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

19.5.2025 A100085/28

Amendment 28

Filip Turek, Silvia Sardone, Ondřej Knotek, Jorge Buxadé Villalba, Mathilde Androuët, Viktória Ferenc, Jana Nagyová, Roberto Vannacci, MarieLuce BrasierClain

on behalf of the PfE Group

Report A100085/2025

Antonio Decaro

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

(COM(2025)0087 – C10-0035/2025 – 2025/0039(COD))

Proposal for a regulation

Annex II – paragraph 2

Regulation (EU) 2023/956

Annex VII – point 2

Text proposed by the Commission	Amendment
2. For determining the threshold, the following methodology shall be applied:	2. For determining the threshold, the following methodology shall be applied:
𝑸̅ 𝒄𝒉𝒐𝒔𝒆𝒏 𝒔𝒖𝒄𝒉 𝒕𝒉𝒂𝒕 ∑ 𝑬𝒎𝒊 𝑵 𝒊=𝟏 × 𝟏_(𝑸𝒊 > 𝑸̅) 𝑻𝒐𝒕𝒂𝒍 𝒆𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒔 ≥ 𝒕𝒂𝒓𝒈𝒆𝒕 𝒔𝒉𝒂𝒓𝒆 𝒐𝒇 𝒆𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒔 𝒐𝒇 𝟗𝟗%	𝑸̅ 𝒄𝒉𝒐𝒔𝒆𝒏 𝒔𝒖𝒄𝒉 𝒕𝒉𝒂𝒕 ∑ 𝑬𝒎𝒊 𝑵 𝒊=𝟏 × 𝟏_(𝑸𝒊 > 𝑸̅) 𝑻𝒐𝒕𝒂𝒍 𝒆𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒔 ≥ 𝒕𝒂𝒓𝒈𝒆𝒕 𝒔𝒉𝒂𝒓𝒆 𝒐𝒇 𝒆𝒎𝒊𝒔𝒔𝒊𝒐𝒏𝒔 𝒐𝒇 𝟗8%
Where:	Where:
– 𝑄̅ is the mass-threshold in tonnes allowing to capture a given target share of emissions;	– 𝑄̅ is the mass-threshold in tonnes allowing to capture a given target share of emissions;
– Annual emissions per importer; 𝑖, 𝐸𝑚𝑖 = ∑ 𝑞𝑖,𝑗𝐸𝐼𝑗 𝐽𝑖 𝑗=1 ; – 𝑞𝑖,𝑗 is the imported volume in tonnes by importer 𝑖 of the CN code 𝑗;	– Annual emissions per importer; 𝑖, 𝐸𝑚𝑖 = ∑ 𝑞𝑖,𝑗𝐸𝐼𝑗 𝐽𝑖 𝑗=1 ; – 𝑞𝑖,𝑗 is the imported volume in tonnes by importer 𝑖 of the CN code 𝑗;
– 𝐽𝑖 is the number of CN codes imported by importer 𝑖 among the four sectors considered (aluminium, cement, fertilisers, iron and steel);	– 𝐽𝑖 is the number of CN codes imported by importer 𝑖 among the four sectors considered (aluminium, cement, fertilisers, iron and steel);
– 𝐸𝐼𝑗 is the emission intensity for CN code 𝑗 1 ;	– 𝐸𝐼𝑗 is the emission intensity for CN code 𝑗 1 ;
– 𝑇𝑜𝑡𝑎𝑙 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠: the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: 𝑡𝑜𝑡𝑎𝑙 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠 = ∑ 𝐸𝑚𝑖 𝑁 𝑖=1 , where 𝑁 is the number of importers;	– 𝑇𝑜𝑡𝑎𝑙 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠: the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: 𝑡𝑜𝑡𝑎𝑙 𝑒𝑚𝑖𝑠𝑠𝑖𝑜𝑛𝑠 = ∑ 𝐸𝑚𝑖 𝑁 𝑖=1 , where 𝑁 is the number of importers;
– 𝑄𝑖 = ∑ 𝑞𝑖,𝑗 𝐽𝑖 𝑗=1 : the total volume in tonnes of CBAM goods imported by importer 𝑖;	– 𝑄𝑖 = ∑ 𝑞𝑖,𝑗 𝐽𝑖 𝑗=1 : the total volume in tonnes of CBAM goods imported by importer 𝑖;
– 1(𝑄𝑖 > 𝑄̅) is an indicator function equal to 1 when 𝑄𝑖 > 𝑄̅ (that is, when an importer is importing volumes higher than the mass-threshold 𝑄̅), 0 otherwise.	– 1(𝑄𝑖 > 𝑄̅) is an indicator function equal to 1 when 𝑄𝑖 > 𝑄̅ (that is, when an importer is importing volumes higher than the mass-threshold 𝑄̅), 0 otherwise.
To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0.25 percentage points is added to the level of 99% of the embedded emissions as referred to in Article 2(3a) of this Regulation.	To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0.25 percentage points is added to the level of 98% of the embedded emissions as referred to in Article 2(3a) of this Regulation.
For simplicity, the threshold shall be rounded to the nearest ten.	For simplicity, the threshold shall be rounded to the nearest ten.
By July of each calendar year, the Commission shall, based on import data covering a reference period of 12 months preceding the month of this assessment, assess whether the value derived from the methodology deviates by more than 5 tonnes from the threshold laid down in point 1.’	By July of each calendar year, the Commission shall, based on import data covering a reference period of 12 months preceding the month of this assessment, assess whether the value derived from the methodology deviates by more than 5 tonnes from the threshold laid down in point 1.’

Or. en