Skip to content
Report (COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

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

A-10-2026-0201-AM-098-106

9.9.2026 A10-0201/98

Amendment 98

Silvia Sardone, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Marie-Luce Brasier-Clain, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Recital 3

Text proposed by the CommissionAmendment
(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) The CBAM should address the risk of carbon leakage by ensuring a level playing field between Union industries and those in third countries that do not have climate rules equivalent to those imposed by the Union due to the EU Green Deal. However, as currently designed, the CBAM risks increasing the administrative burden for Union industries and undermining their competitiveness. The Union should be committed to supporting Union producers, especially those of energy-intensive sectors, including through the Union budget.
5 Communication: The European Green Deal, COM/2019/640 final.
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.

Or. en

9.9.2026 A10-0201/99

Amendment 99

Marie-Luce Brasier-Clain, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Recital 4 a (new)

Text proposed by the CommissionAmendment
(4a) The outermost regions of the Union, in accordance with Article 349 of the Treaty on the Functioning of the European Union, are characterised by permanent structural constraints, in particular their remoteness, insularity, small size, difficult topography and climate, as well as their economic dependence on a small number of products, which considerably limit their development. Owing to these constraints, these regions rely heavily on imports from neighbouring third countries for their supplies. The uniform application of the carbon border adjustment mechanism to these goods, particularly in the absence of any risk of circumvention, is likely to result in disproportionate additional costs for the local economy, thereby jeopardising the achievement of the Union’s objectives of economic, social and territorial cohesion. Provision should therefore be made for a Member State to request an exemption from the application of Regulation (EU) 2023/956 for certain goods imported into an outermost region and intended for local use.

Or. en

9.9.2026 A10-0201/100

Amendment 100

Silvia Sardone, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Marie-Luce Brasier-Clain, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Recital 37

Text proposed by the CommissionAmendment
(37) To enable a swift reaction in the case of serious and unforeseeable consequences from the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union internal market, the Commission should be empowered to adopt delegated acts to remove a good from the scope of Regulation (EU) 2023/956.(37) To enable a swift and effective reaction where the inclusion of a good in the scope of the CBAM causes or risks causing serious harm to the Union internal market or to Union supply chains or the viability of a specific Union sector, including the agricultural sector, the Commission should adopt delegated acts to remove a good from the scope of Regulation (EU) 2023/956.

Or. en

9.9.2026 A10-0201/101

Amendment 101

Silvia Sardone, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Marie-Luce Brasier-Clain, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Recital 50

Text proposed by the CommissionAmendment
(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.(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 or to Union supply chains or the viability of a specific Union sector, including the agricultural sector, and until the serious harm has 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.

Or. en

9.9.2026 A10-0201/102

Amendment 102

Silvia Sardone, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Marie-Luce Brasier-Clain, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Recital 53 a (new)

Text proposed by the CommissionAmendment
(53a) The EU ETS constitutes a central element of the Union climate agenda, driven by an ideological imposition of decarbonisation pathways without sufficient regard to economic feasibility and market reality. In light of increasing economic pressures on Union industries, in particular in energy-intensive sectors, and given the disproportionate costs associated with the EU ETS, which have undermined global competitiveness, created regulatory uncertainty and negatively affected investment and employment, in particular for SMEs, Directive 2003/87/EC should be repealed. Consequently, Regulation (EU) 2023/956, being intrinsically linked to the EU ETS, should also be repealed.

Or. en

9.9.2026 A10-0201/103

Amendment 103

Marie-Luce Brasier-Clain, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

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

Text proposed by the CommissionAmendment
(ea) the following paragraph is added:
'12a. Notwithstanding paragraph 1, and at the request of a Member State, the Commission may exempt certain goods imported into an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union from the application of this Regulation, provided that the following conditions are met:
(a) the imported goods are intended exclusively for local use;
(b) the exemption is necessary and proportionate in view of the structural constraints of the region concerned, as duly established by the requesting Member State;
(c) the exemption does not undermine the coherence of the Union’s internal market.'

Or. en

9.9.2026 A10-0201/104

Amendment 104

Silvia Sardone, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Marie-Luce Brasier-Clain, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27a

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to assessing the impact of the CBAM on the Union internal market and EU competitiveness, as well as the impact of the phase out of the free allowances.
Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes or risks causing severe harm to the Union internal market or to Union supply chains or the viability of a specific Union sector, including the agricultural sector, it shall adopt delegated acts within one month in accordance with Article 28 to temporarily remove this good from Annex I until that serious harm has passed.
The Commission is empowered to adopt delegated acts in accordance with Article 28 to temporary increase in the allocation of allowances free of charge to operators of installations within the Union producing the good concerned or using that good in their production process.;

Or. en

9.9.2026 A10-0201/105

Amendment 105

Marie-Luce Brasier-Clain, Jorge Buxadé Villalba, Roman Haider, Jana Nagyová, Antonín Staněk, Silvia Sardone

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point (ba) new

Text proposed by the CommissionAmendment
(ba) the possibility of redirecting revenue from the CBAM to the sectors affected by its implementation in order to mitigate its impact.

Or. en

9.9.2026 A10-0201/106

Amendment 106

Silvia Sardone, Jorge Buxadé Villalba, Roman Haider, Marie-Luce Brasier-Clain, Antonín Staněk

on behalf of the PfE Group

Report A10-0201/2026

Mohammed Chahim

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

(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))

Proposal for a regulation

Article 2 a (new)

Text proposed by the CommissionAmendment
Article2a
Repeal of the emissions trading system and of the CBAM
Directive 2003/87/EC shall be repealed.
Consequently, Regulation (EU) 2023/956 shall be repealed.

Or. en