbons |
| 8701 23 - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | Carbon dioxide and perfluorocarbons |
| 8701 23 10 - New | Carbon dioxide and perfluorocarbons |
| 8701 24 - With only electric motor for propulsion: | Carbon dioxide and perfluorocarbons |
| 8701 24 10 - New | Carbon dioxide and perfluorocarbons |
| 8701 29 - Other | Carbon dioxide and perfluorocarbons |
| 8701 29 00 - Other | Carbon dioxide |
| 8701 29 10 - Road tractors for semi-trailers others | Carbon dioxide and perfluorocarbons |
| 8702 - Motor vehicles for the transport of ten or more persons, including the driver: | Carbon dioxide |
| 8703 10 11 - Vehicles specially designed for travelling on snow, with compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine | Carbon dioxide |
| 8703 10 18 - Other | Carbon dioxide |
| 8703 - Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars: | Carbon dioxide |
| 8704 - Motor vehicles for the transport of goods: | Carbon dioxide and perfluorocarbons |
| 8704 10 10 - With compression-ignition internal combustion piston engine (diesel or semi- diesel), or with spark-ignition internal combustion piston engine | Carbon dioxide and perfluorocarbons |
| 8704 10 90 - Other | Carbon dioxide and perfluorocarbons |
| 8704 21 31 - New | Carbon dioxide and perfluorocarbons |
| 8704 21 91 - New | Carbon dioxide and perfluorocarbons |
| 8704 22 91 - New | Carbon dioxide and perfluorocarbons |
| 8704 23 91 - New | Carbon dioxide and perfluorocarbons |
| 8704 32 91 - New | Carbon dioxide and perfluorocarbons |
| 8704 51 10 - Specially designed for the transport of highly radioactive materials (Euratom) | Carbon dioxide |
| 8704 51 31 - New | Carbon dioxide |
| 8704 52 10 - Specially designed for the transport of highly radioactive materials (Euratom) | Carbon dioxide |
| 8704 52 91 - New | Carbon dioxide |
| 8704 60 00 - Other with only electric motor for propulsion | Carbon dioxide and perfluorocarbons |
| 8705 - Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units): | Carbon dioxide |
| 8707 - Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: | Carbon dioxide and perfluorocarbons |
| 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705: | Carbon dioxide and perfluorocarbons |
| 8708 00 - Parts and accessories of the motor vehicles of headings 8701 to 8705: | Carbon dioxide and perfluorocarbons |
| 8708 10 - Bumpers and parts thereof: | Carbon dioxide and perfluorocarbons |
| 8708 29 - Other: | Carbon dioxide and perfluorocarbons |
| 8708 29 10 - For the industrial assembly of: Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading 8705 (1) | Carbon dioxide and perfluorocarbons |
| 8708 29 90 - Other | Carbon dioxide and perfluorocarbons |
| 8708 30 - Brakes and servo-brakes; parts thereof: | Carbon dioxide and perfluorocarbons |
| 8708 40 50 - Gear boxes | Carbon dioxide and perfluorocarbons |
| 8708 40 91 - Of closed-die forged steel | Carbon dioxide and perfluorocarbons |
| 8708 40 - Gear boxes and parts thereof: | Carbon dioxide |
| 8708 50 - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: | Carbon dioxide |
| 8708 80 91 - Of closed-die forged steel | Carbon dioxide and perfluorocarbons |
| 8708 80 - Suspension systems and parts thereof (including shock-absorbers): | Carbon dioxide |
| 8708 91 20 - For the industrial assembly of: Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading 8705 (1) | Carbon dioxide and perfluorocarbons Carbon dioxide |
| 8708 91 35 - Radiators | Carbon dioxide and perfluorocarbons |
| 8708 91 91 - Of closed-die forged steel | Carbon dioxide and perfluorocarbons |
| 8708 91 99 - Other | Carbon dioxide and perfluorocarbons |
| 8708 94 - Steering wheels, steering columns and steering boxes; parts thereof: | Carbon dioxide |
| 8708 99 - Other: | Carbon dioxide and perfluorocarbons |
| 8712 00 – Bicycles and other cycles (including delivery tricycles), not motorised. | Carbon dioxide and perfluorocarbons |
| 8712 - bikes | Carbon dioxide and perfluorocarbons |
| 8714 - Parts and accessories of vehicles of headings 8711 to 8713: | Carbon dioxide and perfluorocarbons |
| 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof: | Carbon dioxide and perfluorocarbons |
| 8716 39 - Other: | Carbon dioxide and perfluorocarbons |
| 8807 - Parts of goods of heading 8801, 8802 or 8806: | Carbon dioxide |
| 8807 10 00 - Propellers and rotors and parts thereof | Carbon dioxide and perfluorocarbons |
| 8807 20 00 - Under-carriages and parts thereof | Carbon dioxide and perfluorocarbons |
| 8807 30 00 - Other parts of aeroplanes, helicopters or unmanned aircraft | Carbon dioxide and perfluorocarbons |
| 9017 10 10 - Plotters | Carbon dioxide and perfluorocarbons |
| 9017 10 90 - Other | Carbon dioxide and perfluorocarbons |
| 9017 20 05 - Plotters | Carbon dioxide and perfluorocarbons |
| 9017 20 10 - Other drawing instruments | Carbon dioxide and perfluorocarbons |
| 9017 20 39 - Marking-out instruments | Carbon dioxide and perfluo rocarbons |
| 9017 20 90 - Mathematical calculating instruments (including slide rules, disc calculators and the like) | Carbon dioxide and perfluorocarbons |
| 9018 12 00 - Ultrasonic scanning apparatus | Carbon dioxide and perfluorocarbons |
| 9018 13 00 - Magnetic resonance imaging apparatus | Carbon dioxide and perfluorocarbons |
| 9018 14 00 - Scintigraphic apparatus | Carbon dioxide and perfluorocarbons |
| 9018 19 10 - Monitoring apparatus for simultaneous monitoring of two or more parameters | Carbon dioxide and perfluorocarbons |
| 9018 19 90 - Other | Carbon dioxide and perfluorocarbons |
| 9028 - Gas, liquid or electricity supply or production meters, including calibrating meters therefor: | Carbon dioxide |
| 9031 90 - Parts and accessories | Carbon dioxide and perfluorocarbons |
| 9402 - Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: | Carbon dioxide |
| 9403 99 10 - Of metal | Carbon dioxide and perfluorocarbons |
| 9406 90 90 - Of other materials | Carbon dioxide and perfluorocarbons |
| ex 9402 - Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles: | Carbon dioxide and perfluorocarbons |
| 9404 29 10 - Spring interior | Carbon dioxide |
| 9404 90 90 - Other | Carbon dioxide |
| 9406 - Prefabricated buildings: | Carbon dioxide |
| Text proposed by the Commission | Amendment |
|---|---|
| ANNEX Ia | |
| In ANNEX II in point 1, in the table ‘Iron and Steel’ the following exception is added: | |
| ex 7202 60 00 Ferro-Nickel | |
| Greenhouse gas | |
| Carbon dioxide |
Annex: declaration of input 4 blocks
Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that he included in his opinion input on matters pertaining to the subject of the file that he received, in the preparation of the opinion, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:
| 1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register(1) |
| European Alluminium - 9224280267-20 |
| Eurofer - 93038071152-83 |
| APPLIA - 04201463642-88 |
| Entso-E - 25805148045-87 |
| EuroMetaux - 0153489100398-55 |
| Federacciai - 288211239086-16 |
| ANIMA - 222607318896-47 |
| Confindustria - 27762251795-15 |
| Salzgitter - 484497715199-45 |
| Federlegno - 422927852139-85 |
| Coldiretti - 55507619225-88 |
| Federchimica - 9931891670-73 |
| Yara - 68208004617-79 |
| 2. Representatives of public authorities of third countries, including their diplomatic missions and embassies(3) |
| None |
Where natural persons are identified in the list by their name, by their function or by both, the rapporteur for opinion declares that he has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do, which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.
Procedure pages and committee votes
How the committees handled the text and how their members voted on it. Collapsed.
Procedure – committee asked for budgetary assessment 1 block
| Title | Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures | |
| References | COM(2025)0989 – C10-0352/2025 – 2025/0419(COD) | |
| Committee(s) responsible Date announced in plenary | ENVI 12.2.2026 | |
| Budgetary assessment by Date announced in plenary | BUDG 12.2.2026 | |
| Rapporteur for budgetary assessment Date appointed | Sandra Gómez López 3.3.2026 | |
| Discussed in committee | 7.5.2026 | |
| Date adopted | 23.6.2026 | |
| Result of final vote | +: –: 0: | 23 10 1 |
Final vote by roll call in committee asked for budgetary assessment 4 blocks
23 · For
- EPP
- Isabel Benjumea Benjumea, Michalis Hadjipantela, Andrzej Halicki, Monika Hohlmeier, Janusz Lewandowski, Gabriel Mato, Danuše Nerudová, Karlo Ressler, Hélder Sousa Silva
- Renew
- Olivier Chastel, Fabienne Keller, Lucia Yar
- S&D
- Mohammed Chahim, Matthias Ecke, Nikolas Farantouris, Jean-Marc Germain, Sandra Gómez López, Victor Negrescu, Matjaž Nemec, Nils Ušakovs
- Greens
- Ignazio Roberto Marino, Rasmus Nordqvist, Nicolae Ștefănuță
10 · Against
- ECR
- Tobiasz Bocheński, Arkadiusz Mularczyk, Bogdan Rzońca
- ESN
- Alexander Jungbluth
- Patriots
- Tomasz Buczek, Valérie Deloge, Tamás Deutsch, Aleksandar Nikolic, Antonín Staněk
- The Left
- João Oliveira
Procedure – committee asked for opinion 1 block
| Title | Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures | |
| References | COM(2025)0989 – C10-0352/2025 – 2025/0419(COD) | |
| Committee(s) responsible Date announced in plenary | ENVI 12.2.2026 | |
| Opinion by Date announced in plenary | INTA 12.2.2026 | |
| Rapporteur for opinion Date appointed | Lynn Boylan 2.3.2026 | |
| Discussed in committee | 15.4.2026 | |
| Date adopted | 23.6.2026 | |
| Result of final vote | +: –: 0: | 27 4 5 |
Final vote by roll call by the committee asked for opinion 4 blocks
27 · For
- No group
- Taner Kabilov, Branislav Ondruš
- EPP
- Borja Giménez Larraz, Dirk Gotink, Monika Hohlmeier, Gabriel Mato, Angelika Niebler, Jörgen Warborn, Iuliu Winkler, Bogdan Andrzej Zdrojewski, Juan Ignacio Zoido Álvarez, Željana Zovko
- Renew
- Jeannette Baljeu, João Cotrim De Figueiredo, Svenja Hahn
- S&D
- Brando Benifei, Delara Burkhardt, Andi Cristea, Hana Jalloul Muro, Ştefan Muşoiu, Matjaž Nemec, Kathleen Van Brempt
- The Left
- Pernando Barrena Arza, Lynn Boylan, Marina Mesure
- Greens
- Saskia Bricmont, Catarina Vieira
5 · Abstained
- ECR
- Rihards Kols, Daniele Polato, Kris Van Dijck, Jessika van Leeuwen
- EPP
- Miriam Lexmann
Procedure – committee asked for opinion 1 block
| Title | Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures | |
| References | COM(2025)0989 – C10-0352/2025 – 2025/0419(COD) | |
| Committee(s) responsible Date announced in plenary | ENVI 12.2.2026 | |
| Opinion by Date announced in plenary | ITRE 12.2.2026 | |
| Rapporteur for opinion Date appointed | Massimiliano Salini 25.3.2026 | |
| Discussed in committee | 6.5.2026 | |
| Date adopted | 24.6.2026 | |
| Result of final vote | +: –: 0: | 57 12 12 |
Final vote by roll call by the committee asked for opinion 3 blocks
57 · For
- ECR
- Ondřej Krutílek
- EPP
- Hildegard Bentele, Alexander Bernhuber, Ioan-Rareş Bogdan, Paulo Cunha, Jan Farský, Kamila Gasiuk-Pihowicz, Michalis Hadjipantela, Niels Flemming Hansen, Radan Kanev, Seán Kelly, Willemien Koning, Eszter Lakos, Letizia Moratti, Fernando Navarrete Rojas, Angelika Niebler, Andrey Novakov, Mirosława Nykiel, Massimiliano Salini, Aura Salla, Paulius Saudargas, Oliver Schenk, Susana Solís Pérez, Riho Terras, Angelika Winzig
- Renew
- Oihane Agirregoitia Martínez, Sigrid Friis, Bart Groothuis, Christophe Grudler, Michał Kobosko, Brigitte van den Berg, Yvan Verougstraete, Sophie Wilmès
- S&D
- Annalisa Corrado, Matthias Ecke, Sofie Eriksson, Niels Fuglsang, Lina Gálvez, Jens Geier, Sérgio Gonçalves, Nicolás González Casares, Giorgio Gori, Eero Heinäluoma, Thomas Pellerin-Carlin, Tsvetelina Penkova, Elena Sancho Murillo, Bruno Tobback, Nicola Zingaretti
- The Left
- Per Clausen, Marina Mesure, Dario Tamburrano
- Greens
- Alexandra Geese, Ville Niinistö, Jutta Paulus, Benedetta Scuderi, Virginijus Sinkevičius, Villy Søvndal
12 · Against
- ECR
- Alessandro Ciriani, Gheorghe Piperea, Diego Solier, Francesco Torselli, Mariateresa Vivaldini
- ESN
- Siegbert Frank Droese, Milan Mazurek, Volker Schnurrbusch
- Patriots
- Paolo Borchia, Georg Mayer, Raffaele Stancanelli, Auke Zijlstra
Procedure – committee responsible 1 block
| Title | Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures | ||
| References | COM(2025)0989 – C10-0352/2025 – 2025/0419(COD) | ||
| Date submitted to Parliament | 17.12.2025 | ||
| Committee(s) responsible Date announced in plenary | ENVI 12.2.2026 | ||
| Committees asked for opinions Date announced in plenary | INTA 12.2.2026 | BUDG 12.2.2026 | ITRE 12.2.2026 |
| Rapporteurs Date appointed | Mohammed Chahim 23.2.2026 | ||
| Budgetary assessment Date of budgetary assessment | BUDG 23.6.2026 | ||
| Discussed in committee | 17.3.2026 | 5.5.2026 | |
| Date adopted | 6.7.2026 | ||
| Result of final vote | +: –: 0: | 56 11 12 | |
| Date tabled | 9.7.2026 |
Final vote by roll call by the committee responsible 3 blocks
56 · For
- No group
- Ondřej Dostál, Fernand Kartheiser
- EPP
- Bartosz Arłukowicz, Zala Černilec Tomašič, Niels Flemming Hansen, Adam Jarubas, András Tivadar Kulja, Elżbieta Katarzyna Łukacijewska, Danuše Nerudová, Jessica Polfjärd, Manuela Ripa, Dimitris Tsiodras, Michał Wawrykiewicz
- Patriots
- Ondřej Knotek, Jana Nagyová, Jaroslava Pokorná Jermanová, Antonín Staněk
- Renew
- Grégory Allione, Jeannette Baljeu, Stine Bosse, Pascal Canfin, Gerben-Jan Gerbrandy, Martin Hojsík, Ana Vasconcelos, Emma Wiesner, Michal Wiezik
- S&D
- Vytenis Povilas Andriukaitis, Sakis Arnaoutoglou, Thomas Bajada, Delara Burkhardt, Mohammed Chahim, Christophe Clergeau, Annalisa Corrado, Heléne Fritzon, Nicolás González Casares, Romana Jerković, Pierfrancesco Maran, Alessandra Moretti, Leire Pajín, Thomas Pellerin-Carlin, Günther Sidl, Marta Temido, Kristian Vigenin
- The Left
- Lynn Boylan, Per Clausen, Emma Fourreau, Martin Günther, Anja Hazekamp, Jonas Sjöstedt
- Greens
- Pär Holmgren, Ignazio Roberto Marino, Sara Matthieu, Rasmus Nordqvist, Lena Schilling, Kai Tegethoff, Marie Toussaint
11 · Against
- ECR
- Paolo Inselvini, Nora Junco García, Michele Picaro, Sander Smit, Beatrice Timgren
- ESN
- Anja Arndt, Ivan David, Marc Jongen
- Patriots
- Jorge Buxadé Villalba, Roman Haider, Silvia Sardone
Connections
The dossier, the decisions on this text and its other versions.
Its dossier
- Dossier Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures 2025/0419(COD) · Ordinary legislative procedure 15 Sept 2026 Passed
Decisions on this text
- Decision Carbon Border Adjustment Mechanism: extension of its scope to downstream goods and anti-circumvention measures New EU law · report by Mohammed Chahim 15 Sept 2026 Passed
Sources & citation
Where the facts on this page come from, and how to cite it.
- Official source
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 24 September 2026
Cite as
European Parliament (2026). “REPORT on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures”. Text, 15 September 2026. docId A-10-2026-0201, reference A10-0201/2026, procId 2025-0419. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0201 (retrieved 24 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/A-10-2026-0201_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/A-10-2026-0201 (CC BY 4.0).
BibTeX
@misc{epw-text-a-10-2026-0201,
author = {{European Parliament}},
title = {{REPORT on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures}},
year = {2026},
date = {2026-09-15},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0201}},
url = {https://news.eu-parl.st-solutions.dev/texts/A-10-2026-0201},
urldate = {2026-09-24},
publisher = {EU Parl Watch Research},
note = {Text. docId A-10-2026-0201, reference A10-0201/2026, procId 2025-0419. Official source: https://www.europarl.europa.eu/doceo/document/A-10-2026-0201\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}