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BUDGETARY ASSESSMENT (COM(2025)0087 – C100035/2025 – 2025/0039(COD))

On the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

BUDG-AD-771892

Committee on Budgets · Rapporteur: Sandra Gómez López

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The Committee on Budgets gives a budgetary assessment of the proposal to simplify the Carbon Border Adjustment Mechanism (CBAM), noting modest revenue losses and additional costs, and submits an amendment adding a recital on budgetary implications.

Committee position. The Committee on Budgets submits a budgetary assessment and one amendment adding a recital on budgetary implications, and will take part in negotiations to ensure consistency with Parliament's position on own resources.

Key points

  1. The proposal aims at significant savings in administrative costs for EU importers of CBAM goods, but revenue from CBAM would diminish by about 1% of overall estimated revenue.
  2. The Committee regrets that reduced scope leads to lower own resources revenue, but acknowledges amounts are modest (about EUR 20 million per year and 1%).
  3. The amending regulation remains compatible with Parliament's opinion approving a new own resource based on CBAM.
  4. No provisions fall under Rule 58(4) and no legislative amendments are necessary at this stage.
  5. The Committee must take part in further negotiations to ensure consistency with Parliament's position on own resources and the current MFF.
  6. Flaws in the Legislative Financial and Digital Statement should be rectified, including revenue collection in 2026, incorrect budget line, and amounts shown net of 25% collection costs.
  7. Revenue foregone of about EUR 21 million as of 2030 is non-material compared to cost savings for companies, especially SMEs.
  8. New tasks should be financed by fresh resources; redeployment from CCEI creates margin in Heading 4, but amounts are compatible with MFF ceilings.
  9. Questions why a 90% reduction in companies to be registered does not lower administrative needs under Heading 7.
  10. Penalty proceeds could eventually be general revenue for the EU budget.
  11. Future extension of CBAM scope would have significant budgetary implications.
  12. Calls on the Council to adopt the own resources proposal urgently and on the Commission to identify additional new own resources.

Who is affected

  • EU importers of CBAM goods: benefit from reduced administrative costs.
  • Small and medium-sized enterprises (SMEs): benefit from cost savings.
  • Member States: retain 25% of CBAM revenue as collection costs.

Figures and deadlines

  • EUR 20 million per year: estimated reduction in own resources revenue.
  • 1%: share of overall estimated CBAM revenue affected.
  • EUR 21 million as of 2030: revenue foregone.
  • 25%: collection costs retained by Member States.
  • 90%: reduction in companies to be registered as authorised CBAM declarants.