amendment list 11 September 2026

Amendment 001-084 - Mohammed Chahim - Report A10-0201/2026 - Carbon Border Adjustment Mechanism: extension of its scope to downstream goods and anti-circumvention measures

A-10-2026-0201-AM-001-084

Full procedure 2025/0419

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9.9.2026 A10-0201/ 001-084

AMENDMENTS 001-084

by the Committee on the Environment, Climate and Food Safety

Report

Mohammed Chahim A10-0201/2026

Carbon Border Adjustment Mechanism: extension of its scope to downstream goods and anti-circumvention measures

Proposal for a regulation (COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

_____________________________________________________________

Amendment 1

Proposal for a regulation

Recital 1

Text proposed by the Commission	Amendment
(1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation.	(1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation, based on quantitative and transparent methodologies.
3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj).	3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj).

Amendment 2

Proposal for a regulation

Recital 3

Text proposed by the Commission	Amendment
(3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting low and middle-income third countries towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6 . The Union should continue to support those countries through the Union budget, especially LDCs, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7, which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts.	(3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting developing countries, in particular Lower Middle-Income Countries (LMICs) and Least Developed Countries (LDCs) towards the decarbonisation of their manufacturing industries and, through new partnerships, the Union will work on the development of carbon pricing schemes and other decarbonisation measures. This is part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6. The Union should continue to support those countries through dedicated financial mechanisms within the Union budget, and relevant international climate finance instruments, especially LDCs, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7, which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and multilateral fora, and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts, including through the Temporary Decarbonisation Fund, where appropriate. The Temporary Decarbonisation Fund could provide international climate finance and support Union industries at residual risk of carbon leakage, thereby reaching a balanced and equitable approach.
5 Communication: The European Green Deal, COM/2019/640 final.	5 Communication: The European Green Deal, COM/2019/640 final.
6 OJ L 282, 19.10.2016, p. 4.	6 OJ L 282, 19.10.2016, p. 4.
7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final.	7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final.

Amendment 3

Proposal for a regulation

Recital 8

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 flows from third countries resulting from actions that transmission system operators take to ensure the safe and secure operation of their networks and system security, including handling emergencies, balancing services and unscheduled or unintended exchange flows, should not be subject to this Regulation.

Amendment 4

Proposal for a regulation

Recital 9

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 or as verified by the Commission through the European Neighbourhood Policy (ENP), or when the third country has started the phased out approach for its participation, should the agreement provide for such a provision. Where a third country initiates the process of market integration to fully transpose the electricity market acquis, the Commission should be able to assess the possibility of concluding a Memorandum of Understanding with that third country prior to the completion of the full integration of that acquis. 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. The Commission should make sure that all relevant documents, including agreements, Memoranda of Understanding, roadmaps, commitments and strategies, adopted in relation to the exemption from the application of the CBAM on electricity imports, are publicly available, together with the Commission’s assessments of the fulfilment of the conditions necessary for the conclusion of Memoranda of Understanding and for the granting of the exemption. Moreover, the Commission should publish the full list of Union law that third countries have to comply with in order to benefit from the exemption.
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).

Amendment 5

Proposal for a regulation

Recital 9 a (new)

Text proposed by the Commission	Amendment
	(9a) In already integrated markets with partial alignment to the EU ETS, differences in scope with the CBAM can raise some practical uncertainties. In such cases, a Memorandum of Understanding can also help to clarify the application of the CBAM, ensure consistency, and support administrative cooperation, while contributing to closer coordination of emissions trading systems.

Amendment 6

Proposal for a regulation

Recital 9 b (new)

Text proposed by the Commission	Amendment
	(9b) In order to ensure that the declaration of actual emissions for electricity imports under the CBAM reflects market realities, the conditions for using actual values should be further clarified. Where relevant data is available and based on verifiable information, those conditions should, where appropriate, be aligned with the market time unit used in electricity markets, take into account the consumption mix in a manner that reflects actual electricity flows, and, where feasible, consider whether and which technologies are increasing production for export to the Union.

Amendment 7

Proposal for a regulation

Recital 9 c (new)

Text proposed by the Commission	Amendment
	(9c) Regulation (EU) 2023/956 should take due account of the special characteristics and constraints of the outermost regions of the Union, as referred to in Article 349 TFEU, linked to their remoteness, insularity, small size, topography and climate. In order to avoid disproportionate administrative and economic burdens, while preserving the integrity and environmental objectives of the CBAM, the Commission should be empowered to grant, on a duly reasoned request from the Member State concerned, a temporary and product-specific temporary derogation of the obligations laid down in that Regulation for operators established in outermost regions located more than 3 000 nautical miles from the European continent, having limited access to Union supply chains and which remain heavily dependent on imports from third countries for the supply of certain products covered by that Regulation. Any temporary derogation should be subject to a prior assessment by the Commission on a case-by-case basis, taking into account criteria such as the distance from the European continent, the specific conditions of supply, market size, logistical constraints, the risk of circumvention and the need to ensure a level playing field. Any temporary derogation should also be conditional upon the submission by the Member State concerned of a binding transition plan setting out a clear pathway towards progressive compliance with the objectives of that Regulation. That plan should establish a phased timetable, verifiable intermediate and product-specific milestones, as well as quantified performance indicators, and should identify the measures and investment commitments necessary to reduce dependence on the imports concerned, including through intra-Union sourcing, local production, low-carbon alternative supply chains or technological upgrading. Any temporary derogation should be strictly limited to what is necessary and proportionate to address the structural constraints of such regions, and should not create a risk of circumvention of the CBAM, including through diversion or re-export.

Amendment 8

Proposal for a regulation

Recital 10 a (new)

Text proposed by the Commission	Amendment
	(10a) During the transitional phase of the CBAM implementation, the Commission assessed the potential inclusion of additional sectors and scrap materials. To ensure a proportionate, effective and practicable application of the CBAM, a gradual and phased approach should be pursued, starting with products with simpler value chains or established EU ETS benchmarks, and progressively expanding the scope as technical feasibility, data availability, and monitoring capacity allow.

Amendment 9

Proposal for a regulation

Recital 11 a (new)

Text proposed by the Commission	Amendment
	(11a) While the existing enforcement framework under Regulation (EU) 2023/956 addresses a range of avoidance risks, including the misclassification of goods, under-declaration of quantities, failure to submit the CBAM declarations, and the misapplication of de minimis thresholds, additional provisions are needed to effectively address the risks of abusive practices, prevent distortions of competition and ensure a level playing field.

Amendment 10

Proposal for a regulation

Recital 12 a (new)

Text proposed by the Commission	Amendment
	(12a) Abusive practices can also occur in case of resource shuffling. Those practices can include, but are not limited to, situations whereby third countries or operators in these countries adapt to the CBAM by dedicating a limited number of installations to exports to the Union internal market, with or without dedicated investments in decarbonisation. Another possible relevant factor in assessing the high risk of abusive practices in the case of resource shuffling is the fact that these exports are not part of a country-wide effort to reduce emissions.

Amendment 11

Proposal for a regulation

Recital 13

Text proposed by the Commission	Amendment
(13) The Commission should monitor the impact of the CBAM on the Union internal market with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM and the potential impact on the Union internal market, including through an analysis of customs import declarations and CBAM declarations or on the basis of any relevant source of information, including from Member States through exchanges in the Expert Group on the CBAM or other relevant exchanges.	(13) In order to ensure the effective implementation and enforcement of Regulation (EU) 2023/956, the Commission should monitor the impact of the CBAM on the Union internal market with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM and the potential impact on the Union internal market, including through an analysis of customs import declarations and CBAM declarations or on the basis of any relevant source of information, including from Member States through exchanges in the Expert Group on the CBAM or other relevant exchanges. The identification of such practices should be based on transparent and objective criteria, trends in import volumes, the level and consistency of declared emissions from installations in third countries, economic incentives for operators to engage in abusive practices and the degree of heterogeneity in emission intensities of specific products.

Amendment 12

Proposal for a regulation

Recital 13 a (new)

Text proposed by the Commission	Amendment
	(13a) The Commission should regularly assess the impact of the CBAM on the competitiveness of European energy industries and those exposed to international trade.

Amendment 13

Proposal for a regulation

Recital 14

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 effectively address abusive practices, country-level default values should be applied systematically and ex ante to combinations of countries and goods defined as being at high risk of abusive practices, notably resource shuffling. To identify the combinations of goods and countries at high risk of abusive practices, the Commission should evaluate at least the following indicators: a higher heterogeneity of emission intensities, the ability to circumvent measures, the third country’s climate ambition and the risks of voluntary public intervention to re-allocate production. Operators and importers should retain the possibility to use actual values when they fulfil previously defined set of criteria, that confirm that they do not engage in abusive practices. The evidence to be provided should be designed in a proportionate manner and should not place unnecessary burden on operators and importers.

Amendment 14

Proposal for a regulation

Recital 14 a (new)

Text proposed by the Commission	Amendment
	(14a) With a view to ensuring that operators in third countries are not subject to the application of default values for longer than necessary where abusive practices have ceased, the continued use of default values should be subject to regular assessment. In particular, the Commission should regularly assess, at least on an annual basis, whether the conditions justifying the application of default values continue to be met, by monitoring the carbon cost exposure applicable in the country to which those default values apply.

Amendment 15

Proposal for a regulation

Recital 18 a (new)

Text proposed by the Commission	Amendment
	(18a) The monitoring, verification and reporting obligations provided for in Regulation (EU) 2023/956 should be implemented in a proportionate manner and taking into account the size, resources and administrative capacity of undertakings, in particular small and medium-sized enterprises, while avoiding unnecessary administrative burdens.

Amendment 16

Proposal for a regulation

Recital 19

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 aluminium 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 scrap under Regulation (EU) 2023/956 are assigned zero-emissions, and since a comparable circumvention risk may arise for imported goods using post-consumer aluminium scrap where its declared use artificially lowers embedded emissions or avoids an equivalent carbon price, imported goods using such 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.

Amendment 17

Proposal for a regulation

Recital 20

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-consumer aluminium scrap should be taken into account for the calculation of embedded emissions of goods. Concerning pre-consumer steel scrap, emissions should be reported but not be taken into account for the calculation of embedded emissions of goods. For the purpose of Regulation (EU) 2023/956, ‘scrap’ is defined in accordance with Council Regulation (EU) No 333/20111a, and is not considered waste under Directive 2008/98/EC of the European Parliament and of the Council1b. 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. Where materials are claimed to constitute post-consumer scrap, the importer should be required to provide sufficient, verifiable evidence demonstrating the origin and classification of such materials.
	1a Council Regulation (EU) No 333/2011 of 31 March 2011 establishing criteria determining when certain types of scrap metal cease to be waste under Directive 2008/98/EC of the European Parliament and of the Council (OJ L 94, 8.4.2011, p. 2, ELI: http://data.europa.eu/eli/reg/2011/333/oj).
	1b Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives (OJ L 312, 22.11.2008, p. 3, ELI: http://data.europa.eu/eli/dir/2008/98/oj).

Amendment 18

Proposal for a regulation

Recital 20 a (new)

Text proposed by the Commission	Amendment
	(20a) Cooperation and active engagement with third countries are essential to support the effective implementation of Regulation (EU) 2023/956, promote industrial decarbonisation, and foster the interoperability of carbon pricing systems and monitoring, reporting, and verification (MRV) practices. The Commission should report regularly on progress made and aim at building common principles, improving transparency, and achieving the mutual recognition of comparable systems. Furthermore, cooperation measures should support partner countries, in particular developing countries and Least Developed Countries (LDCs), in complying with CBAM requirements. In designing these measures, the Commission should take into account local capacity constraints.

Amendment 19

Proposal for a regulation

Recital 21

Text proposed by the Commission	Amendment
(21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the carbon credits under Article 6 of the Paris Agreement.	deleted

Amendment 20

Proposal for a regulation

Recital 32

Text proposed by the Commission	Amendment
(32) For certain goods, such as the clinker content of cement, the nitrogen content of fertilisers or the alloying elements of steel, the material and chemical compositions of the good is an important determining factor of the embedded emissions. To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions for certain goods that are subject to a higher heterogeneity of emission intensities, the Commission should be empowered to adopt implementing acts to identify the material and chemical compositions of a good in the customs declaration.	(32) For certain goods, such as the clinker content of cement, the nitrogen content of fertilisers or the alloying elements of steel, the material and chemical compositions of the good is an important determining factor of the embedded emissions. To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions for certain goods that are subject to a higher heterogeneity of emission intensities, the Commission should be empowered to adopt implementing acts to identify the material and chemical compositions of a good in the customs declaration, rules for laboratory sampling procedures to be carried out by national custom authorities.

Amendment 21

Proposal for a regulation

Recital 36

Text proposed by the Commission	Amendment
(36) To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956.	(36) To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956. Furthermore, the Commission should continue to assess other anti-circumvention risks not yet addressed in Regulation (EU) 2023/956, and, where necessary, review and address such risks, in order to ensure a swift and effective response.

Amendment 22

Proposal for a regulation

Recital 36 a (new)

Text proposed by the Commission	Amendment
	(36a) The exceptional and unforeseeable circumstances resulting from prolonged military conflict, and their severe impact on the economic and industrial infrastructure of affected regions, should be considered. In light of the evolving nature of that conflict and its potential economic consequences, the Commission should regularly assess whether the conditions for the application of Article 30(7) of Regulation (EU) 2023/956 are fulfilled, and, where appropriate, consider submitting a report accompanied by a legislative proposal providing for provisional measures. In that context, particular attention should be paid to the capacity of operators in affected regions to comply with the CBAM requirements, as well as to the broader objective of supporting economic resilience and decarbonisation.

Amendment 23

Proposal for a regulation

Recital 36 b (new)

Text proposed by the Commission	Amendment
	(36b) The Commission should continuously monitor the carbon intensity of products falling under newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to Regulation (EU) 2023/956. The Commission, in the context of upcoming reviews, should assess, on an ongoing basis, the possibility of including such new codes within the scope of Annexes I and VIII to that Regulation.

Amendment 24

Proposal for a regulation

Recital 37

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.	deleted

Amendment 25

Proposal for a regulation

Recital 40 a (new)

Text proposed by the Commission	Amendment
	(40a) As the extension of the CBAM to downstream products covers goods intended for final consumers, there is a risk of distortion of competition between economic operators established in the Union importing consumer goods subject to the CBAM and online platforms facilitating distance sales of the same goods from third countries, which would not be subject to equivalent obligations. This unlevel playing field creates a loophole that is liable to undermine both fair competition and the environmental integrity of the mechanism. Since online platforms are thereby already designated as importers for distance sales under the reformed Union Customs Code, whether acting in their own name or through an appointed representative assuming that status, it is appropriate to provide that such importers for distance sales, or their appointed representatives where applicable, equally assume the status of authorised CBAM declarant. They should be responsible, in that capacity, for declaring the totality of aggregated imports of CBAM goods facilitated over the course of a year and for surrendering the corresponding CBAM certificates. In such a case, the importer is therefore the importer for distance sales, and not the final consumer.

Amendment 26

Proposal for a regulation

Recital 45 a (new)

Text proposed by the Commission	Amendment
	(45a) Given the current dispersion in the use of indirect cost compensation across Member States, which risks undermining the uniform application of carbon pricing, the Commission should assess the technical and policy options.

Amendment 27

Proposal for a regulation

Recital 47 a (new)

Text proposed by the Commission	Amendment
	(47a) The Commission should publish the default values referred to in Regulation (EU) 2023/956 in a timely manner before their application. Those default values should be regularly reviewed and, where appropriate, updated on the basis of the most recent reliable and publicly available data and in accordance with transparent and robust methodologies.

Amendment 28

Proposal for a regulation

Recital 50

Text proposed by the Commission	Amendment
(50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of removing goods from the scope of Annex I, where necessary, due to severe harm to the Union internal market caused by serious and unforeseeable circumstances, and until these serious and unforeseeable circumstances have passed. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council should receive all documents at the same time as Member States' experts, and their experts should systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.	deleted

Amendment 29

Proposal for a regulation

Recital 50 a (new)

Text proposed by the Commission	Amendment
	(50a) The implications of Regulation (EU) 2023/956 for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council.
	+ Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 23 June 2026 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 (COM(2025)0989).
	[1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).

Amendment 30

Proposal for a regulation

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

Regulation (EU) 2023/956

Article 2 – paragraph 3 a – point b a (new)

Text proposed by the Commission	Amendment
	(aa) in paragraph 3a, the following point is added:
	'(ba) electricity flows originating from third countries, resulting from actions undertaken by transmission system operators to ensure the secure and stable operation of their networks, including unscheduled or unintended exchange flows, use of balancing services and handling emergencies.';

Amendment 31

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point c

Regulation (EU) 2023/956

Article 2 – paragraph 7 a – subparagraph 2

Text proposed by the Commission	Amendment
The Memorandum of Understanding referred to in the first subparagraph shall set the timeline for the application of the exemption foreseen in Article 2(7) and the timeline for the implementation of a carbon pricing instrument equivalent to the EU ETS, insofar as electricity generation is concerned.;	The Memorandum of Understanding referred to in the first subparagraph shall set the timeline for the application of the exemption foreseen in Article 2(7), taking into account the target date for accession and aligning with the Union’s enlargement policy towards the relevant third country, and the timeline for the implementation of a carbon pricing instrument equivalent to the EU ETS, insofar as electricity generation is concerned. Where a third country initiates the process of market integration to fully transpose the electricity market acquis, the Commission may assess the possibility of concluding a Memorandum of Understanding with that third country prior to the completion of the full integration of that acquis;

Amendment 32

Proposal for a regulation

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

Regulation (EU) 2023/956

Article 2 – paragraph 9 – point c a (new)

Text proposed by the Commission	Amendment
	(da) in paragraph 9, the following point is added:
	'(ca) the Commission has evidence that the exemption has resulted in the indirect importation into the Union of energy from sources subject to Union restrictive measures.';

Amendment 33

Proposal for a regulation

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

Regulation (EU) 2023/956

Article 2 – paragraph 9 a (new)

Text proposed by the Commission	Amendment
	(db) the following paragraph is inserted:
	'9a. The Commission shall make available on their website and update, as relevant, at least on an annual basis, all agreements, Memoranda of Understanding, roadmaps, commitments, and strategies referred to in paragraphs 7 and 7a, the full list of Union law covered by such documents, and the Commission’s assessments of the progress towards or the fulfilment of the conditions set out in paragraph 7 prior to the signing of the Memoranda of Understanding referred to in paragraph 7a and prior to the listing of the third countries in point 2 of Annex III referred to in paragraph 8.';

Amendment 34

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point e

Regulation (EU) 2023/956

Article 2 – paragraph 11

Text proposed by the Commission	Amendment
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.	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.

Amendment 35

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point e

Regulation (EU) 2023/956

Article 2 – paragraph 12

Text proposed by the Commission	Amendment
The Union may conclude agreements with third countries or territories with a view to taking into account carbon pricing mechanisms in such countries or territories for the purposes of the application of Article 9 as well as the mutual recognition of third-country accreditation bodies for the accreditation of a legal person to be a verifier pursuant to Article 18.;	The Union may conclude agreements with third countries or territories with a view to taking into account carbon pricing mechanisms in such countries or territories for the purposes of the application of Article 9 as well as the mutual recognition of third-country accreditation bodies for the accreditation of a legal person to be a verifier pursuant to Article 18. The Commission shall actively engage with third countries on the interoperability of carbon pricing systems and the alignment of monitoring, reporting and verification (MRV) systems;

Amendment 36

Proposal for a regulation

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

Regulation (EU) 2023/956

Article 2 – paragraph 12 a (new)

Text proposed by the Commission	Amendment
	(ea) the following paragraph is added:
	'12a. A Member State may request the Commission to authorise a temporary derogation of the application of this Regulation for goods listed in Annex I imported into such outermost regions referred to in Article 349 TFEU and destined exclusively for local consumption or local processing.
	The temporary derogation referred to in the first paragraph (the ‘request’) shall be granted only where the Member State demonstrates, on the basis of verifiable evidence, that:
	(a) application of this Regulation would entail disproportionate socio-economic impacts in the outermost region concerned;
	(b) no viable alternative supply from within the customs territory of the Union or domestic sources is available in the short term; and
	(c) neither the goods nor the products concerned can subsequently be introduced into the customs territory of the Union.
	The request shall be accompanied by a binding transition plan setting out a phased timetable for progressively reducing dependence on the imports concerned, with measurable indicators, in line with the environmental objectives of this Regulation.
	The Member State shall notify the Commission and the other Member States of the request sufficiently in advance specifying the products, territories, justification, and measures aimed at preserving the integrity of the CBAM and preventing any form of circumvention.
	The Commission shall adopt a decision authorising or refusing the request within two months of its submission. Any authorised temporary derogation shall be strictly product-specific and shall be granted for a maximum period of two years.
	The Commission shall ensure that all temporary derogations granted under this paragraph remain necessary, proportionate, and consistent with the environmental integrity of the CBAM and the proper functioning of the internal market.
	The Member State concerned shall submit to the Commission a regular monitoring report, at least every six months, demonstrating how the temporary derogation remains necessary and does not impair the integrity of the CBAM nor the achievement of its goals.
	The Commission is empowered to adopt delegated acts in accordance with Article 28 in order to supplement this Regulation by laying down requirements, procedures and deadlines for the submission of such requests for temporary derogation, including the list of admissible evidence and indicators, to ensure the application of this Regulation. The first of these delegated acts shall be adopted five months prior to the entry into force of Regulation …./…. [this amending Regulation].';

Amendment 37

Proposal for a regulation

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

Regulation (EU) 2023/956

Article 2a – paragraph 1 a (new)

Text proposed by the Commission	Amendment
	(1a) in Article 2a, the following paragraph is inserted:
	'1a. For importers for distance sales, the single mass-based threshold laid down in point A of Annex VII shall apply to the aggregated net mass of all goods covered by Annex I imported during the relevant calendar year, irrespective of the number of individual consignments imported by the final consumers.';

Amendment 38

Proposal for a regulation

Article 1 – paragraph 1 – point 2 a (new)

Regulation (EU) 2023/956

Article 2a – paragraph 3 a (new)

Text proposed by the Commission	Amendment
	(2a) in Article 2a, the following paragraph is inserted:
	'3a. By 30 April of each calendar year, the Commission shall assess, on the basis of import data and embedded emissions data disaggregated by CN code for the preceding 12 calendar months, whether the application of the single mass-based threshold leads to the exclusion of goods representing more than (2%) of the embedded emissions associated with the goods covered under a given CN code. Where such threshold is found to undermine the effectiveness of the mechanism, creates incentives for circumvention or carbon leakage, or distort the level playing field within the internal market, the Commission shall present a report to the Parliament and the Council accompanied by a legislative proposal where appropriate.’;

Amendment 39

Proposal for a regulation

Article 1 – paragraph 1 – point 2 b (new)

Regulation (EU) 2023/956

Article 2 b (new)

Text proposed by the Commission	Amendment
	(2b) the following Article is inserted:
	‘Article 2b
	The Commission shall adopt implementing acts specifying conditions under which simplified reporting obligations are to be applied to LDCs. Those simplified reporting obligations shall aim in particular to facilitate the market participation of small and medium operators in LDCs, while maintaining reliable reporting, upholding climate integrity, and paying particular attention to avoiding circumvention. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).’;

Amendment 40

Proposal for a regulation

Article 1 – paragraph 1 – point 2 c (new)

Regulation (EU) 2023/956

Article 3 – point 15

Present text	Amendment
	(2c) in Article 3, point 15 is replaced by the following:
(15) ‘importer’ means either the person lodging a customs declaration for release for free circulation of goods or a bill of discharge in accordance with Article 175(5) of Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or, where the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged;	"(15) ‘importer’ means
	a) the person lodging a customs declaration for release for free circulation of goods or a bill of discharge in accordance with Article 175(5) of Delegated Regulation (EU) 2015/2446 in its own name and on its own behalf or,
	b) where the customs declaration is lodged by an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, the person on whose behalf such a declaration is lodged, or
	c) in the case of distance sales, the importer for distance sales as defined in Article 5(14) of Regulation (EU) …/… [reference to be added after adoption cf. COM(2023) 258 final];
	" ;

(32023R0956)

Amendment 41

Proposal for a regulation

Article 1 – paragraph 1 – point 2 d (new)

Regulation (EU) 2023/956

Article 3 – point 15a (new)

Text proposed by the Commission	Amendment
	(3a) in Article 3, the following point is added:
	‘(15a) distance sales’ means distance sales of goods imported from third countries or third territories as defined in Article 14(4), point (2), of Directive 2006/112/EC.’;

Amendment 42

Proposal for a regulation

Article 1 – paragraph 1 – point 2 e (new)

Regulation (EU) 2023/956

Article 3 – point 34 a (new)

Text proposed by the Commission	Amendment
	(2e) in Article 3, the following point is added:
	'(34a) resource shuffling' means any reorganisation of production, sales or supply chain patterns that redirects existing lower-emission goods to the Union market while shifting higher-emission goods elsewhere, without creating new and verifiable low-carbon capacity and without any net reduction in greenhouse gas emissions at producer level in the country of origin;’;

Amendment 43

Proposal for a regulation

Article 1 – paragraph 1 – point 3

Regulation (EU) 2023/956

Article 3 – point 35

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. It includes, but is not limited to, resource shuffling.

Amendment 44

Proposal for a regulation

Article 1 – paragraph 1 – point 3 a (new)

Regulation (EU) 2023/956

Article 3 – paragraph 1 – point 35 a (new)

Text proposed by the Commission	Amendment
	(3a) in Article 3, the following point is added:
	‘(35a) pre-consumer aluminium scrap’ means an aluminium co-product generated in the production process of metal goods and immediately reusable in a production process, and not discarded or classified as waste under Directive 2008/98/EC.’;

Amendment 45

Proposal for a regulation

Article 1 – paragraph 1 – point 3 b (new)

Regulation (EU) 2023/956

Article 5 – paragraph 1

Present text	Amendment
	(3b) in Article 5, paragraph 1 is replaced by the following:
1. Any importer established in a Member State shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”).	"1. Any importer established in a Member State and any importer for distance sales shall, prior to importing goods into the customs territory of the Union, apply for the status of authorised CBAM declarant (“application for an authorisation”).
	" ;

(32023R0956)

Amendment 46

Proposal for a regulation

Article 1 – paragraph 1 – point 3 c (new)

Regulation (EU) 2023/956

Article 5 – paragraph 2

Present text	Amendment
	(3c) in Article 5, paragraph 2 is replaced by the following:
2. Where an importer is not established in a Member State, the indirect customs representative shall obtain the status of authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a.	"2. Where an importer is not established in a Member State, and is not an importer for distance sales, the indirect customs representative shall obtain the status of authorised CBAM declarant, irrespective of whether the importer is exempted from the obligations under this Regulation pursuant to Article 2a.
	" ;

(32023R0956)

Amendment 47

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point a – point 1 a (new)

Regulation (EU) 2023/956

Article 6 – paragraph 2 – point d a (new)

Text proposed by the Commission	Amendment
	(1a) the following point is added:
	'(da) where the good is produced using post-consumer aluminium scrap, copies of verification reports, confirming that on-site inspections have concluded that the material used is post-consumer scrap;' ;

Amendment 48

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point a – point 1 b (new)

Regulation (EU) 2023/956

Article 6 – paragraph 2 – point d b (new)

Text proposed by the Commission	Amendment
	(1b) the following point is added:
	'(db) where the good contains steel or aluminium scrap, whether from pre- or post-consumer scrap, details of the quantity of scrap contained in the good and whether this consists of pre-consumer scrap, post-consumer scrap, or a mix of both.’;

Amendment 49

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point a – point 2

Regulation (EU) 2023/956

Article 6 – paragraph 2 – point e

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, information on the installation of where "melt and pour" took place;

Amendment 50

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point a – point 2

Regulation (EU) 2023/956

Article 6 – paragraph 2 – point f

Text proposed by the Commission	Amendment
(f) where, in accordance with a delegated act adopted in accordance with paragraph 7, the embedded emissions are determined on the basis of actual emissions for a combination of goods and origins that are subject to a high risk of abusive practices, evidence demonstrating that the high risk of abusive practices has not materialised.;	(f) for a combination of good and origin identified to be at a high risk of abusive practices in the delegated acts adopted in accordance with paragraph 7, evidence demonstrating that no abusive practices have occurred, where CBAM declarants want to determine embedded emissions are determined on the basis of actual emissions;

Amendment 51

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point b

Regulation (EU) 2023/956

Article 6 – paragraph 6

Text proposed by the Commission	Amendment
The Commission is empowered to adopt implementing acts concerning the standard format of the CBAM declaration, including detailed information for each installation and country of origin or other third country and type of goods to be reported, which supports the totals referred to in paragraph 2 of this Article, in particular as regards embedded emissions, the carbon price paid, the default carbon price for the purpose of Article 9(4), the procedure for submitting the CBAM declaration via the CBAM registry, including procedures for the review of CBAM declarations in accordance with Article 19, and the arrangements for surrendering the CBAM certificates referred to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular as regards the process and the selection by the authorised CBAM declarant of certificates to be surrendered.;	The Commission is empowered to adopt implementing acts concerning the standard format of the CBAM declaration, including detailed information for each step of the production chain, installation, including the production technology used, and country of origin or other third country and type of goods to be reported, which supports the totals referred to in paragraph 2 of this Article, in particular as regards embedded emissions, the carbon price paid, the default carbon price for the purpose of Article 9(4), the procedure for submitting the CBAM declaration via the CBAM registry, including procedures for the review of CBAM declarations in accordance with Article 19, and the arrangements for surrendering the CBAM certificates referred to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in particular as regards the process and the selection by the authorised CBAM declarant of certificates to be surrendered.;

Amendment 52

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 6 a

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 delegated acts listing the goods or combinations of goods and origins at high risk of abusive practices for which evidence is to be included in the CBAM declaration as laid down in paragraph 2, point (e), as well as the specific type of evidence to be provided. Those delegated acts shall be adopted in accordance with the examination procedure referred to in Article 28(2).

Amendment 53

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

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 with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM using, inter alia, relevant information, including from customs import declarations and CBAM declarations.
	The Commission shall, for the purpose of identifying combinations of goods and origins at high risk of abusive practices, conduct an objective assessment that considers, at least, the following criteria:
	(a) the low-carbon production capacity compared to the volumes exported to the Union and by examining the breakdown of production processes;
	(b) progress in greenhouse gas reduction and the level of climate ambition, in particular where the country of origin applies a carbon pricing mechanism covering the relevant sector, and whether relevant climate policy measures are in place;
	(c) the compliance with market economy rules, in particular as assessed through recognised indicators such as the OECD Product Market Regulation (PMR) indicator, the existence of EU anti-dumping or anti-subsidy measures in force against the country in the relevant sector pursuant to Regulations (EU) 2016/1036 and (EU) 2016/1037
	(d) a higher heterogeneity of emission intensities.
	The Commission shall regularly review the combinations of goods and origins referred to in the second subparagraph.
	For the combination of goods and countries of origin defined at high risk of abusive practices default values shall be used to determine embedded emissions. The Commission, taking into account relevant information, including from customs import declarations and CBAM declarations is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down:
	(i) the conditions to be fulfilled by the operators for the use of actual emissions for those combinations of good and origin as well as
	(ii) the evidence to be provided by the CBAM declarant to demonstrate that these conditions are fulfilled.
	If the conditions above are fulfilled, importers may use actual values. Where the evidence provided by the CBAM declarant is insufficient to demonstrate that the conditions above are fulfilled, embedded emissions in goods defined at high risk of abusive practices shall be determined by reference to default values in accordance with the methods set out in point 4.1 of Annex IV.

Amendment 54

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point c

Regulation (EU) 2023/956

Article 7 – paragraph 7 – subparagraph 2 a (new)

Text proposed by the Commission	Amendment
The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.;	The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply, on the basis of transparent and pre-defined criteria.

Amendment 55

Proposal for a regulation

Article 1 – paragraph 1 – point 6 a (new)

Regulation (EU) 2023/956

Article 8

Present text	Amendment
	(6a) Article 8 is replaced by the following:
Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation.	"Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation.
	Where on-site verification in a candidate country facing an exceptional and immediate security situation in line with Article 30(7) is not feasible due to safety or access constraints, the Commission shall allow for the application of default values without mark-up.
	Moreover, the Commission shall provide technical assistance to competent authorities and operators in those countries, with a view to strengthening domestic emissions monitoring and verification systems and facilitating compliance with the monitoring, reporting and verification requirements of this Regulation. Such assistance may include capacity-building programmes, methodological guidance, digital tools and structured technical cooperation, including through the Technical Assistance and Information Exchange (TAIEX) instrument.
	" ;

(32023R0956)

Amendment 56

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

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. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Amendment 57

Proposal for a regulation

Article 1 – paragraph 1 – point 7 a (new)

Regulation (EU) 2023/956

Article 9 a (new)

Text proposed by the Commission	Amendment
	(7a) the following Article is inserted:
	‘Article 9a Trade, cooperation or other agreements concluded by the Union with third countries, unless specifically providing for linking with the EU ETS, shall not directly or indirectly exempt authorised CBAM declarants from obligations under this Regulation, lower the level of obligations applicable to goods covered by this Regulation, or contain provisions that could undermine the effective implementation of the CBAM or give rise to trade remedies in response to its application.’;

Amendment 58

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 10 b (new)

Text proposed by the Commission	Amendment
	(8a) the following Article is inserted:
	‘Article 10b
	1. The Union shall facilitate the effective implementation of this Regulation by providing technical assistance, when necessary, to developing countries with special interest to LDCs.
	2. The Commission shall develop a comprehensive framework of technical assistance, using existing instruments, aimed at supporting competent authorities in developing countries in relation to:
	(a) facilitating compliance with the requirements for the monitoring, reporting and verification (MRV) of embedded emissions in goods covered by this Regulation as well as the alignment of MRV practices globally
	(b) the development and implementation of reliable emissions accounting systems consistent with Union methodologies;
	(c) the collection, management and transmission of emissions data required for CBAM reporting and the use of digital tools made available under this Regulation; and
	(d) the development of regulatory and institutional capacity relevant to carbon pricing or equivalent climate policy instruments, with a view to fostering the interoperability of carbon pricing systems.
	3. Technical assistance may include, inter alia:
	(a) capacity-building assistance and training for public authorities and private operators, including through the Technical Assistance and Information Exchange (TAIEX) tool;
	(b) the provision of methodological guidance, digital tools and technical documentation necessary for the calculation and reporting of embedded emissions;
	(c) structured dialogues, roadmaps, institutional cooperation and exchange of best practices with competent authorities in third countries;
	(d) targeted support for the establishment or strengthening of domestic emissions monitoring and verification systems;’;

Amendment 59

Proposal for a regulation

Article 1 – paragraph 1 – point 8 b (new)

Regulation (EU) 2023/956

Article 10 c (new)

Text proposed by the Commission	Amendment
	(8b) the following Article is inserted:
	‘Article 10 c
	International cooperation on carbon pricing
	1. The Commission shall proactively engage with third countries and international organisations to promote carbon pricing policies, enhance transparency and mutual understanding on the CBAM, and encourage collaborative solutions to technical and policy concerns raised by third countries.
	2. The Commission shall engage constructively with international coalitions and initiatives that seek to advance multilateral action on industrial decarbonisation and carbon pricing.
	3. The Commission shall report every three years to the European Parliament and to the Council.’;

Amendment 60

Proposal for a regulation

Article 1 – paragraph 1 – point 8 c (new)

Regulation (EU) 2023/956

Article 11 – paragraph 3 a (new)

Text proposed by the Commission	Amendment
	(8c) Article 11 is amended as follows:
	(a) the following paragraph is added:
	‘3a. The EU customs authority (EUCA) shall oversee and support effective coordination between the competent authorities and their customs authorities, ensuring the customs authorities can perform their functions and duties, as referred to in Article 25 of this Regulation.’;

Amendment 61

Proposal for a regulation

Article 1 – paragraph 1 – point 8 d (new)

Regulation (EU) 2023/956

Article 12

Present text	Amendment
	(8d) Article 12 is replaced by the following:
Commission	"Commission
In addition to the other tasks that it exercises under this Regulation, the Commission shall assist the competent authorities in carrying out their functions and duties under this Regulation and shall coordinate their activities by supporting the exchange of, and issuing guidelines on, best practices within the scope of this Regulation, and by promoting an adequate exchange of information and cooperation between competent authorities as well as between competent authorities and the Commission.	In addition to the other tasks that it exercises under this Regulation, the Commission shall assist the competent authorities in carrying out their functions and duties under this Regulation and shall coordinate their activities by supporting the exchange of, and issuing guidelines on, best practices within the scope of this Regulation, and by promoting an adequate exchange of information and cooperation between competent authorities as well as between competent authorities and the Commission.
	The Commission shall support the consistent implementation and enforcement of this Regulation by facilitating training, technical assistance and capacity-building for competent authorities and customs authorities, including on the use of the CBAM registry, verified information, risk analysis and anti-circumvention measures. That support may be provided through Technical Support Instrument and flagship projects.
	" ;

(32023R0956)

Amendment 62

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

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 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. Where relevant, the evidence on the installation of “melt and pour” shall be provided by means of a mill certificate.

Amendment 63

Proposal for a regulation

Article 1 – paragraph 1 – point 14

Regulation (EU) 2023/956

Article 23 – paragraph 1 – second subparagraph

Text proposed by the Commission	Amendment
The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20.;	The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20. Repayment for repurchased certificates shall be disbursed to the authorised CBAM declarant by 31 December of the same year at the latest;

Amendment 64

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point d

Regulation (EU) 2023/956

Article 25 – paragraph 7

Text proposed by the Commission	Amendment
7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions of goods listed in Annex I. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).;	7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions, rules for laboratory sampling procedures to be carried out by national custom authorities, as well as the requirement to use TARIC codes in addition to CN codes, of goods listed in Annex I. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Amendment 65

Proposal for a regulation

Article 1 – paragraph 1 – point 15 a (new)

Regulation (EU) 2023/956

Article 25b (new)

Text proposed by the Commission	Amendment
	(15a) the following Article is inserted:
	'Article 25b
	Monitoring and enforcement of the single mass-based threshold for importers for distance sales
	1. The Commission shall monitor the imports of CBAM goods facilitated by importers for distance sales, or their appointed representatives, with a view to detecting patterns indicative of artificial splitting of transactions or other circumvention strategies aimed at falling below the de minimis threshold established in Article 2a.
	2. For the purposes of paragraph 1, competent authorities shall require importers for distance sales, or their appointed representatives, to report to the competent authority of the Member State where they are registered, the aggregate value and volume of CBAM goods facilitated through distance sales transactions, irrespective of whether individual transactions fall below the threshold referred to in Article 2a.
	3. Where the competent authority has reasonable grounds to suspect that an importer for distance sales is artificially splitting transactions or otherwise structuring its operations so as to circumvent the obligations under this Regulation, it shall notify the Commission and the customs authorities of the relevant Member States without delay.
	4. Where circumvention is established, the importer for distance sales, or its appointed representative, shall be deemed to have assumed the status of authorised CBAM declarant with retroactive effect from the beginning of the calendar year in which the circumvention was identified, and shall be liable for the corresponding CBAM certificates for the totality of imports facilitated during that period.’;

Amendment 66

Proposal for a regulation

Article 1 – paragraph 1 – point 15 b (new)

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point a

Present text	Amendment
	(15b) In Article 27(2), point a is replaced by the following:
slightly modifying the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics;	"slightly modifying, including by slightly processing, the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics;
	"

(32023R0956)

Amendment 67

Proposal for a regulation

Article 1 – paragraph 1 – point 16 – introductory part

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c – introduction

Text proposed by the Commission	Amendment
(16) in Article 27(2), the following point (c) is added:	(16) in Article 27(2), the following points are added:

Amendment 68

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c

Text proposed by the Commission	Amendment
(c) artificially adjusting the supply chains to make the goods benefit from lower default values.;	‘(c) artificially adjusting the supply chains for the sole purpose of avoiding CBAM obligations and where such adjustment lacks any economic, commercial, operational or sustainability-related justification other than benefiting from lower default values.’;

Amendment 69

Proposal for a regulation

Article 1 – paragraph 1 – point 16 a (new)

Regulation (EU) 2023/956

Article 27 – paragraph 6a (new)

Text proposed by the Commission	Amendment
	(16a) in Article 27, the following paragraph is added:
	'6a. 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 (c), of this Article, are occurring by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to temporarily apply the default values for the third country where most of the production takes place in terms of input material (precursors) contained in the imported goods, or to temporarily apply the default values of the third country where production used to originate from before the artificial adjustment of the supply chain started.’;

Amendment 70

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new)

Text proposed by the Commission	Amendment
(17) the following Article 27a is inserted:	deleted
‘
Article 27a
Serious and unforeseen circumstances
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.;
’

Amendment 71

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 2

Text proposed by the Commission	Amendment
2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.	2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.

Amendment 72

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 3

Text proposed by the Commission	Amendment
3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.;	3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) may be revoked at any time by the European Parliament or by the Council.;

Amendment 73

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b

Regulation (EU) 2023/956

Article 28 – paragraph 7

Text proposed by the Commission	Amendment
7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;	7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;

Amendment 74

Proposal for a regulation

Article 1 – paragraph 1 – point 19

Regulation (EU) 2023/956

Article 28a (new)

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.;
’