Sittings · Document

DRAFT BUDGETARY ASSESSMENT (COM(2025)0087 – C100035/2025 – 2025/0039(COD)) 2025-03-27

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

Committee on Budgets · Rapporteur: Sandra Gómez López

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✦ In short · AI summary of this text, generated 4 Sept 2026

The Committee on Budgets assesses the Commission proposal to simplify the CBAM regulation, noting modest revenue losses and additional costs, and submits an amendment to add a recital on budgetary implications.

Committee position. The Committee on Budgets submits an amendment to add a recital stating the regulation has implications for the Union budget and that the budgetary assessment forms part of Parliament's mandate for negotiations.

Key points

  1. Takes note of the proposal to simplify the CBAM regulation in the context of improving EU competitiveness.
  2. Regrets that reduced scope leads to lower own resources revenue, but acknowledges amounts (EUR 20 million per year, 1%) are modest.
  3. Confirms the amending regulation remains compatible with Parliament's 2023 opinion approving the Own Resources Decision including CBAM as own resource.
  4. Considers no provisions fall under Rule 58(4) and no legislative amendments are necessary at this stage.
  5. Recalls that negotiations must not contradict Parliament's position on CBAM revenue as own resource; deems it necessary to take part in trilogues to monitor consistency.
  6. Observes flaws in the Legislative Financial and Digital Statement (LFS) that should be rectified, questioning revenue in 2026, the budget line, and requesting net amounts of 25% collection costs.
  7. Agrees revenue foregone of EUR 21 million as of 2030 is nonmaterial compared to cost savings for companies, especially SMEs.
  8. Takes note of additional appropriations; reiterates new tasks should be financed by fresh resources, but acknowledges limited margins justify reallocation; questions redeployment compatibility with ring-fencing.
  9. Questions why a 90% reduction in authorised declarants does not lower administrative needs under Heading 7.
  10. Considers penalty proceeds could eventually be general revenue for the EU budget in light of future CBAM revision.
  11. Expects potential future scope extension would have significant budgetary implications including on revenue flows.
  12. Calls on Council to adopt own resources proposal urgently and Commission to support adoption and identify additional new own resources.

Who is affected

  • EU importers of CBAM goods: benefit from administrative cost savings.
  • Small and medium-sized enterprises (SMEs): benefit from cost savings.
  • National competent authorities: remain in charge of establishing and enforcing penalties.

Figures and deadlines

  • EUR 20 million per year: revenue loss from reduced scope.
  • 1%: share of revenue loss compared to overall CBAM revenue.
  • EUR 21 million as of 2030: revenue foregone.
  • 25%: collection costs retained by Member States.
  • 90%: reduction in scope of companies to be registered as authorised CBAM declarants.

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.