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Amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

Document TA-10-2025-0108 · P10_TA(2025)0108 · PE773.301

Kind
Adopted text TA-10-2025-0108
Date
22 May 2025
Dossier
2025/0039(COD)
More facts (3)
Voted
  • 22 May 2025 (adopted text) Passed 564 for, 20 against, 12 abstained
Formats
Official page Word
Subject matter
ENV
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In short

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AI: In short Written by AI from the official text — check the source · deepseek-v4-flash · 4 Sept 2026

Parliament's amended version of the proposal to amend Regulation (EU) 2023/956 simplifies and strengthens the carbon border adjustment mechanism (CBAM). It exempts electricity generated entirely in the exclusive economic zone of an EEA Member State and imported directly into the Union from CBAM. It clarifies that embedded emissions of input materials (precursors) are considered only if listed in Annex I and originating in third countries not exempted under Annex III.

Key points

  1. CBAM shall not apply to electricity generated entirely in the exclusive economic zone of an EEA Member State and imported directly into the customs territory of the Union.
  2. For calculating embedded emissions, only input materials (precursors) listed in Annex I and originating in third countries or territories that are not exempted under Annex III are considered.

Who is affected

  • Importers of electricity generated in an EEA exclusive economic zone are exempt from CBAM for such imports.
  • Producers and importers of goods subject to CBAM must follow the clarified rules on which input materials count for embedded emissions.

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Committee on the Environment, Climate and Food Safety

Amendments adopted by the European Parliament on 22 May 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (COM(2025)0087 – C10-0035/2025 – 2025/0039(COD))

(Ordinary legislative procedure: first reading)

Amendment 1

Proposal for a regulation

Recital 25 a (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(25a) The CBAM applies to importation of electricity, but it should not apply to electricity generated entirely in the exclusive economic zone of an EEA Member State and imported directly into the customs territory of the Union ;

Amendment 2

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point b a (new)

Regulation (EU) 2023/956

Article 2 – paragraph 3 b (new)

Amendment: Text proposed by the Commission and Amendment
Text proposed by the CommissionAmendment
(ba) the following paragraph 3b is inserted:
3b. By way of derogation from paragraphs 1 and 2, this Regulation shall not apply to electricity generated entirely in the exclusive economic zone of an EEA Member State and imported directly into the customs territory of the Union.

Amendment 3

Proposal for a regulation

Annex I – paragraph 1 – point 1 a (new)

Regulation (EU) 2023/956

Annex IV – point 3 – paragraph 1 – subparagraph 5

Amendment: Present text and Amendment
Present textAmendment
(1a) In point 3, in the notes explaining the formula for SEEg in the first paragraph, the note for EEInpMat is replaced by the following:
EEInpMatEEInpMat
are the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed as relevant to the system boundaries of the production process as specified in the implementing act adopted pursuant to Article 7(7) are to be considered. The relevant EEInpMat are calculated as follows:are the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed in Annex I and originating in third countries and territories that are not exempted pursuant to Annex III, Point 1 are to be considered. The relevant EEInpMat are calculated as follows:

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Permalink
https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0108
Official source
Data source
Licensed CC BY 4.0.
Retrieved
25 September 2026

Cite as

European Parliament (2025). “Amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism”. Text, 22 May 2025. docId TA-10-2025-0108, reference TA10-0108/2025. EU Parl Watch Research. https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0108 (retrieved 25 September 2026). Official source: The text on the European Parliament’s website, https://www.europarl.europa.eu/doceo/document/TA-10-2025-0108_EN.html. Data: EP Open Data API: document record, https://data.europarl.europa.eu/api/v2/documents/TA-10-2025-0108 (CC BY 4.0).
BibTeX 
@misc{epw-text-ta-10-2025-0108,
  author = {{European Parliament}},
  title = {{Amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism}},
  year = {2025},
  date = {2025-05-22},
  howpublished = {\url{https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0108}},
  url = {https://news.eu-parl.st-solutions.dev/texts/TA-10-2025-0108},
  urldate = {2026-09-25},
  publisher = {EU Parl Watch Research},
  note = {Text. docId TA-10-2025-0108, reference TA10-0108/2025. Official source: https://www.europarl.europa.eu/doceo/document/TA-10-2025-0108\_EN.html. Data: EP Open Data API: document record (CC BY 4.0)}
}