Carbon Border Adjustment Mechanism: extension of its scope to downstream goods and anti-circumvention measures
A-10-2026-0201-AM-114-120
10.9.2026 A10-0201/114
Amendment 114
Anja Arndt, Marc Jongen, Volker Schnurrbusch, Marcin Sypniewski
on behalf of the ESN Group
Report A10-0201/2026
Mohammed Chahim
(COM(2025)0989 – C10-0352/2025 – 2025/0419(COD))
Proposal for a regulation
Recital 11 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (11a) The inclusion of selected downstream goods is intended to limit the additional competitive disadvantages which result from the CBAM and the EU ETS for Union manufacturers. It represents a transitional measure within the existing legal framework. The Commission should examine as a matter of priority how the CBAM and the EU ETS can be repealed and how the competitive disadvantages resulting from these latter can be permanently eliminated. |
Or. de
Justification
The extension of scope to cover downstream goods is necessary for the sole reason that the CBAM and the EU ETS result in significant competitive disadvantages for Union manufacturers. Since this extension merely limits the disadvantages suffered by European industry as a result of the existing system, it in no way affects our fundamental rejection of the CBAM and the EU ETS. We continue to believe that both instruments should be repealed.
10.9.2026 A10-0201/115
Amendment 115
Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch, Marc Jongen
on behalf of the ESN 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 14 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (14a) The extension of the scope of the CBAM to cover downstream goods is a response to distortions caused by the CBAM itself: as a result of the imposition of carbon costs on imported basic materials, the mechanism has placed Union manufacturers of goods manufactured from these basic materials at a disadvantage compared to importers of finished goods. Any further extension of the scope would correct the distortions caused by the previous extension, but at the same time impose an additional cost and administrative burden on the Union businesses – first and foremost importers – which incur these costs. In 2024, the Union was responsible for 5.95% of global greenhouse gas emissions. It therefore has a particular interest in ensuring that measures to prevent the offshoring of carbon emissions do not themselves become the root cause of the very loss of industrial activities they are intended to prevent. Priority should be given to reducing the financial and administrative burdens imposed by the existing mechanism. |
Or. de
Justification
Even the Commission’s proposal makes it clear that the extension of the scope to cover downstream sectors is intended to eliminate competitive disadvantages caused by the existing CBAM framework. Additional extensions of scope risk creating additional costs and administrative effort for Union businesses. The amendment is therefore intended to ensure that due consideration is given to the economic consequences of the existing mechanism and that additional burdens on European industry are avoided.
10.9.2026 A10-0201/116
Amendment 116
Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch
on behalf of the ESN 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 36 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (36a) It must be possible for businesses subject to anti-circumvention measures to apply these measures with legal certainty. The decisions taken by Union importers when designing their supply chains are based on many legitimate reasons, including price, quality, security of supply, logistics and diversification of procurement risk. Provisions which treat standard business decisions as abusive practices or which make it possible to identify a consignment’s emissions as belonging to a country other than that in which the goods were in fact manufactured expose importers acting in good faith to retrospective liability and may hinder legitimate trade. Anti-circumvention measures should therefore be restricted to practices aimed at circumventing obligations under Regulation (EU) 2023/956; they should be determined on a case-by-case basis with reference to evidence, and it should not be possible to extend their scope by means of delegated acts. |
Or. de
Justification
This recital recognises the principle underlying the rules on circumvention, and the amendments proposed here do not overturn said rules; instead, they specify the conditions under which they can be applied without adversely affecting normal business conduct as a result.
10.9.2026 A10-0201/117
Amendment 117
Anja Arndt, Marc Jongen, Volker Schnurrbusch
on behalf of the ESN 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 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. | (37) To enable a swift reaction in the case of serious or unforeseen consequences from the inclusion of a good in the scope of the CBAM, the Commission should be empowered to adopt delegated acts to remove this good from the scope of Regulation (EU) 2023/956 on a temporary basis. This shall also apply if industrial competitiveness, investments, production, exportability or security of supply are significantly jeopardised in one or more Member States. In response to a duly reasoned request by a Member State, the Commission shall issue a decision together with a statement of reasons within four weeks at the latest. |
Or. de
Justification
The recital should mention not only significant negative effects on the internal market, but also significant risks in terms of industrial competitiveness, investments, production, exportability and security of supply. In response to a duly reasoned request by a Member State, the Commission should therefore issue a decision together with a statement of reasons within four weeks at the latest.
10.9.2026 A10-0201/118
Amendment 118
Anja Arndt, Marc Jongen, Volker Schnurrbusch
on behalf of the ESN 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 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. | (50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with Article 290 TFEU should be delegated to the Commission in respect of removing goods from Annex I on a temporary basis if their inclusion causes significant negative effects on the internal market or significantly jeopardises industrial competitiveness, investments, production, exportability or security of supply in one or more Member States. The removal shall remain in force until the relevant negative effects or risks no longer apply. 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. de
Justification
The recital has been amended in view of the extended safeguard clause. The delegation of power to the Commission must cover not only harm to the internal market, but also significant risks to industry, investments, exports and security of supply.
10.9.2026 A10-0201/119
Amendment 119
Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch, Marc Jongen
on behalf of the ESN 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 a (new)
| Text proposed by the Commission | Amendment |
|---|---|
| (50a) It should be emphasised that the CBAM relates only to imports, whereas Union manufacturers exporting to thirdcountry markets lose their free allocations over the gradual introduction of the mechanism without any corresponding adjustment for exports, and must therefore compete on these markets while incurring carbon costs that are not incurred by their competitors. This asymmetry worsens with each extension of the mechanism’s scope, and the production sectors hardest hit are precisely those intended to be protected by the inclusion of downstream goods. In July 2025, the Commission announced that it would propose facilitations for Union exporters. This proposal should be tabled immediately, with an assessment of the impacts of an extension of scope to cover downstream goods. |
Or. de
Justification
The export deficit is recognised by the Commission itself; the inclusion of a corresponding recital in this Regulation highlights the link between the extension of scope and the risk to exports, and justifies the existence of the review clause in recital 10.
10.9.2026 A10-0201/120
Amendment 120
Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch, Marc Jongen
on behalf of the ESN 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 2 a (new)
Regulation (EU) 2023/956
Article 2 c (new)
| Text proposed by the Commission | Amendment |
|---|---|
| 2a. The following Article is inserted: | |
| ‘Article 2c | |
| Review of Annex I | |
| The Commission shall carry out reviews at regular intervals to determine whether the inclusion of the goods currently listed in Annex I continues to be justified; in this connection, it shall take into account the financial and administrative burden borne by Union importers and manufacturers, in particular small and medium-sized enterprises. If the costs and administrative effort resulting from the inclusion of a good are disproportionately high in relation to the demonstrable impacts on the offshoring of carbon emissions, the Commission shall present a legislative proposal for the removal of this good from Annex I. The assessment referred to in paragraph 1 shall not in itself constitute a basis for extending the scope of Annex I to cover additional goods.’ |
Or. de
Justification
„Das Ziel der Überprüfung sollte in erster Linie darin bestehen, Fälle zu ermitteln, in denen der derzeitige Anwendungsbereich der CBAM unverhältnismäßige wirtschaftliche oder administrative Belastungen mit sich bringt. Ein Überprüfungsmechanismus, der sich auf die bereits erfassten Waren konzentriert, würde den sinnvollen Grundsatz einer evidenzbasierten Bewertung wahren und gleichzeitig den Eindruck vermeiden, dass eine quantitative Schwelle dazu dienen soll, künftige Ausweitungen der CBAM zu erleichtern. Die Änderung stärkt daher die Überprüfung der bestehenden Erfassungen und bietet eine klare Grundlage für die Streichung von Waren, bei denen die Belastung nicht mehr gerechtfertigt ist.“