Changes from plenary report to adopted text

Article 1 – paragraph 1 – point 1 – point e, Article 2 – paragraph 11: 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.

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 1 – point e, Article 2 – paragraph 12: 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;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 1 a (new), Article 2a – paragraph 1 a (new): (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.';

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 2 a (new), Article 2a – paragraph 3 a (new): (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.’;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 2 b (new), Article 2 b (new): (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).’;

Regulation (EU) 2023/956

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 2 d (new), Article 3 – point 15a (new): (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.’;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 2 e (new), Article 3 – point 34 a (new): (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;’;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 3, Article 3 – point 35: (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.

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 3 a (new), Article 3 – paragraph 1 – point 35 a (new): (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.’;

Regulation (EU) 2023/956

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 5 – point a – point 2, Article 6 – paragraph 2 – point e: (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;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 5 – point a – point 2, Article 6 – paragraph 2 – point f: (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;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 5 – point b, Article 6 – paragraph 6: 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.;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 5 – point c, Article 6 – paragraph 6 a: 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).

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 5 – point c, Article 6 – paragraph 7 – subparagraph 1: 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 defaul…

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 6 – point c, Article 7 – paragraph 7 – subparagraph 2 a (new): 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.

Regulation (EU) 2023/956

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 7 – point b – point 1, Article 9 – paragraph 5 – subparagraph 1: 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).

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 7 a (new), Article 9 a (new): (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.’;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 8 a (new), Article 10 b (new): (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 reportin…

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 8 b (new), Article 10 c (new): (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.’;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 8 c (new), Article 11 – paragraph 3 a (new): (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.’;

Regulation (EU) 2023/956