What changed

P10_TA(2025)0108

P10_TA(2025)0178

Amending Regulation (EU)Carbon 2023/956Border asAdjustment regardsMechanism: simplifyingsimplification and strengthening the carbon border adjustment mechanism

Committee on the Environment, Climate and Food Safety

PE773.301

Amendments adopted by the European Parliament onlegislative 22resolution Mayof 10 September 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)

Recital 25 a (new): (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 ;

The European Parliament,

Regulation (EU) 2023/956

– having regard to the Commission proposal to Parliament and the Council (COM(2025)0087),

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

– having regard to Article 294(2) and Article 192(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C10-0035/2025),

Regulation (EU) 2023/956

– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

Annex I – paragraph 1 – point 1 a (new), Annex IV – point 3 – paragraph 1 – subparagraph 5: (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: / 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:

– having regard to the budgetary assessment by the Committee on Budgets,

– having regard to the opinion of the European Economic and Social Committee of 29 April 2025,

– after consulting the Committee of the Regions,

– having regard to the provisional agreement approved by the responsible committee under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 27 June 2025 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

– having regard to Rules 60 and 58 of its Rules of Procedure,

– having regard to the opinions of the Committee on International Trade and the Committee on Industry, Research and Energy,

– having regard to the report of the Committee on the Environment, Climate and Food Safety (A10-0085/2025),

1. Adopts its position at first reading hereinafter set out;

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

P10_TC1-COD(2025)0039

Position of the European Parliament adopted at first reading on 10 September 2025 with a view to the adoption of Regulation (EU) 2025/… of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2025/2083.)