Sittings · Document

DRAFT BUDGETARY ASSESSMENT (COM(2025)0989 – C100352/2025 – 2025/0419(COD)(COD)) 2026-04-30

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 extend the Carbon Border Adjustment Mechanism (CBAM) to downstream goods and to add anti-circumvention measures. It welcomes the extension as broadening the base for the CBAM own resource, and says the extra revenue is covered by the proposed CBAM-based own resource under COM(2025)574. It takes note of the extra operational appropriations of EUR 5 million in 2027 and of the indicative costs for 2028-2034, and regrets that the Legislative Financial Statement does not separate the staff needed for the downstream extension. It asks to take part in the negotiations to keep the outcome consistent with Parliament's position on own resources, and calls on the Council to unblock a basket of new own resources reaching at least EUR 60 billion per year. It also submits one amendment adding a recital on the budget implications and on sufficient financial and human resources.

Committee position. The Committee on Budgets welcomes the extension of the CBAM as broadening the own resource base, takes note of the extra costs for 2027 and 2028-2034, asks to take part in the negotiations to keep the outcome consistent with Parliament's position on own resources, and submits one amendment adding a recital on budget implications and resources.

Key points

  1. The proposal extends the scope of the CBAM, tackles attempts to avoid compliance and simplifies certain provisions on electricity imports.
  2. The Committee welcomes the extension as following its call to broaden the base for the CBAM own resource.
  3. The additional revenue is covered by the proposed CBAM-based own resource under the new Own Resources Decision (COM(2025)574) and is genuine, fresh and additional revenue.
  4. Any future extension of the CBAM scope would broaden the own resource base without changing the Own Resources Decision, and should follow a strict environmental rationale.
  5. The Committee takes note of EUR 5 million in additional operational appropriations for the CBAM line 09 20 04 01 in 2027, says new tasks should be financed by fresh resources, and deplores the limited margins in Headings 3 and 7 for 2027.
  6. It takes note of the indicative operational and administrative costs for 2028-2034, regrets that the Legislative Financial Statement does not separate the staff for the downstream extension, and assumes the tasks will be covered by existing human resources.
  7. It notes the link between the CBAM revision and the Temporary Decarbonisation Fund, which has its own budgetary assessment.
  8. It says amendments or compromises in the negotiations must not contradict Parliament's position on the use of CBAM revenue as an own resource, and that it must take part in the negotiations, including trilogues.
  9. It says changes to CBAM governance such as penalties for non-compliance are beyond the scope of the initiative, but that the proceeds of such penalties should be general revenue for the EU budget.
  10. It reiterates the need for sustainable, predictable and resilient EU revenue, supports the Commission's 'basket approach', and calls on the Council to unblock a basket of new own resources of at least EUR 60 billion per year.
  11. It submits Amendment 1, a new recital 50a stating that the budget implications have been assessed under Article 310(4) of the Treaty on the Functioning of the European Union and that sufficient financial and human resources should be provided.

Who is affected

  • The Commission: extra tasks from the extension are estimated to need EUR 5 million in commitment appropriations and EUR 1 million in payment appropriations in 2027.
  • The EU budget: the extension is projected to bring additional revenue of EUR 0,58 billion annually by 2030 and EUR 0,69 billion by 2035.
  • Importers of the 180 additional 'downstream' products brought into the CBAM scope.
  • The Council: called on to unblock a basket of new own resources reaching at least EUR 60 billion per year.

Figures and deadlines

  • Less than 0,001 % of GDP: projected macro-economic impact of a downstream extension.
  • 180 additional 'downstream' products brought into the scope.
  • EUR 0,58 billion annually by 2030 and EUR 0,69 billion by 2035: projected additional revenue.
  • EUR 5 million in commitment appropriations and EUR 1 million in additional payment appropriations in 2027 for operational expenditure under Heading 3.
  • Around EUR 40 million per year: estimated total CBAM operational and administrative expenditure under the next MFF.
  • EUR 5 million above the programmed amount for the CBAM line 09 20 04 01 in 2027.
  • At least EUR 60 billion per year: level of revenue sought from a basket of new own resources.

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.