Sittings · Document

Draft report (COM2025/0087 – C100035/2025 – 2025/0039(COD)) 2025-04-08

Amending Regulation (EU) 2023/956 as regard simplifying and strengthening the carbon border adjustment mechanism

Committee on the Environment, Climate and Food Safety

Amendment 1

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Recital 1

Text proposed by the Commission	Amendment
(1) During the transitional period, which started on 1 October 2023, the Commission has been collecting data and information on the implementation of the Carbon Border Adjustment Mechanism (‘CBAM’) as provided for in Regulation (EU) 2023/956 of the European Parliament and of the Council, including through the analysis of quarterly reports submitted by reporting declarants. The information collected and the exchanges with the stakeholders, including as part of the expert group on the CBAM, have outlined possibilities for simplifications and improvement of the CBAM. The Union is committed to ensure a smooth roll-out of the CBAM during the post-transitional period starting on 1 January 2026.	(1) During the transitional period, which started on 1 October 2023, the Commission has been collecting data and information on the implementation of the Carbon Border Adjustment Mechanism (‘CBAM’) as provided for in Regulation (EU) 2023/956 of the European Parliament and of the Council, including through the analysis of quarterly reports submitted by reporting declarants. The information collected and the exchanges with the stakeholders, including as part of the expert group on the CBAM, have outlined possibilities for simplifications and improvement of the CBAM. The Union is committed to ensure a smooth roll-out of the CBAM during the post-transitional period starting on 1 January 2028.
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Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj).	Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj).

Or. fr

Amendment 2

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Recital 1 a (new)

Text proposed by the Commission	Amendment
	(1a) EU exporters are not compensated for the high and ever-increasing costs of the EU emissions trading system or importers potentially reacting by imposing a compensatory tariff.

Or. fr

Amendment 3

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Recital 1 b (new)

Text proposed by the Commission	Amendment
	(1b) The introduction of the CBAM raises concerns among European economic stakeholders, including energy-intensive industries, and the Commission will have to consider postponing the phasing out of free allowances under the EU Emissions Trading System if implementation is ineffective, for example if a level playing field is not ensured.

Or. fr

Amendment 4

Jonas Sjöstedt

Proposal for a regulation

Recital 1 a (new)

Text proposed by the Commission	Amendment
	(1a) Provisions are needed allowing coordinated and timely responses to trade barriers levied against the Union. First responses to trade barriers are to be constructed under the CBAM framework in order to ensure positive climate objectives. Targeted responses should contribute to the overarching objectives of the Union, including climate, social and environmental objectives, as well as the promotion of fair trade policies with the highest regard for these objectives. No trade restrictions should be imposed which increase dependencies on fossil fuel alternatives.

Or. en

Amendment 5

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Recital 2

Text proposed by the Commission	Amendment
(2) Based on the experience acquired and data collected during the transitional period, the distribution of importers of CBAM goods into the Union shows that only a small proportion of importers accounts for the vast majority of embedded emissions in those goods. The derogation applied to the importation of goods of negligible value referred to in Article 23 of Regulation (EC) No 1186/2009 (consignments of a value below EUR 150) appears insufficient to ensure that the CBAM applies to importers in proportion to their impact on emissions covered by Regulation (EU) 2023/956. For those importers of small quantities of goods, compliance with CBAM reporting and financial obligations could be unduly burdensome. Furthermore, as part of the 2023 Customs reform package, the Commission proposed to remove this derogation. Therefore, a new derogation should be introduced to exempt importers of small quantities in terms of mass of CBAM goods from CBAM obligations, while preserving the environmental objective of that mechanism and its capacity to achieve its climate objective.	(2) Based on the experience acquired and data collected during the transitional period, the distribution of importers of CBAM goods into the Union shows that only a small proportion of importers accounts for the vast majority of embedded emissions in those goods. The derogation applied to the importation of goods of negligible value referred to in Article 23 of Regulation (EC) No 1186/2009 (consignments of a value below EUR 150) appears insufficient to ensure that the CBAM applies to importers in proportion to their impact on emissions covered by Regulation (EU) 2023/956. For those importers of small quantities of goods, compliance with CBAM reporting and financial obligations could be unduly burdensome. Furthermore, as part of the 2023 Customs reform package, the Commission proposed to remove this derogation4. Therefore, a new derogation should be introduced to exempt importers of small quantities in terms of mass of CBAM goods from CBAM obligations.
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4Proposal for a COUNCIL REGULATION amending Regulation (EEC) No 2658/87 as regards the introduction of a simplified tariff treatment for the distance sales of goods and Regulation (EC) No 1186/2009 as regards the elimination of the customs duty relief threshold (COM(2023) 259 final.	4Proposal for a COUNCIL REGULATION amending Regulation (EEC) No 2658/87 as regards the introduction of a simplified tariff treatment for the distance sales of goods and Regulation (EC) No 1186/2009 as regards the elimination of the customs duty relief threshold (COM(2023) 259 final.

Or. fr

Amendment 6

Filip Turek, Ondřej Knotek, Jana Nagyová, Roberto Vannacci, Silvia Sardone, Roman Haider, Mathilde Androuët, Valérie Deloge, Viktória Ferenc, Marie-Luce Brasier-Clain, Anne-Sophie Frigout, Barbara Bonte

Proposal for a regulation

Recital 3

Text proposed by the Commission	Amendment
(3) A new threshold based on cumulative mass per importer per year should be introduced in Regulation (EU) 2023/956, ensuring that more than 99% of emissions are maintained in scope. This is a robust and targeted approach as it accurately reflects the environmental nature of the CBAM by taking into account all imported emissions over a period of time in determining the threshold. It also eliminates the risk of circumvention through the artificial splitting of consignments by a single importer.	(3) A new threshold based on cumulative mass per importer per year should be introduced in Regulation (EU) 2023/956, ensuring that 97.70% of emissions are maintained in scope. This is a robust and targeted approach as it accurately reflects the environmental nature of the CBAM by taking into account all imported emissions over a period of time in determining the threshold. It also eliminates the risk of circumvention through the artificial splitting of consignments by a single importer.

Or. en

Justification

See justification to AM 15

Amendment 7

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Recital 3 a (new)

Text proposed by the Commission	Amendment
	(3a) The European Union is the only large global region to have introduced a significant CO2 price and the incentive effect on trading partners has not been clearly demonstrated.

Or. fr

Amendment 8

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Recital 3 b (new)

Text proposed by the Commission	Amendment
	(3b) The CBAM must to the greatest extent possible maintain a level playing field by supporting emission-intensive exports and taking into account that the cost of ETS certificates borne by European operators may have a detrimental effect on the internal market.

Or. fr

Amendment 9

Aurelijus Veryga

Proposal for a regulation

Recital 4

Text proposed by the Commission	Amendment
(4) A mass-based threshold reflecting the average emissions intensity of the volume of imported CBAM goods would better translate the climate objective of the CBAM. A single mass-based threshold applying cumulatively to all CBAM goods in the iron and steel, aluminium, fertilisers and cement sectors imported by importers during a calendar year is the simplest design for importers, as they will not have to obtain or provide any data additional to those provided in the customs declaration, thereby reducing substantially any CBAM-related administrative burden for these importers. A threshold set at a level of 50 tonnes will exempt the vast majority of importers from obligations under Regulation (EU) 2023/956 while maintaining more than 99% of embedded emissions in the scope of the CBAM. To establish the threshold, a new Annex VII should be introduced.	(4) A mass-based threshold reflecting the average emissions intensity of the volume of imported CBAM goods would better translate the climate objective of the CBAM. A single mass-based threshold applying cumulatively to all CBAM goods in the iron and steel, aluminium, fertilisers and cement sectors imported by importers during a calendar year is the simplest design for importers, as they will not have to obtain or provide any data additional to those provided in the customs declaration, thereby reducing substantially any CBAM-related administrative burden for these importers. A threshold set at a level of 100 tonnes will exempt the vast majority of importers from obligations under Regulation (EU) 2023/956 while maintaining more than 99% of embedded emissions in the scope of the CBAM. To establish the threshold, a new Annex VII should be introduced.

Or. en

Amendment 10

Alexandr Vondra

Proposal for a regulation

Recital 4

Text proposed by the Commission	Amendment
(4) A mass-based threshold reflecting the average emissions intensity of the volume of imported CBAM goods would better translate the climate objective of the CBAM. A single mass-based threshold applying cumulatively to all CBAM goods in the iron and steel, aluminium, fertilisers and cement sectors imported by importers during a calendar year is the simplest design for importers, as they will not have to obtain or provide any data additional to those provided in the customs declaration, thereby reducing substantially any CBAM-related administrative burden for these importers. A threshold set at a level of 50 tonnes will exempt the vast majority of importers from obligations under Regulation (EU) 2023/956 while maintaining more than 99% of embedded emissions in the scope of the CBAM. To establish the threshold, a new Annex VII should be introduced.	(4) A mass-based threshold reflecting the average emissions intensity of the volume of imported CBAM goods would better translate the climate objective of the CBAM. A single mass-based threshold applying cumulatively to all CBAM goods in the iron and steel, aluminium, fertilisers and cement sectors imported by importers during a calendar year is the simplest design for importers, as they will not have to obtain or provide any data additional to those provided in the customs declaration, thereby reducing substantially any CBAM-related administrative burden for these importers. A threshold set at a level of 100 tonnes will exempt the vast majority of importers from obligations under Regulation (EU) 2023/956 while maintaining more than 98% of embedded emissions in the scope of the CBAM. To establish the threshold, a new Annex VII should be introduced.

Or. en

Amendment 11

Proposal for a regulation

Recital 4

Text proposed by the Commission	Amendment
(4) A mass-based threshold reflecting the average emissions intensity of the volume of imported CBAM goods would better translate the climate objective of the CBAM. A single mass-based threshold applying cumulatively to all CBAM goods in the iron and steel, aluminium, fertilisers and cement sectors imported by importers during a calendar year is the simplest design for importers, as they will not have to obtain or provide any data additional to those provided in the customs declaration, thereby reducing substantially any CBAM-related administrative burden for these importers. A threshold set at a level of 50 tonnes will exempt the vast majority of importers from obligations under Regulation (EU) 2023/956 while maintaining more than 99% of embedded emissions in the scope of the CBAM. To establish the threshold, a new Annex VII should be introduced.	(4) A mass-based threshold reflecting the average emissions intensity of the volume of imported CBAM goods would better translate the climate objective of the CBAM. A single mass-based threshold applying cumulatively to all CBAM goods in the iron and steel, aluminium, fertilisers and cement sectors imported by importers during a calendar year is the simplest design for importers, as they will not have to obtain or provide any data additional to those provided in the customs declaration, thereby reducing substantially any CBAM-related administrative burden for these importers. A threshold set at a level of 250 tonnes will exempt the vast majority of importers from obligations under Regulation (EU) 2023/956 while maintaining 97.70% of embedded emissions in the scope of the CBAM. To establish the threshold, a new Annex VII should be introduced.

Or. en

Justification

See justification to AM 15

Amendment 12

Aurelijus Veryga

Proposal for a regulation

Recital 6 a (new)

Text proposed by the Commission	Amendment
	(6a) In order to ensure fair and effective implementation of the CBAM and to close potential loopholes that may undermine its objectives, it is essential to establish robust and transparent risk assessment mechanisms. These mechanisms should be capable of detecting and preventing practices such as artificial shipment splitting or the strategic use of multiple legal entities intended to circumvent CBAM obligations. Such safeguards are necessary to ensure a level playing field and prevent the unjustified disadvantage of compliant importers.

Or. en

Amendment 13

Adam Jarubas, Mohammed Chahim, Pascal Canfin, Sara Matthieu

Proposal for a regulation

Recital 25 a (new)

Text proposed by the Commission	Amendment
	(25a) The CBAM applies to importation of electricity, but it should not apply to electricity generated exclusively in the exclusive economic zone of an EEA Member State and imported directly into the customs territory of the Union ;

Or. en

Amendment 14

Aurelijus Veryga

Proposal for a regulation

Recital 29 a (new)

Text proposed by the Commission	Amendment
	(29a) The application of the CBAM to sectors and subsectors covered by this Regulation should also be subject to the explicit consent of Union undertakings active in these sectors and subsectors.

Or. en

Amendment 15

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point b

Regulation (EU) 2023/956

Article 2 – Paragraph 3a– subparagraph 2

Text proposed by the Commission	Amendment
The threshold laid down in point 1 of Annex VII shall ensure that at least 99% of the emissions embedded in the imported goods and processed products pursuant to Article 2(1) and (2) are not covered by the derogation referred to in the first subparagraph.	The threshold laid down in point 1 of Annex VII shall ensure that 97.70% of the emissions embedded in the imported goods and processed products pursuant to Article 2(1) and (2) are not covered by the derogation referred to in the first subparagraph.

Or. en

Justification

According to the stakeholders, several SMEs (including companies categorized as 'micro') significantly exceed the annual import threshold of 50 tonnes. This amendment seeks to extend the exemption granted to small and medium importers by raising the threshold to 250 tonnes per calendar year, which would be not only more realistic but also fairer, as it would better reflect the reality of emissions from SMEs and micro-enterprises in many industrial areas. According to the calculations presented in the Commission, raising the threshold to 250 tonnes would exempt 10,000 more importers from the application of the CBAM, while still addressing 97.70% of emissions and further reducing administrative costs considerably. The figures refer to page 6 of the European Commission's estimates in the Staff Working document accompanying the proposal: https://commission.europa.eu/document/download/b615ed29-58e2-4248-b87e-11929119f0c0_en?filename=SWD-Omnibus-87_En.pdf

Amendment 16

Adam Jarubas, Mohammed Chahim, Pascal Canfin, Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point b a (new)

Regulation (EU) 2023/956

Article 2 – paragraph 3 b (new)

Text proposed by the Commission	Amendment
	(ba) the following paragraph 3b is inserted:
	3b. By way of derogation from paragraphs 1 and 2, this Regulation shall not apply to electricity generated exclusively in the exclusive economic zone of a Member State and imported directly into the customs territory of the Union.

Or. en

Amendment 17

Alexander Bernhuber

Proposal for a regulation

Article 1 – paragraph 1 – point 1 a (new)

Regulation (EU) 2023/956

Article 2 a (new)

Text proposed by the Commission	Amendment
	The following Article 2a is inserted:
	Article 2a
	Temporary Derogation for Fertilisers
	1. By way of derogation from Article 2(1) and Annex I, the Carbon Border Adjustment Mechanism shall not apply temporarily to imports of fertilisers mentioned there.
	2. The derogation referred to in paragraph 1 shall apply until 31 December 2029.
	3. By 30 June 2028, the Commission shall assess whether this derogation should be extended, amended or repealed, taking into account developments in the fertiliser market, the security of supply, the international competitiveness of Union agriculture, and decarbonisation efforts in third countries.
	4. During the period of application of this derogation, the Commission shall submit an annual report to the European Parliament and the Council on the impact of this measure on the Union’s climate, agricultural and trade policies.

Or. en

Justification

Fertilisers are vital for EU food security. Including them in CBAM would raise costs for farmers already burdened by new rules like COM(2025) 34 final. A temporary exemption is needed to avoid harming competitiveness, ensure supply amid geopolitical tensions, and allow time for market assessment. It supports global competitiveness, prevents price hikes, and ensures transparency through annual reporting to the EU Parliament and Council for timely policy adjustments.

Amendment 18

Stefano Cavedagna, Antonella Sberna, Pietro Fiocchi

Proposal for a regulation

Article 1 – paragraph 1 – point 4 – point a

Regulation (EU) 2023/956

Article 6 – paragraph 1

Text proposed by the Commission	Amendment
1. By 31 August of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.’	1. By 30 September of each year, and for the first time in 2027 for the year 2026, each authorised CBAM declarant shall use the CBAM registry referred to in Article 14 to submit a CBAM declaration for the preceding calendar year.’

Or. it

Justification

To prevent the deadline from falling in the summer period, a one-month postponement of the deadline for the submission of the CBAM declaration has been proposed, thus ensuring more efficient administrative management and providing easier access for all interested parties.

Amendment 19

Kateřina Konečná

Proposal for a regulation

Article 1 – paragraph 1 – point 11 – point a

Regulation (EU) 2023/956

Article 14 – paragraph 4

Text proposed by the Commission	Amendment
4. The information in the CBAM registry referred to in paragraphs 2 and 3 shall be confidential, with the exception of the names, addresses, corporate or activity registration numbers, contact information of the operators, the location of installations in third countries and the information on accredited verifiers referred to in Article 10a(2). An operator may choose not to have its name, address, corporate or activity registration number, contact information and the location of its installations made accessible to the public. The public information in the CBAM registry shall be made accessible by the Commission in an interoperable format.;	4. The information in the CBAM registry referred to in paragraphs 2 and 3 shall be publicly available. The public information in the CBAM registry shall be made accessible by the Commission in an interoperable format.;

Or. en

Justification

It is important that the transparency of the CBAM Register is aligned to the transparency of the EU ETS Registry.

Amendment 20

Kateřina Konečná

Proposal for a regulation

Article 1 – paragraph 1 – point 14 – point a

Regulation (EU) 2023/956

Article 20 – paragraph 1

Text proposed by the Commission	Amendment
1. From 1 February 2027, a Member State shall sell CBAM certificates on a common central platform to authorised CBAM declarants established in that Member State.;	1. From 1 February 2026, a Member State shall sell CBAM certificates on a common central platform to authorised CBAM declarants established in that Member State.;

Or. en

Justification

The delay undermines effectiveness because goods enter the EU market in 2026 without any certainty that declarants will be able to fulfil the surrendering obligation in late 2027. Consistently, the selling of CBAM certificates (Art. 20) should be maintained as of 2026. Knowing their financial obligations at the time of the importation will also be beneficial for importers.

Amendment 21

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point a

Regulation (EU) 2023/956

Article 21 – Paragraph 1

Text proposed by the Commission	Amendment
‘The Commission shall calculate the price of CBAM certificates as the average of the closing prices of EU ETS allowances on the auction platform, in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830, for each calendar week.’;	‘The Commission shall calculate the price of CBAM certificates taking into account the closing prices of EU ETS allowances on the auction platform, in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830, for each calendar week.’;

Or. fr

Amendment 22

Marie-Luce Brasier-Clain, Mathilde Androuët, Valérie Deloge, Anne-Sophie Frigout

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point b

Regulation (EU) 2023/956

Article 21 – Paragraph 1 a

Text proposed by the Commission	Amendment
1a. By way of derogation from paragraph 1, for the year 2026, the Commission shall calculate the price of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (b), in 2027 as the quarterly average of the closing prices of EU ETS allowances on the auction platform, in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830, of the quarter of importation of the goods to which those emissions correspond.]’;	1a. By way of derogation from paragraph 1, for the year 2026, the Commission shall calculate the price of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (b), in 2027 taking into account the closing prices of EU ETS allowances on the auction platform, in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830, of the quarter of importation of the goods to which those emissions correspond.]’;

Or. fr

Amendment 23

Kateřina Konečná

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 22

Text proposed by the Commission	Amendment
(16) Article 22 is amended as follows:	deleted
(a) in paragraph 1, the first sentence is replaced by the following:
‘By 31 August of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8, for the calendar year preceding the surrender.;’
(b) paragraph 2 is replaced by the following:
‘2. From the first quarter of the year 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year, taking into account the adjustment for free allocation as referred to in Article 31, determined by reference to any of the following:
(a) default values in accordance with the methods set out in Annex IV without the mark-up as referred to in Section 4.1 of that Annex;
(b) the number of CBAM certificates surrendered in accordance with paragraph 1 for the calendar year preceding the surrender, provided that the customs declaration for the import of goods refers to the same goods by CN code and countries of origin as the CBAM declaration submitted for the preceding calendar year.;’
(c) the following paragraph 2a is inserted:
‘2a. The authorised CBAM declarant shall comply with the obligation laid out in paragraph 2 at the end of the quarter where the authorised CBAM declarant exceeds the threshold laid down in Annex VII.;’

Or. en

Justification

Amendment 24

Stefano Cavedagna, Antonella Sberna, Pietro Fiocchi

Proposal for a regulation

Article 1 – paragraph 1 – point 16 – point a

Regulation (EU) 2023/956

Article 22 – paragraph 1

Text proposed by the Commission	Amendment
‘By 31 August of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8, for the calendar year preceding the surrender.’;	‘By 30 September of each year, and for the first time in 2027 for the year 2026, the authorised CBAM declarant shall surrender via the CBAM registry a number of CBAM certificates that corresponds to the embedded emissions declared in accordance with Article 6(2), point (c), and verified in accordance with Article 8, for the calendar year preceding the surrender.’;

Or. it

Justification

To prevent the deadline from falling in the summer period, a one-month postponement of the deadline for the submission of CBAM certificates has been proposed, thus ensuring more efficient administrative management and providing easier access for all interested parties.

Amendment 25

Stefano Cavedagna, Antonella Sberna, Pietro Fiocchi

Proposal for a regulation

Article 1 – paragraph 1 – point 16 – point b

Regulation (EU) 2023/956

Article 22 – paragraph 2

Text proposed by the Commission	Amendment
2. From the first quarter of the year 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year, taking into account the adjustment for free allocation as referred to in Article 31, determined by reference to any of the following:	2. From 2027, the authorised CBAM declarant shall ensure that the number of CBAM certificates on its account in the CBAM registry at the end of each quarter corresponds to at least 50 % of the embedded emissions in all goods it has imported since the beginning of the calendar year, taking into account the adjustment for free allocation as referred to in Article 31, determined by reference to any of the following:

Or. it

Justification

A change to the deadline has been proposed, setting it loosely for the year 2027 instead of the first quarter of that year, with a view to providing a more flexible implementation period.

Amendment 26

Stefano Cavedagna, Antonella Sberna, Pietro Fiocchi

Proposal for a regulation

Article 1 – paragraph 1 – point 21 – point a

Regulation (EU) 2023/956

Article 26 – paragraph 1a

Text proposed by the Commission	Amendment
(a) the following paragraph 1a is inserted:	deleted
‘1a. The competent authority may decrease the amount of the penalty calculated in accordance with paragraph 1, considering one or more of the following factors:
(a) the extent of unreported information;
(b) the level of cooperation and readiness of the authorised CBAM declarant to comply with requests for information;
(c) the unintentional nature of the behaviour of the authorised CBAM declarant;
(d) the past compliance of the authorised CBAM declarant.’;

Or. it

Justification

The proposal creates an unlevel playing field and legal uncertainty because CBAM penalties should be always equivalent to ETS penalties.

Amendment 27

Kateřina Konečná

Proposal for a regulation

Article 1 – paragraph 1 – point 21 – point a

Regulation (EU) 2023/956

Article 26 – paragraph 1a

Text proposed by the Commission	Amendment
1a. The competent authority may decrease the amount of the penalty calculated in accordance with paragraph 1, considering one or more of the following factors:	deleted
a) the extent of unreported information;
b) the level of cooperation and readiness of the authorised CBAM declarant to comply with requests for information;
c) the unintentional nature of the behaviour of the authorised CBAM declarant;
d) the past compliance of the authorised CBAM declarant.;

Or. en

Justification

The proposal creates unlevel playing field and legal uncertainty because CBAM penalties should be always equivalent to EU ETS penalties.

Amendment 28

Adam Jarubas, Mohammed Chahim, Pascal Canfin, Sara Matthieu

Proposal for a regulation

Annex I – paragraph 1 – point 1 a (new)

Regulation (EU) 2023/956

Annex IV – point 3 – paragraph 1 – subparagraph 5

Present text	Amendment
	(1a) In point 3, paragraph 1, subparagraph 5 is replaced by the following:
EEInpMat	EEInpMat
are the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed as relevant to the system boundaries of the production process as specified in the implementing act adopted pursuant to Article 7(7) are to be considered. The relevant EEInpMat are calculated as follows:	are the embedded emissions of the input materials (precursors) consumed in the production process. Only input materials (precursors) listed in Annex I and originating in third countries and territories that are not exempted pursuant to Annex III, Section 1 are to be considered. The relevant EEInpMat are calculated as follows:

Or. en

Amendment 29

Stefano Cavedagna, Antonella Sberna, Pietro Fiocchi

Proposal for a regulation

Annex I – paragraph 1 – point 2 – point a

Regulation (EU) 2023/956

Annex IV – point 4.1 – sentence 4

Text proposed by the Commission	Amendment
‘When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the ten exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods.’;	‘When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of 10 % of exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods.’; if the number of exporting countries for which reliable data are available is higher than 30, the default values shall be based on the average emission intensity of the three countries with the highest emissions for which reliable data are available;

Or. it

Justification

Default values based on worst 10 countries would not be strict enough because they would include too many countries. They should therefore be based on the minimum number of countries between 3 and 10 % of the worst performing countries for which reliable data are available.

Amendment 30

Alexandr Vondra

Proposal for a regulation

Annex I – paragraph 1 – point 2 – point a

Regulation 2023/956

Annex IV – point 4.1 – sentence 4

Text proposed by the Commission	Amendment
When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the ten exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods.;	When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the ten exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods. The Commission shall publish the list of countries from which the European imports were higher than 100 tonnes. The data used by the Commission to determine the emission intensity of the highest emission intensity countries shall be made publicly available.

Or. en

Amendment 31

Kateřina Konečná

Proposal for a regulation

Annex I – paragraph 1 – point 2 – point a

Regulation (EU) 2023/956

Annex IV – point 4.1 – sentence 4

Text proposed by the Commission	Amendment
When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the ten exporting countries with the highest emission intensities for which reliable data can be applied for that type of goods.;	When reliable data for the exporting country cannot be applied for a type of goods, the default values shall be based on the average emission intensity of the lowest number between 3 countries and the worst 10 % countries for which reliable data can be applied for that type of goods.;

Or. en

Justification

Default values based on worst 10 countries would not be strict enough because they would include too many countries. Instead, they should be based on the lowest number between 3 countries and the worst 10 % countries.

Amendment 32

Proposal for a regulation

Annex II – paragraph 1

Regulation (EU) 2023/956

Annex VII – point 1

Text proposed by the Commission	Amendment
1. The threshold referred to in Article 2(3a) shall be set at 50 tonnes of net mass.	1. The threshold referred to in Article 2(3a) shall be set at 250 tonnes of net mass.

Or. en

Justification

See justification to AM 15

Amendment 33

Alexandr Vondra

Proposal for a regulation

Annex II – paragraph 1

Regulation 2023/956

Annex VII – point 1

Text proposed by the Commission	Amendment
1. The threshold referred to in Article 2(3a) shall be set at 50 tonnes of net mass.	1. The threshold referred to in Article 2(3a) shall be set at 100 tonnes of net mass.

Or. en

Amendment 34

Proposal for a regulation

Annex II – paragraph 2

Regulation 2023/956

Annex VII – point 2

Text proposed by the Commission	Amendment
2. For determining the threshold, the following methodology shall be applied: Where: is the mass-threshold in tonnes allowing to capture a given target share of emissions; Annual emissions per importer; ; is the imported volume in tonnes by importer of the CN code ; is the number of CN codes imported by importer among the four sectors considered (aluminium, cement, fertilisers, iron and steel); is the emission intensity for CN code : the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: , where is the number of importers; : the total volume in tonnes of CBAM goods imported by importer ; is an indicator function equal to when (that is, when an importer is importing volumes higher than the mass-threshold ), 0 otherwise. To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0.25 percentage points is added to the level of 99% of the embedded emissions as referred to in Article 2(3a) of this Regulation. For simplicity, the threshold shall be rounded to the nearest ten. By July of each calendar year, the Commission shall, based on import data covering a reference period of 12 months preceding the month of this assessment, assess whether the value derived from the methodology deviates by more than 5 tonnes from the threshold laid down in point 1.’	2. For determining the threshold, the following methodology shall be applied: Where: is the mass-threshold in tonnes allowing to capture a given target share of emissions; Annual emissions per importer; ; is the imported volume in tonnes by importer of the CN code ; is the number of CN codes imported by importer among the four sectors considered (aluminium, cement, fertilisers, iron and steel); is the emission intensity for CN code : the total emissions in CO2 of the four CBAM sectors considered, that is the sum of corresponding emissions for all importers: , where is the number of importers; : the total volume in tonnes of CBAM goods imported by importer ; is an indicator function equal to when (that is, when an importer is importing volumes higher than the mass-threshold ), 0 otherwise. To capture uncertainty over changes in trade patterns while maintaining the environmental objective of this Regulation, a margin of 0.25 percentage points is added to the level of 97.70% of the embedded emissions as referred to in Article 2(3a) of this Regulation. For simplicity, the threshold shall be rounded to the nearest ten. By July of each calendar year, the Commission shall, based on import data covering a reference period of 12 months preceding the month of this assessment, assess whether the value derived from the methodology deviates by more than 5 tonnes from the threshold laid down in point 1.’

Or. en