Sittings · Document

BUDGETARY ASSESSMENT (COM(2025)0989 – C100352/2025 – 2025/0419(COD)) 2026-06-23

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

Committee on Budgets · Rapporteur: Sandra Gómez López

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The Committee on Budgets gives its budgetary assessment of the proposal to amend the Carbon Border Adjustment Mechanism (CBAM) Regulation by extending its scope to downstream goods and adding anti-circumvention measures. It welcomes the extension as broadening the base for CBAM-based own resources, but says scope decisions should follow a strict environmental rationale and not be driven mainly by revenue. It notes extra 2027 commitment appropriations of EUR 5 million and payment appropriations of EUR 1 million, and regrets that the financial statement does not separate the new tasks from the CBAM Regulation as a whole. It insists that CBAM revenue and any penalty proceeds be treated as EU own resources and general revenue, and calls on the Council to unblock the own resources stalemate. It submits three amendments: a new recital on assessing competitiveness effects, a new recital on proportionate monitoring for small and medium-sized enterprises, and a new recital on the budgetary assessment under Article 310(4) of the Treaty on the Functioning of the European Union.

Committee position. The Committee on Budgets welcomes the extension of the CBAM Regulation as broadening the own resources base, but insists that scope decisions follow an environmental rationale, that new tasks be financed by fresh resources, and that CBAM revenue and penalty proceeds be treated as EU own resources. It submits three amendments to the proposal.

Key points

  1. The proposal extends the scope of the CBAM Regulation to tackle attempts to avoid compliance and to simplify provisions on electricity imports.
  2. The extension is projected to bring additional revenue of about EUR 580 million annually by 2030 and EUR 690 million by 2035.
  3. The Commission's extra tasks are estimated to need EUR 5 million in commitment appropriations and EUR 1 million in additional payment appropriations in 2027 under Heading 3, with no additional administrative costs.
  4. Total commitment appropriations for CBAM operational and administrative expenditure under the 2028-2034 multiannual financial framework (MFF) are estimated at around EUR 40 million per year.
  5. The Committee regrets that the additional costs for 2028-2034 are not detailed or separated from earlier CBAM implementation cost estimates.
  6. It welcomes the extension as following the Commission's December 2025 report and Parliament's calls to broaden the base for CBAM-based own resources.
  7. It encourages further scope extensions, such as to downstream products, which would broaden the own resources base without changing the Council Decision on Own Resources.
  8. It says scope decisions should follow a strict environmental rationale based on environmental effectiveness, competitiveness, administrative feasibility and innovation capacity, not primarily revenue.
  9. It reiterates that new tasks should in principle be financed by fresh resources and deplores the limited margins under Heading 3 and Heading 7 for 2027.
  10. It assumes the additional tasks will be covered by existing and already planned staff, since the financial statement does not separate the staff needed for the extension.
  11. It insists that any negotiated amendments must not contradict Parliament's position on CBAM revenue as an own resource, and that it take part in further negotiations including trilogues.
  12. It calls on the Council to unblock the stalemate since 2020 on a basket of new own resources to reach at least EUR 60 billion per year, and lists possible levies to explore.

Who is affected

  • European energy industries and sectors exposed to international trade, whose competitiveness the Commission should regularly assess.
  • Undertakings, in particular small and medium-sized enterprises, which should face proportionate monitoring, verification and reporting obligations.
  • The Commission, which would receive additional tasks and resources for implementing the extended scope.
  • The Council, which is asked to unblock the own resources stalemate.

Figures and deadlines

  • less than 0.001 % of GDP — projected fiscal impact of extending the scope to downstream goods
  • EUR 580 million annually by 2030 — projected additional revenue
  • EUR 690 million by 2035 — projected additional revenue
  • EUR 5 million — additional commitment appropriations in 2027 for operational expenditure under Heading 3
  • EUR 1 million — additional payment appropriations in 2027
  • around EUR 40 million per year — estimated total commitment appropriations for CBAM operational and administrative expenditure in 2028-2034
  • at least EUR 60 billion per year — amount of own-resources revenue the Council is called to reach

Legal basis: Article 310(4) of the Treaty on the Functioning of the European Union

Written by a language model from the full text only; every figure comes from the text and ¶ links to the paragraph it rests on. Check the text itself before relying on it.