Sittings · Document

Draft report (COM(2025)0989 – C100352/2025 – 2025/0419(COD)) 2026-05-26

Amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures

Committee on the Environment, Climate and Food Safety

Amendment 1360

Massimiliano Salini, Letizia Moratti, Susana Solís Pérez, Flavio Tosi

Proposal for a regulation

Annex I a (new)

Regulation (EU) 2023/956

Annex II – Point 1 – table Iron and Steel (new) – new line

Text proposed by the Commission
Amendment
‘[Iron and Steel
In ANNEX II, point 1, in the table 'Iron and Steel' the following exception is added:
CN codeGreenhouse gas
Except 7202 60 00 Ferro-NickelCarbon dioxide

Or. en

Amendment 1361

Susana Solís Pérez

Proposal for a regulation

Annex I a (new)

Regulation (EU) 2023/956

Annex II – table Iron and Steel – new line

Present text
‘[Iron and steel
CN codeGreenhouse gas
72 – Iron and steel Except: 7202 2 – Ferro-silicon … 7204 – Ferrous waste and scrap; remelting scrap ingots and steelCarbon dioxide
Amendment
Annex II, table on Iron and Steel is amended as follows:
‘[Iron and steel
CN codeGreenhouse gas
72 – Iron and steel Except: 7202 2 – Ferro-silicon … 7202 60 00 Ferro-Nickel … 7204 – Ferrous waste and scrap; remelting scrap ingots and steelCarbon dioxide

Or. en

Amendment 1362

Billy Kelleher, Barry Andrews, Cynthia Ní Mhurchú, Barry Cowen

Proposal for a regulation

Annex II – paragraph 1 – point 1

Regulation (EU) 2023/956

Annex IV – point 1 – point e

Text proposed by the CommissionAmendment
(e) ‘emission factor for electricity’ means the weighted average of the CO2 intensity of the electricity produced within a geographic area;(e) ‘emission factor for electricity and imported electricity’ means the weighted average of the CO2 intensity of the electricity produced within a geographic area calculated using data from the previous calendar year;

Or. en

Justification

Specifying the reference year clarifies the revised methodology for electricity default values and aligns it with the approach used for other CBAM goods. An annually updated factor based on the previous year ensures that recent changes in the electricity mix, including new renewable capacity, are reflected, thereby improving accuracy, predictability and environmental integrity.

Amendment 1363

Pascal Canfin, Jeannette Baljeu

Proposal for a regulation

Annex II – paragraph 1 – point 4

Regulation (EU) 2023/956

Annex IV – point 4.2.2 a (new)

Text proposed by the CommissionAmendment
4.2.2 a. Default values referred to in Article 7(2aa)
Default values shall be set, reflecting the average emission intensity of each third country exporting country as well as the average emission intensity of goods used as input materials (precursors), including when produced outside the third country, and for each of the goods listed in Annex I other than electricity.

Or. en

Amendment 1364

Massimiliano Salini, Letizia Moratti

Proposal for a regulation

Annex III

Regulation (EU) 2023/956

Annex VIII

Text proposed by the Commission
The following Annex VIII is added:
‘ANNEX VIII
List of non-CBAM goods and greenhouse gases considered as input materials (precursors)
Iron and steel
CN codeGreenhouse gas
ex 7204 Ferrous waste and scrap; remelting scrap ingots and steel except post-consumer scrapCarbon dioxide
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrap except post-consumer scrapCarbon dioxide
Amendment
deleted

Or. en

Amendment 1365

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Michele Picaro, Antonella Sberna, Paolo Inselvini, Aurelijus Veryga

Proposal for a regulation

Annex III – paragraph 1 – table on iron and steel

Regulation (EU) 2023/956

Annex VIII – table Iron and Steel

Text proposed by the Commission
‘[Iron and steel
CN codeGreenhouse gas
ex 7204 Ferrous waste and scrap; remelting scrap ingots and steel except post-consumer scrapCarbon dioxide
Amendment
deleted

Or. en

Amendment 1366

Adam Jarubas

Proposal for a regulation

Annex III – paragraph 1 – table on iron and steel

Regulation (EU) 2023/956

Annex VIII (new) – table Iron and Steel

Text proposed by the Commission
‘[Iron and steel
CN codeGreenhouse gas
ex 7204 Ferrous waste and scrap; remelting scrap ingots and steel except post-consumer scrapCarbon dioxide
Amendment
deleted

Or. en

Amendment 1367

Massimiliano Salini, Letizia Moratti, Susana Solís Pérez, Flavio Tosi

Proposal for a regulation

Annex III – paragraph 1 – table 1

Regulation (EU) 2023/956

Annex VIII – table Iron and Steel

Text proposed by the Commission
Iron and steel
CN codeGreenhouse gas
ex 7204 Ferrous waste and scrap; remelting scrap ingots and steel except post-consumer scrapCarbon dioxide
Amendment
deleted

Or. en

Amendment 1368

Pascal Arimont

Proposal for a regulation

Annex III – paragraph 1 – table on aluminium

Regulation (EU) 2023/956

Annex VIII (new) – table Aluminium

Text proposed by the Commission
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrap except post-consumer scrapCarbon dioxide
Amendment
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrapCarbon dioxide

Or. en

Justification

In alignment to our co-signed amendments to recitals 19 and 20, the exclusion of post-consumer aluminium scrap from the list of precursors creates a circumvention route that cannot be controlled at the border, since pre- and post-consumer scrap are physically indistinguishable once melted. This amendment closes the loophole while maintaining a clean attribution of embedded emissions.

Amendment 1369

Martin Hojsík, Jeannette Baljeu

Proposal for a regulation

Annex III – paragraph 1 – table on aluminium

Regulation (EU) 2023/956

Annex VIII (new) – table Aluminium

Text proposed by the Commission
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrap except post-consumer scrapCarbon dioxide
Amendment
Aluminium
CN codeGreenhouse gas
7602 Aluminium waste and scrapCarbon dioxide

Or. en

Amendment 1370

Adam Jarubas

Proposal for a regulation

Annex III – paragraph 1 – table on aluminium

Regulation (EU) 2023/956

Annex VIII (new) – table Aluminium

Text proposed by the Commission
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrap except post-consumer scrapCarbon dioxide
Amendment
Aluminium
CN codeGreenhouse gas
7602 Aluminium waste and scrapCarbon dioxide

Or. en

Amendment 1371

Susana Solís Pérez

Proposal for a regulation

Annex III – paragraph 1 – table on aluminium

Regulation (EU) 2023/956

Annex VIII (new) – table Aluminium

Text proposed by the Commission
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrap except post-consumer scrapCarbon dioxide
Amendment
Aluminium
CN codeGreenhouse gas
7602 Aluminium waste and scrapCarbon dioxide

Or. en

Amendment 1372

Radan Kanev

Proposal for a regulation

Annex III – paragraph 1 – table on aluminium

Regulation (EU) 2023/956

Annex VIII (new) – table Aluminium

Text proposed by the Commission
Aluminium
CN codeGreenhouse gas
ex 7602 Aluminium waste and scrap except post-consumer scrapCarbon dioxide
Amendment
Aluminium
CN codeGreenhouse gas
7602 Aluminium waste and scrapCarbon dioxide

Or. en

Amendment 1373

Susana Solís Pérez, Dimitris Tsidoras, Massimiliano Salini, Pascal Arimont, François-Xavier Bellamy

Proposal for a regulation

Annex III a (new) – table

Regulation (EU) 2023/956

Annex VII – Point 1 a (new)

Text proposed by the Commission
Amendment
The single mass-based threshold referred to in Article 2a shall be set at 5 tonnes of net mass for aluminium products.

Or. en

Justification

The threshold introduced through the simplification proposals of Regulation (EU) 2025/2083 opens the CBAM-induced sourcing shift. In order to avoid unintended consequences stemming from the current design of the 50-tonne threshold, this amendment proposes its reduction, as the existing level creates incentives for regulatory arbitrage and trade diversion, enabling customers to source downstream products from third countries without incurring CBAM costs, while EU downstream operators must pay CBAM on their primary aluminium inputs due to the Union’s high structural dependence on imports. This threshold in practice already covers a significant share of orders placed directly with semi-fabricators, as well as the vast majority of orders placed through distributors, thereby amplifying these adverse effects. Lowering the threshold is therefore necessary to ensure a proportionate and effective application of the CBAM, to safeguard its environmental integrity, and to preserve undistorted competition along the aluminium value chain within the internal market.

Amendment 1374

Billy Kelleher, Barry Cowen, Cynthia Ní Mhurchú, Barry Andrews

Proposal for a regulation

Annex III a (new)

Regulation (EU) 2023/956

Annex VIII a (new)

Text proposed by the CommissionAmendment
This Annex shall list goods and countries or territories identified as presenting a high risk of abusive practices linked to resource shuffling, for the purposes of Article 6. The identification and updating of such situations shall be carried out by the Commission on the basis of non-limitative, objective indicators related to trade patterns, emissions characteristics and structural features of production and export, in accordance with this Regulation.

Or. en

(New addition in Article 6 of this proposal)