Carbon Border Adjustment Mechanism: extension of its scope to downstream goods and anti-circumvention measures
A-10-2026-0201-AM-110-110
9.9.2026 A10-0201/110
Amendment 110
Borys Budka
on behalf of the Committee on Industry, Research and Energy
Report A10-0201/2026
Mohammed Chahim
(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))
Proposal for a regulation
Annex I – paragraph 1 – point 1 – table
Regulation (EU) 2023/956
Annex I
| Text proposed by the Commission | |
| in point 2, the table ‘Iron and Steel’ is replaced by the following: ‘[Iron and steel | |
| CN code | Greenhouse gas |
| … | … |
| Amendment | |
| in point 2, the following lines are added to the table ‘Iron and Steel’: | |
| ‘[Iron and steel | |
| CN code | Greenhouse gas |
| 73 - Articles of iron or steel | Carbon dioxide and perfluorocarbons |
| 8207 30 10 - For working metal | Carbon dioxide and perfluorocarbons |
| 8207 30 90 - Other | Carbon dioxide and perfluorocarbons |
| 8409 - Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Carbon dioxide and perfluorocarbons |
| 8413 - Pumps for liquids, whether or not fitted with a measuring device; liquid elevators | Carbon dioxide and perfluorocarbons |
| 8417 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8418 - Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 | Carbon dioxide and perfluorocarbons |
| 8424 - Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sandblasting machines and similar jet projecting machines | Carbon dioxide and perfluorocarbons |
| 8450 90 00 - Parts | Carbon dioxide and perfluorocarbons |
| 8451 - Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made-up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics | Carbon dioxide and perfluorocarbons |
| 8455 - Metal-rolling mills and rolls therefor | Carbon dioxide and perfluorocarbons |
| 8481 00 - Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves | Carbon dioxide and perfluorocarbons |
| 8482 - Ball or roller bearings | Carbon dioxide and perfluorocarbons |
| 8483 - Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | Carbon dioxide and perfluorocarbons |
| 8483 00 - Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints) | Carbon dioxide and perfluorocarbons |
| 8503 - Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | Carbon dioxide and perfluorocarbons |
| 8503 - Parts suitable for use solely or principally with the machines of heading 8501 or 8502 | Carbon dioxide and perfluorocarbons |
| 8504 - Electrical transformers, static converters (for example, rectifiers) and inductors | Carbon dioxide and perfluorocarbons |
| 8607 - Parts of railway or tramway locomotives or rolling stock | Carbon dioxide and perfluorocarbons |
| 8704 - Motor vehicles for the transport of goods | Carbon dioxide and perfluorocarbons |
| 8716 - Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | Carbon dioxide and perfluorocarbons |
| 9404 29 10 - Spring interior | Carbon dioxide and perfluorocarbons |
| 9404 90 90 - Other | Carbon dioxide and perfluorocarbons |
Or. en
Justification
The proposed CN codes should be retained in the CBAM scope in order to ensure an effective coverage of the steel-related value-chains and prevent circumvention. They cover steel-intensive products and components that are directly transformed from steel products that are in CBAM, or are closely related or substitutable products within the same product families, where several products were already included or proposed for inclusion by the ENVI committee. Leaving individual CN codes outside the scope while covering closely comparable products would create artificial gaps and opportunities to shift imports towards uncovered product categories.
The proposed extension, which is based on a list of priority CN codes of steel-intensive products was included in the broader scope extension in the ITRE opinion, under AM49. It ensures a coherent treatment of downstream steel products, closes value-chain gaps and therefore safeguards the effectiveness of CBAM against circumvention.