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

for the Committee on the Environment, Climate and Food Safety on the proposal for Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures

(COM(2025)0989 – C100352/2025 – 2025/0419(COD)(COD))

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 Carbon Border Adjustment Mechanism (CBAM), at tackling attempts to avoid compliance and at improving and further simplifying certain provisions pertaining to electricity imports;

B.whereas the proceeds of the CBAM are to become an EU own resource according to the Commission proposal of 23 June 2023 for a Council own resources decision (COM(2023)0331); whereas Parliament approved that proposal in its legislative resolution of 9 November 2023; whereas the latest proposal for an own resources system, COM(2025)574, re-affirms that the CBAM-based own resource remains an integral element of the Commission’s own resources package for the next Multiannual Financial Framework period;

C.whereas the proposal strives to balance short-term industrial competitiveness and long-term decarbonisation objectives; whereas the macro-economic impacts of a downstream extension are projected to be fiscally negligible (less than 0,001 % of GDP);

D.whereas the extended scope of the mechanism, including 180 additional ‘downstream’ products has been determined according to criteria of climate relevance;

E.whereas the proposal is projected to entail additional revenue in the order of EUR 0,58 billion annually by 2030 and EUR 0,69 billion by 2035;

F.whereas the additional tasks for the Commission linked to the extension 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 and no additional administrative costs; whereas the total appropriations for the CBAM operational and administrative expenditure under the next MFF period are estimated to amount to around EUR 40 million per year;

G.whereas the additional costs linked to the extension for the next financial programming period from 2028-2034 are not indicated in detail and separately from the previous estimations for the expenditure to implement the CBAM regulation as a whole;

1.Welcomes that, following up on the recommendations of the CBAM report of December 2025, the proposal to extend the scope of the CBAM regulation and improve its functioning, coincides with Parliament’s repeated call to broaden the base for the CBAM own resource;

2.Underlines that the additional revenue is covered by the proposed CBAM-based own resource under the new Own Resources Decision (COM(2025)574) and would constitute, even while modest in volume, genuine, ‘fresh’ and additional revenue as called for in Parliament’s MFF interim report;

3.Is aware of potential further extensions of the scope of CBAM in the future; stresses that such extensions would automatically broaden the base for the CBAM-own resource without requiring further changes to the Own Resources Decision; re-affirms, in this context, that any future revision of the definition of the CBAM sectors and products in scope should follow a strict environmental rationale; emphasises 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 appropriations as indicated in the Legislative Financial Statement (LFS) amounting to EUR 5 million above the programmed amount for the CBAM line 09 20 04 01 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 in the Heading 3 and Heading 7 of the MFF for 2027; reminds that any redeployments are subject to confirmation in the annual budget procedure;

5.Takes note of the indicative figures for operational and administrative costs in the LFS for the years under the next MFF 2028-2034; considers that these are tangible implications which must be integrated in the lines for actions financed under the Commission’s prerogatives under the new Headings 2 and 4 respectively; regrets, in this context, that the LFS does not distinguish more explicitly the number of staff necessary to cover the tasks related to the downstream extension from the total human resources necessary for the implementation of CBAM; assumes, therefore, that the additional tasks are to be covered by existing and already programmed human resources;

6.Is aware of the inherent link of the CBAM revision with the introduction of the Temporary Decarbonisation Fund, which is subject to a separate, dedicated budgetary assessment;

7.Recalls that the amendments or compromises 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 the further negotiations, including the trilogues, in order to monitor the 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 next MFF;

8.Acknowledges that any substantive changes in the governance of the implementation and enforcement of the CBAM, such as those related to the penalties for non-compliance, would be beyond the scope of the present initiative; considers, however, in light of the planned revision of the CBAM regulation, that the proceeds of such penalties shall be considered as general revenue for the EU budget;

9.Strongly reiterates the crucial need for sustainable, 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 to 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 to reach a level of revenue of at least EUR 60 billion per year.

As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the proposal:

Amendment 1

Proposal for a regulation

Recital [50] a (new)

Or. en