Text · Opinion parliamentary committee draft
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
Document ITRE-PA-786734 · COM(2025)0989 – C100352/2025 – 2025/0419(COD)
- Kind
- Opinion parliamentary committee draft ITRE-PA-786734
- Date
- 7 May 2026
- Committee
- Committee on Industry, Research and Energy
- Rapporteur
- Massimiliano Salini
- Dossier
- 2025/0419(COD)
More facts (3)
- Formats
- Official page PDF Word
- Subject matter
- ENV
- Reference
- COM(2025)0989 – C100352/2025 – 2025/0419(COD)
In short
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The Committee on Industry, Research and Energy gives its opinion on the Commission proposal to extend the Carbon Border Adjustment Mechanism (CBAM) to downstream goods and add anti-circumvention measures. The rapporteur widens the CBAM to downstream steel and aluminium goods by adding many CN codes to Annex I, and broadens the definition of circumvention and abusive practices. The opinion rejects the Commission's plan to treat pre-consumer steel scrap as a CBAM precursor, and instead brings pre- and post-consumer aluminium scrap into the calculation of embedded emissions. It requires default values for high-risk goods and origins for at least a 5 year transition period, and removes the Commission's emergency procedure for excluding goods or countries. It also asks the Commission to define Key Performance Indicators on imports and EU industrial production, and to stop the phase-out of free ETS allowances if CBAM does not hold production volumes in Europe.
Position. The rapporteur proposes to amend the Commission proposal by extending the CBAM to downstream goods, broadening anti-circumvention rules, rejecting the treatment of pre-consumer steel scrap as a precursor, and removing emergency exclusion procedures.
Key points
- The rapporteur widens the CBAM to downstream goods by adding CN codes to Annex I, including iron and steel articles, fertilisers, heating and cooling equipment, machinery, vehicles and household goods.
- The definition of circumvention is broadened, and the Commission's processing times are to be significantly shortened.
- The Commission may exclude goods from the CBAM only as a last resort and for a limited period, to maintain legal predictability.
- In high-risk sectors such as steel, the use of actual data is not permitted where low-carbon products could be reallocated to circumvent the CBAM.
- Mandatory default values are introduced during a transition period for high-risk goods and countries.
- The Commission's emergency procedures for removing third countries from the CBAM are rejected; only existing procedures for granting exemptions are kept.
- The generic concept of 'abusive practices' is kept but the Commission must apply default values for at-risk goods and origins for at least a 5 year transition period.
- Pre-consumer steel scrap is excluded from the list of CBAM precursors, and the Commission's proposal on steel scrap is rejected.
- Pre- and post-consumer aluminium scrap are taken into account for embedded emissions, with a single default value based on the most carbon-intensive production route.
- The Commission and competent authorities are required to request evidence that imported goods were produced at the declared installation, including 'melt and pour' evidence where relevant.
- New anti-circumvention practices are added, including artificially adjusting supply chains to benefit from lower default values or to import slightly processed goods, and absorbing CBAM certificate costs.
- The Commission must define measurable Key Performance Indicators on imports and EU industrial production, and stop the phase-out of free ETS allocations if CBAM does not hold production volumes in Europe.
Who is affected
- Importers and authorised CBAM declarants of steel, aluminium, fertilisers, machinery, vehicles and household goods, who face new reporting and evidence duties.
- EU steel and aluminium producers, especially the electric arc furnace and stainless steel industries, which the opinion aims to protect from carbon cost distortions.
- Third countries exporting electricity, steel, aluminium and downstream goods to the EU, which face default values and anti-circumvention checks.
- Exporters of CBAM-covered goods, who should receive support in the form of free ETS allowances for exports.
Figures and deadlines
- A period not exceeding 12 months for removing a good from the CBAM scope as a last resort.
- At least a 5 year transition period for applying default values to high-risk goods and origins.
- Three months for the Commission to act by delegated acts after finding insufficient evidence.
- Three months from the collection of findings for the Commission to amend Annex I for anti-circumvention purposes.
- Article 20(1), (3), (4) and (5) shall apply from 1 February 2027.
- Points 1 and 6 of Annex II shall apply from 1 January 2026.
- 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) and (23) shall apply from 1 July 2027.
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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 |
|---|---|
| (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. 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 through the European Neighbourhood Policy (ENI), or when the third country started the phased out approach for its participation, should the agreement foresee this provision. 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). |
Alignment of the wording with the existing EU Neighbourhood Policy in energy cooperation and bilateral electricity agreements such as the one with the UK.
| 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. These conditions, default values to be applied and evidence should be designed in a proportionate manner and should not place unnecessary burden on operators and importers. |
| 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. 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 |
|---|---|
| (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 scrap in the Union are subject to a carbon price since, under the EU ETS, emissions are measured at installation level. Since pre and post-consumer aluminium scrap and pre-consumer steel scrap under Regulation (EU) 2023/956 are assigned zero-emissions, imported goods using pre and post-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. Aluminium scrap should therefore be considered on an equal basis and bear an equal CBAM cost given the impossibility of consistently verifying at the installation level the scrap content in aluminium precursor and complex goods, as well as the unique carbon cost burden on scrap prices that will affect only European transactions, thereby undermining the competitiveness of European producers. |
| 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 and post-consumer aluminium scrap should be taken into account for the calculation of embedded emissions of goods. For aluminium, given the high risk to the competitiveness of domestic producers and the potential for abusive practices, the Commission should be empowered to apply a single default value based on the most carbon-intensive production route in the country of origin, regardless of the product’s scrap content. |
| 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 to remove a good from the scope of Regulation (EU) 2023/956 for a period not exceeding 12 months due to serious and unforeseen circumstances which could not reasonably have been anticipated at the time of inclusion, and only as a measure of last resort where no effective and less restrictive alternatives exist. |
| 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 be provided in the form of free ETS allowances for exports. If this proves impossible, any other solution 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 phase-out of free ETS allocations should be stopped. |
| 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 |
|---|---|
| Where a third country has requested to integrate its electricity market into that of the Union through market coupling pursuant to an international agreement, the Commission may, when establishing that the relevant third country has fully transposed the electricity market acquis, conclude a Memorandum of Understanding with that third country. | 7a. Where a third country has requested to integrate its electricity market into that of the Union through market coupling pursuant to an international agreement, the Commission may, when establishing that the relevant third country has fully transposed the electricity market acquis, conclude a Memorandum of Understanding with that third country, or when the third country started the phased approach for its participation, should the agreement foresee this provision. |
| Text proposed by the Commission | Amendment |
|---|---|
| 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. 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. | 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. |
| 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. This covers, inter alia the redirection of these goods from countries with relevant production of carbon intensive goods and without an equivalent carbon trading system to the EU Emissions Trading System, or from companies or group of companies with relevant production of carbon intensive goods. The assessment of the risk of abusive practices shall take into account the following criteria: |
| (a) the relevance of imports; | |
| (b) heterogeneity of the carbon footprint of such goods within the same country or company or group of companies; | |
| (c) presence in the country of origin of an emissions trading system equivalent to the EU ETS.; |
| 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 |
|---|---|
| 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 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 combination of goods and origins at risk of abusive practices as defined in Article 3 point (35), the Commission shall apply the default values set out in Regulation (EU) 2025/2621 at least for a 5 year transition period in order to prevent such 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. The Commission is also empowered to regulate the conditions for the deduction of carbon credits in compliance with the criteria of environmental integrity and additionality, avoiding double taxation of credits already paid to other countries 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). |
| 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. Where relevant, also the evidence on the installation of “melt and pour” shall be provided by means of a mill certificate.; |
| Text proposed by the Commission | Amendment |
|---|---|
| in Article 27(2), the following point (c) is added: | 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; |
| (d) 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. | |
| (e) 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 |
|---|---|
| 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.’; | The Commission shall monitor on a yearly basis the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market, taking also into account the phaseout of free ETS allowances. Where the Commission, taking into account objective, verifiable and duly substantiated evidence, and following a thorough assessment, considers that the inclusion of a good in Annex I causes severe harm to the functioning of the supply chains in the Union internal market due to serious and unforeseen circumstances which could not be reasonably have been anticipated at the time of inclusion, and only as a measure of last resort where no effective and less restrictive alternatives exist, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I and for a period not exceeding 12 months; |
| Text proposed by the Commission | Amendment |
|---|---|
| As part of this exercise, the Commission shall establish a mechanism to monitor the impact of the inclusion of a good in Annex I, combined with the phaseout of free ETS allowances for the Union producers of that good, on the average EU price of that good, adjusting for inflation and any other relevant factors. |
| 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 |
|---|---|
| (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 disaggregated at 8-digit CN level, and, where the emission intensity for each production route is defined in the section 5.3 of the Annex of the Regulation 2025/2620, for each country of origin.; |
| Text proposed by the Commission | Amendment |
|---|---|
| (20a) in Article 31, the following paragraph is added: | |
| ‘2a. 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 phase-out of free ETS allocations shall be stopped.’; |
| Present text | Amendment |
|---|---|
| (20b) 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 |
|---|---|
| (21b) Annex II is amended in accordance with Annex Ia to this Regulation; |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 73 – Articles of iron or steel | |
| Greenhouse gas | |
| Carbon dioxide |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 3102 - Mineral or chemical fertilisers nitrogenous | |
| 3102 10 19 excluded Urea | |
| Greenhouse gas | |
| Carbon dioxide and nitrous oxide |
The EU is structurally dependent on urea imports with an EU production minimal and not representing a viable alternative. Since most urea imports originate from countries not subject to duties, suspending the existing fertilizer tariffs provides only negligible benefits. By contrast, including urea within the CBAM increases the cost of the adhesives used in woodbased panels and, consequently, the cost of all finished products incorporating them, generating negative impacts along the entire value chain without providing environmental or economic advantages for the EU, nor any benefit for domestic production.
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8403 10 - Boilers heating boilers other than those of heading 8402 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 61 - Gas and elctric Heat pumps | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8516 10 - Electric instantaneous or storage water heaters and immerson heaters | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7322 90 - Warm air heaters; air heaters and hot-air distribution | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 11 - Instantaneous or storage water heaters, non-electric | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419.12 - Instantaneous or storage water heaters, non electric | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 19 - Instantaneous or storage water heaters, non electric | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8414 51 - Comfort fans | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8415 – Comfort chillers Air, conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8415 10 - fixed double duct, Air conditioning machines designed to be fixed to a window, wall, ceiling or floor, self-contained | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8516 10 - Electric instantaneous or storage water heaters and immersion heaters | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 19 - Other instantaneous or storage water heaters, non-electric | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 12 - Solar water heaters | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| ex 8418 61 - Heat pump water heaters | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8516 29 10 - Liquid-filled radiators | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8516 29 50 - Convection heaters | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| ex 8508 11 00 - Vacuum cleaners, with self-contained electric motor of a power not exceeding 1500 W and having a dust bag or other receptacle capacity not exceeding 20 l, excluding robot vacuum cleaners | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 - Comfort chillers Air- Refrigerators, freezers and other refrigerating or freezing equipment, electric or other | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 89 10 - Cooling towers and similar plant for direct cooling | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8415 83 00 - Residential and non-residential ventilation units | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 50 80 - Heat exchangers units | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8404 90 00 – Condensers, Auxiliary plant for use with boilers of heading 8402 or 8403 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7311 00 19 - Varius Pressure Vessels, Containers for compressed or liquefied gas, made of cast iron, iron, or steel, and tanks, cisterns, vats, tubs, and similar containers for any substance | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 39 00 - industrial 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) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8479 60 00 - Air Coolers evaporative | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 - Steam or vapour boilers, (excl. central heating hot water boilers capable also of producing low pressure steam); superheated water boilers; parts thereof | |
| Greemhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 11 00 - watertube boilers with a steam production > 45 t/hour | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 12 00 - watertube boilers with a steam production <= 45 t/hour (excl. central heating hot water boilers capable also of producing low pressure steam) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 19 - Vapour generating boilers , hybrid boilers (excl. central heating hot water boilers capable also of producing low pressure steam) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 19 10 - firetube boilers only (excl. central heating hot water boilers capable also of producing low pressure steam) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 19 90 - vapour generating boilers only (excl. watertube boilers, firetube boilers and central heating hot water boilers capable also of producing low pressure steam) | |
| Greenhouse emission | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 20 00 - Superheated water boilers | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8403 10 90 - Hot water boilers | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8402 90 00 - Parts of vapour generating boilers and superheated water boilers, n.e.s | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8404 10 00 - Auxiliary plant for use with boilers of heading 8402 or 8403 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8404 20 00 - Condensers for steam or other vapor power units | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8416 10 10 - liquid fuel furnace burners, incorporating an automatic control device | |
| Greenhouse emission | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8416 20 10 - gas monobloc furnace burners, only for gas, monobloc, incorporating a ventilator and a control device | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8416 20 20 - Combination furnace burners for pulverised solid fuel or for gas | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 50 80 - heat-exchange units (specific exclusions); excl. those used with boilers and those made of fluoropolymers with inlet and outlet tube bores with inside diameters measuring <=3 cm) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8419 89 98 - temperature treatment machinery | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 842 12 10 - Machinery and apparatus for filtering or purifying water | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 11 - mixing valves plumbing fixtures | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 19 - plumbing taps valves sinks basins baths | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 31 - thermostatic radiator valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 39 - central heating radiator valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 51 - temperature regulators process control valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 59 - process control valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 61 - cast iron gate valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 63 - steel gate valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 69 - gate valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 71 - cast iron globe valves | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 73 - globe valves of steel; (excl. temperature regulators, pressure-reducing valves, valves for the control of oleohydraulic or pneumatic power transmission, check valves and safety or relief valves, process control valves, taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures, and central heating radiator valves) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 79 - globe valves, (excl. valves of cast iron or steel, temperature regulators, pressure-reducing valves, valves for the control of oleohydraulic or pneumatic power transmission, check valves and safety or relief valves, process control valves, taps, cocks and valves for sinks, washbasins, bidets, water cisterns, baths and similar fixtures, and central heating radiator valves) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 81 - ball valves plug valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8481 80 85 - butterfly valves | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8214 – Cutlery; 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) | |
| Greehouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8215 - cutlery kitchenware tableware | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7321 90 00 - parts of domestic non-electric heating appliances | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7323 92 00 - cast iron enamelled kitchenware; | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7323 93 00 - stainless steel kitchenware household articles | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7323 94 00 - enamelled iron steel household articles | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7323 99 00 - Table, kitchen or other household articles and parts thereof, of iron | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 7615 10 80 - aluminum household articles, pot scourers, scouring pads | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8213 00 00 - Scissors, tailors' shears and similar shears, and blades therefor, of base metal | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 840820 - compression-ignition internal combustion piston engines (diesel or semi-diesel engines) designed specifically for the propulsion of vehicles, excluding railway or tramway stock | |
| 840890 – other engines | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8426 - Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8427 - Fork-lift trucks; other works trucks fitted with lifting or handling equipment | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8428 - Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8431 - Parts suitable for use solely or principally with the machinery of headings 8425 to 8430 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8454 - Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8501 - Electric motors and generators (excluding generating sets) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8704 - Motor vehicles for the transport of goods | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8707 - Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8708 - Parts and accessories of the motor vehicles of headings 8701 to 8705 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8482 - Ball or roller bearings | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 8483 joints) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 86071910 - Axles, assembled or not; wheels and parts thereof | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 86071990 - Parts of bogies, bissel-bogies and the like | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 860722900 - Other | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 86073000 - Hooks and other coupling devices, buffer, and parts thereof | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 86079100 - Other parts of locomotives | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 86079900 - Other parts of railway or tramway locomotives or rolling-stock, excluding specific components like bogies, axles, wheels, or brakes | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8450 20 - Washing machines, dry linen capacity >10 kg | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8422 11 - Dishwashing machines, household type | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8451 29 - Other drying machines, exceeding 10 kg | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 21 - Refrigerators, household type, compression-type | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 29 - Refrigerators, household type, other (non-compression type) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 30 - Freezers of the chest type, not exceeding 800 litres | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8418 40 - Freezers of the upright type, not exceeding 900 litres | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 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 | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8516 60 80 - Ovens for building in | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| 8516 60 10 - Cookers (incorporating at least an oven and a hob) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | |
| ex 8516 60 50 - Cooking plates, boiling rings and hobs, designed for fixed installation (non-portable) | |
| Greenhouse gas | |
| Carbon dioxide and perfluorocarbons |
| 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: | |
| Except | |
| 7202 60 00 Ferro-Nickel | |
| Greenhouse gas | |
| Carbon dioxide |
EU stainless steel is a global leader in sustainability and decarbonization. Over 80% of the stainless steel produced in the EU is made from scrap and has a carbon footprint that is 4 to 5 times lower than that of imports. However, due to the knock-on effects of global overcapacity and unfair trade practices, EU production has been steadily declining in recent years, while higher-carbon imports have increased their market share.In this context, it is essential that the interaction between the EU ETS framework (including the State Aid Guidelines on indirect costs) and the Carbon Border Adjustment Mechanism (CBAM) highlights the environmental benefits of EU-produced stainless steel, in order to ensure effective protection against carbon emissions. This is crucial for the environmental integrity of the legislation, the international competitiveness of the steel sector, and the overall resilience of the EU economy.Indirect emissions from ferronickel (FeNi) and nickel-bearing pig iron (NPI) incorporated into imported stainless steel account for nearly half of the total emissions from imported stainless steel. This is because stainless steel producers in third countries derive most of their nickel content from virgin alloys rather than from scrap. In contrast, EU stainless steel producers obtain most of their alloy content from scrap, thereby conserving natural resources and energy. The production process for virgin ferroalloys such as FeNi and NPI in third countries is highly electricity-intensive, and the electricity used in those countries is carbon-intensive.
| Text proposed by the Commission | Amendment |
|---|---|
| CN code | deleted |
| ex 7204 Ferrous waste and scrap; remelting scrap ingots and steel except post-consumer scrap | |
| Greenhouse gas | |
| Carbon dioxide |
Connections
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Sources & citation
Where the facts on this page come from, and how to cite it.
- Data source
- Licensed CC BY 4.0.
- Retrieved
- 25 September 2026
Cite as
European Parliament (2026). “DRAFT OPINION 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, 7 May 2026. docId ITRE-PA-786734. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/ITRE-PA-786734 (retrieved 25 September 2026). Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/ITRE-PA-786734 (CC BY 4.0).
BibTeX
@misc{epw-text-itre-pa-786734,
author = {{European Parliament}},
title = {{DRAFT OPINION 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 = {2026-05-07},
howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/ITRE-PA-786734}},
url = {https://news.eu-parl.st-solutions.dev/texts/ITRE-PA-786734},
urldate = {2026-09-25},
publisher = {EU Parl Watch Research},
note = {Text. docId ITRE-PA-786734. Data: EP Open Data API: document record (CC BY 4.0)}
}