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Draft report (COM(2025)0989 – C100352/2025 – 2025/0419(COD))

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

ENVI-AM-788847

Committee on the Environment, Climate and Food Safety

Amendment 235

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 6 a

Text proposed by the CommissionAmendment
6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. The iron and steel products as of customs code 7205 shall be included in the list of goods covered by this provision due to the high risk of misdeclarations. Those implementing acts shall lay down detailed rules to ensure the authenticity and traceability of mill certificates referred to in Article 6(2), point (e), including, where appropriate, the use of digital verification systems, unique identification numbers, or other control mechanisms to prevent falsification or misuse. Those implementing acts shall be adopted within three months from the entry into force of this Regulation in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 236

Massimiliano Salini, Letizia Moratti, Susana Solís Pérez, Flavio Tosi, Fulvio Martusciello, Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 6 a

Text proposed by the CommissionAmendment
6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. The list of those goods shall include goods subject to a higher heterogeneity of emission intensities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 237

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 6 a

Text proposed by the CommissionAmendment
6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).6a. The Commission is empowered to adopt implementing acts listing the goods or combinations of goods and origins for which evidence is to be included in the CBAM declaration as laid down in paragraph 2, point (e), as well as the specific type of evidence to be provided, to address the risk of misdeclaration resulting from the lack of supply chain traceability. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 238

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 6 a

Text proposed by the CommissionAmendment
6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided or the default values to be applied. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 239

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 6 a

Text proposed by the CommissionAmendment
6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).6a. The Commission is empowered to adopt implementing acts concerning the identification of goods or combination of goods and origins for which evidence is to be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the specific type of evidence to be provided or the default values to be applied. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 240

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.
For the combination of goods and origins at risk of abusive practices as defined in Article 3, point (35), the Commission shall apply the default values set out in Regulation (EU) 2023/956 in order to prevent such practices.
In cases of risks of fraudulent reporting, for instance by misdeclaring the clinker content of cement products, or for fertilizers, nitrogen-content or installation on which ammonia was produced, the Commission shall adopt implementing acts to lay down:
(a) rules for laboratory sampling procedures to be carried out by national custom authorities; and
(b) rules which competent authorities should follow to accredit the laboratories conducting the testing.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).
Those acts shall, wherever relevant, base themselves on existing standards and accompanying documentation.
National customs authorities shall be required to conduct random sampling. In cases where there is a risk of fraudulent reporting, systematic sampling shall be conducted.

Or. en

Amendment 241

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market with a view to assessing the risk of abusive practices undermining the effectiveness of the CBAM using, inter alia, relevant information, including from customs import declarations and CBAM declarations. Where the Commission finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins:
(a) it may inform importers and, authorised CBAM declarants about these risks;
(b) it shall inform about these risks competent authorities and customs authorities, who shall consequently increase their level of control; and
(c) it shall adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combinations of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place as laid down in paragraph 2, point (f). The delegated acts may also include other elements aimed at reducing the risk of abusive practices, such as a time-limited suspension of the possibility to use actual emissions and a requirement to use default values for a combination of goods and origin.

Or. en

Amendment 242

Pascal Canfin, Jeannette Baljeu

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. For the combinations of goods and countries of origin defined at high risk of abusive practices, default values shall be used to determine embedded emissions.

Or. en

Amendment 243

Radan Kanev

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.
For those purposes, combinations of goods and origins may be identified at the level of CN codes or, where necessary and proportionate to address risks of resource shuffling, at the level of TARIC subdivisions.
The use of TARIC subdivisions shall not extend the scope of this Regulation beyond the goods listed in Annex I and shall be limited to specifying the application of information, evidence, control or calculation requirements for goods already covered by that Annex.

Or. en

Amendment 244

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. In the case of iron and steel goods as of customs code 7205 originating from countries, companies, or group of companies at risk of abusive practices as defined in Article 3, point (35), the Commission shall apply the default values set out in Regulation (EU) 2025/2621 for a 5-year transition period in order to prevent such practices.

Or. en

Amendment 245

Katri Kulmuni

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. For iron and steel products classified under customs code 7205 and originating from countries, operators, or groups of operators considered to be at risk of abusive practices within the meaning of Article 3, point (35), the Commission shall, for a transitional period of five years, apply the default values established in Regulation (EU) 2025/2621.

Or. en

Amendment 246

Anna Zalewska, Jacek Ozdoba, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. In the case of iron and steel goods as of customs code 7205 originating from countries, companies, or group of companies at risk of abusive practices as defined in Article 3, point (35), the Commission shall apply the default values set out in Regulation (EU) 2025/2621 for a 5 year transition period in order to prevent such practices.

Or. en

Amendment 247

Massimiliano Salini, Letizia Moratti, Susana Solís Pérez, Flavio Tosi, Fulvio Martusciello, Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs authorities about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. For the combination of goods and origins at risk of abusive practices as defined in Article 3, point (35), the Commission shall apply the default values set out in Regulation (EU) 2025/2621 at least for a 5 year transition period in order to prevent such practices.

Or. en

Amendment 248

Pascal Canfin, Sigrid Friis, Jeannette Baljeu, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 2

Text proposed by the CommissionAmendment
The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices;By … [6 months after the entry into force of this Regulation], the Commission shall adopt a delegated act in accordance with Article 28 to identify the combinations of goods and countries of origin at high risk of abusive practices based, at least, on the following criteria:
(a) the circumvention capacity, in particular by assessing the low-carbon production capacity compared to the volumes exported to the Union and by examining the breakdown of production processes;
(b) the level of climate ambition, in particular where the country of origin applies a carbon pricing mechanism covering the relevant sector at a price level equivalent to the EU ETS as defined in Article 3, or whether equivalent climate policy measures are in place;
(c) the compliance with market economy rules, in particular as assessed through recognised indicators such as the OECD Product Market Regulation (PMR) indicator, the existence of EU anti-dumping or anti-subsidy measures in force against the country in the relevant sector pursuant to Regulations (EU) 2016/1036 and (EU) 2016/1037.
The Commission shall regularly review the list referred to in the second subparagraph and shall, where justified, adopt delegated acts in accordance with Article 28 to amend that list.

Or. en

Amendment 249

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 2

Text proposed by the CommissionAmendment
The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices;The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices. The identification of a high risk of abusive practices shall be based on transparent and objective indicators, including evidence of abnormal trade flows, circumvention risks or inconsistencies in reported emissions data. For the purposes of this Regulation, a high risk of abusive practices shall mean a significant risk of value-chain disruption likely to affect sectors covered by Regulation (EU) 2023/956 whether before impacts materialise or after their materialisation where the Commission has failed to act preventively. The Commission shall publish the methodology used to assess such risk and shall rely on publicly available data where possible.

Or. en

Justification

The amendment clarifies that the identification of such risk should be based on transparent and objective indicators and requires the Commission to publish the methodology used for this assessment. It also ensures that the mechanism can be triggered where there is a significant risk of value-chain disruption affecting sectors covered by Regulation (EU) 2023/956, including in situations where impacts have not yet materialised. It aims to enable specific actions for critical and strategic raw materials to ensure consistency with the EU’s objective to enhance and protect its strategic autonomy while decarbonizing.This clarification aims to enhance transparency, predictability and the effectiveness of the anti-circumvention mechanism while allowing the Commission to act in a timely and preventive manner.

Amendment 250

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 2

Text proposed by the CommissionAmendment
The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices;The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices. The identification of a high risk of abusive practices shall be based on transparent and objective indicators, including evidence of abnormal trade flows, circumvention risks or inconsistencies in reported emissions data. For the purposes of this Regulation, a high risk of abusive practices shall mean a significant risk of value-chain disruption likely to affect sectors covered by Regulation (EU) 2023/956 whether before impacts materialise or after their materialisation where the Commission has failed to act preventively. The Commission shall publish the methodology used to assess such risk and shall rely on publicly available data where possible.

Or. en

Amendment 251

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 2

Text proposed by the CommissionAmendment
The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices;The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices. From the moment the Commission identifies sufficient evidence indicating a high risk of abusive practices until the adoption of the delegated act, average country emission values or, where these are not available, default values shall apply instead of actual emissions;

Or. en

Justification

The provision ensures continuity and safeguards the integrity of the system during the interim period between the identification of a high risk of abusive practices and the adoption of the relevant delegated act. By temporarily applying average country or default values instead of actual emissions, it prevents potential manipulation while maintaining a stable and workable calculation method.

Amendment 252

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

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point ca (new)

Regulation (EU) 2023/956

Article 6 – paragraph 7 a (new)

Text proposed by the CommissionAmendment
(ca) the following paragraph is added:
'7a. For the purposes of identifying the third countries and goods at a high risk of abusive practices linked to resource shuffling, the Commission shall include a preliminary list within a dedicated annex of this Regulation. This shall be updated upon receipt of additional sufficient evidence. For goods originating in third countries where there is a high risk of abusive practices linked to resource shuffling, embedded emissions shall be determined on the basis of national average or default values. Actual embedded emissions values may be used only when the importer provides sufficient, reliable and verifiable information demonstrating the absence of such practices.
The information mentioned in the second subparagraph shall at least include:
Total output over the relevant period;
Volume exported to the Union;
Volume exported to third countries (where applicable);
Average carbon intensity of production destined for the Union;
Average carbon intensity of production not destined for the Union or where no such exports exist, the installation-wide average or national average carbon intensity'

Or. en

Justification

While the Commission has acknowledged the risk of resource shuffling, the current framework does not provide a clear operational response where such risk arises. This amendment introduces a proportionate safeguard to ensure that actual emissions values are used only where the absence of resource‑shuffling practices can be credibly demonstrated, thereby protecting the environmental integrity of CBAM and the internal market.

Amendment 253

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c a (new)

Regulation (EU) 2023/956

Article 6 – paragraph 7a (new)

Text proposed by the CommissionAmendment
(c a) the following paragraph is added:
'7a. For the purposes of identifying the third countries and goods at a high risk of abusive practices linked to resource shuffling, the Commission shall include a preliminary list within a dedicated annex of this Regulation. This shall be updated upon receipt of additional sufficient evidence. For goods originating in third countries where there is a high risk of abusive practices linked to resource shuffling, embedded emissions shall be determined on the basis of national average or default values. Actual embedded emissions values may be used only when the importer provides sufficient, reliable and verifiable information demonstrating the absence of such practices. The information mentioned in the second subparagraph shall at least include:
- total output over the relevant period;
- volume exported to the Union;
- volume exported to third countries, where applicable;
- average carbon intensity of production not destined for the Union;
- average carbon intensity of production not destined for the Union or where no such exports exist, the installation-wide average or national average carbon intensity.'

Or. en

Justification

While the Commission has acknowledged the risk of resource shuffling, the current framework does not provide a clear operational response where such risk arises. This amendment introduces a proportionate safeguard to ensure that actual emissions values are used only where the absence of resource‑shuffling practices can be credibly demonstrated, thereby protecting the environmental integrity of CBAM and the internal market.

Amendment 254

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c a (new)

Regulation (EU) 2023/956

Article 6 – paragraph 7 a (new)

Text proposed by the CommissionAmendment
(c a) the following paragraph is added:
'7a. For goods originating in third countries where there is a high risk of abusive practices linked to resource shuffling, embedded emissions shall be determined on the basis of national average or default values. Actual embedded emissions values may be used only when the importer provides sufficient, reliable and verifiable information demonstrating the absence of such practices.
For the purposes of identifying the third countries and goods, the Commission shall include a preliminary list within a dedicated annex of this Regulation by January 2027. This shall be updated upon receipt of additional sufficient evidence.
The information mentioned in the first subparagraph shall at least include:
- total output over the relevant period;
- volume exported to the Union;
- volume exported to third countries (where applicable);
- average carbon intensity of production destined for the Union;
- average carbon intensity of production not destined for the Union or where no such exports exist, the installation-wide average or national average carbon intensity;'

Or. en

Amendment 255

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c a (new)

Regulation (EU) 2023/956

Article 6 – paragraph 7 a (new)

Text proposed by the CommissionAmendment
(c a) the following paragraph 7a is inserted:
'7a. For the purposes of identifying the third countries and goods at a high risk of abusive practices linked to resource shuffling, the Commission shall include a preliminary list within a dedicated annex of this Regulation. This shall be updated upon receipt of additional sufficient evidence.
For goods originating in third countries where there is a high risk of abusive practices linked to resource shuffling, embedded emissions shall be determined on the basis of national average or default values. Actual embedded emissions values may be used only when the importer provides sufficient, reliable and verifiable information demonstrating the absence of such practices.
The information mentioned in the second subparagraph shall at least include:
- total output over the relevant period;
- volume exported to the Union;
- volume exported to third countries, where applicable;
- average carbon intensity of production destined for the Union;
- average carbon intensity of production not destined for the Union or where no such exports exist, the installation-wide average or national average carbon intensity.'

Or. en

Amendment 256

Karin Karlsbro, Emma Wiesner

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point -a a (new)

Regulation (EU) 2023/956

Article 7 – paragraph 1 a (new)

Text proposed by the CommissionAmendment
-a a the following paragraph is added:
'1a. Where a good contains recycled material, the embedded emissions shall be reduced proportionally to the verified share of recycled content.'

Or. en

Amendment 257

Karin Karlsbro, Emma Wiesner

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point -a b (new)

Regulation (EU) 2023/956

Article 7 – paragraph 1 b (new)

Text proposed by the CommissionAmendment
-a b the following paragraph is added:
‘1b. The Commission shall establish differentiated default values for goods produced from sustainable biomass or captured carbon dioxide.’

Or. en

Amendment 258

Massimiliano Salini, Letizia Moratti

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point a

Regulation (EU) 2023/956

Article 7 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
(a) the following paragraph 2a is inserted:deleted
‘2a. Embedded emissions in input materials (precursors) listed in Annex VIII shall be considered in the determination of embedded emissions in goods.;’

Or. en

Amendment 259

Pascal Canfin, Sigrid Friis, Jeannette Baljeu

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point aa (new)

Regulation (EU) 2023/956

Article 7 – paragraph 2 b (new)

Text proposed by the CommissionAmendment
2a b. the following paragraph is added:
'By way of derogation from paragraph 2, embedded emissions in goods covered by the list of goods and countries of origin defined at high risk of abusive practices shall be determined by reference to default values in accordance with the methods set out in point 4.2.2a of Annex IV.'

Or. en

Amendment 260

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk, Viktória Ferenc

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point a a (new)

Regulation (EU) 2023/956

Article 7 – paragraph 2b

Text proposed by the CommissionAmendment
(a a) the following paragraph is added:
' No mark-up shall apply when embedded emissions for “combined metal products” listed in Annex I are determined with reference to default values.'

Or. en

Amendment 261

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Roman Haider, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point c

Regulation (EU) 2023/956

Article 7 – paragraph 7 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.;deleted

Or. en

Amendment 262

Katri Kulmuni

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point c

Regulation (EU) 2023/956

Article 7 – paragraph 7 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.;The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply, on the basis of transparent, pre-defined criteria and following consultation of affected sectors.

Or. en

Amendment 263

Andreas Glück

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point c

Regulation (EU) 2023/956

Article 7 – paragraph 7 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.;When embedded emissions for goods listed in Annex I are determined with reference to default values, no mark-up shall apply.

Or. en

Justification

Determining the embedded emissions especially of complex downstream goods will be highly challenging if not impossible. Thus, for the sake of regulatory simplicity, it should be possible to use default values without mark-up.

Amendment 264

Karin Karlsbro, Jeannette Baljeu

Proposal for a regulation

Article 1 – paragraph 1 – point 6 a (new)

Regulation (EU) 2023/956

Article 8

Present textAmendment
(6 a) Article 8 replaced by the following:
Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation."Where it adopts the implementing acts referred to in the first subparagraph, the Commission shall seek equivalence and coherence with the procedures set out in Implementing Regulation (EU) 2018/2067. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2) of this Regulation.
Where on-site verification in a candidate country facing an exceptional and immediate security situation is not feasible due to safety or access constraints, embedded emissions may be determined on the basis of previously verified data for the same installation, in accordance with implementing rules adopted by the Commission, for a limited and reviewable period.
The Commission shall provide technical assistance to competent authorities and operators in candidate countries facing an exceptional and immediate security situation, with a view to strengthening domestic emissions monitoring and verification systems and facilitating compliance with the monitoring, reporting and verification requirements of this Regulation. Such assistance may include capacity-building programmes, methodological guidance, digital tools and structured technical cooperation, including through the Technical Assistance and Information Exchange (TAIEX) instrument."

Or. en

(32023R0956)

Amendment 265

Karin Karlsbro

Proposal for a regulation

Article 1 – paragraph 1 – point 6 b (new)

Regulation (EU) 2023/956

Article 8 – paragraphs 3a (new) and 3b (new)

Text proposed by the CommissionAmendment
(6 b) In Article 8, the following paragraphs are added:
'3a. By way of derogation from Article 10, where on-site verification is not feasible due to safety or access constraints attributable to an exceptional and immediate security situation, the Commission may, by means of implementing acts, authorise the use of previously verified emissions data for the same installation, adjusted in accordance with rules established by the Commission, for a limited and regularly reviewed period.
3b. Operators benefiting from the derogation under paragraph 1 shall remain subject to the reporting obligations under Articles 6 and 7 and shall submit corrected declarations based on verified data within twelve months of the cessation of the exceptional security situation.'

Or. en

Amendment 266

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

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point a a (new)

Regulation (EU) 2023/956

Article 9 – paragraph 4

Present textAmendment
(a a) paragraph 4 is replaced by the following:
4. By way of derogation from paragraphs 1, 2 and 3, an authorised CBAM declarant may claim, in the CBAM declaration, a reduction in the number of CBAM certificates to be surrendered in order to take into account the carbon price paid for the declared embedded emissions, by reference to yearly default carbon prices. In such a case, any rebate or other form of compensation available in that country that would have resulted in a reduction of that default carbon price shall be taken into account. The reduction may be claimed only where a carbon price was set by the rules applicable in the third country and a yearly default carbon price can be determined, including on a conservative basis, for that third country. Where the embedded emissions are determined on the basis of default values, a reduction may be claimed only by a reference to yearly default carbon prices. As from 2027, the Commission may, for third countries where carbon pricing rules are in place, determine and make available, in the CBAM registry referred to in Article 14, the default carbon prices for those third countries and publish the methodology for their calculation. The Commission shall do so on the basis of the best available data from reliable, publicly available information and information provided by those third countries. The Commission shall take into account any rebate or other form of compensation available in the relevant third country that would have resulted in a reduction of the default carbon price."‘4. By way of derogation from paragraphs 1, 2 and 3, an authorised CBAM declarant may claim, in the CBAM declaration, a reduction in the number of CBAM certificates to be surrendered in order to take into account the carbon price paid for the declared embedded emissions, by reference to yearly default carbon prices for 2026. From 2027 onwards, where data are available, the reference for the default carbon price paid in third countries shall be determined on a monthly basis, in order to ensure the closest possible correspondence with the timeframe used for determining the EU ETS carbon price. As from 2027, the Commission shall, for third countries where carbon pricing rules are in place, determine and make available, in the CBAM registry referred to in Article 14, the default carbon prices on a monthly basis for those third countries and publish the methodology for their calculation.’"

Or. en

(32023R0956)

Amendment 267

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is further empowered to regulate the conditions that apply where a third country has chosen to enact a dual carbon pricing scheme, whereby exports covered by CBAM are subjected to a carbon export tax additional to the carbon price paid in that country, up to the level of the difference between the carbon price paid in that country and the EU ETS carbon price. The carbon export tax element of such dual carbon pricing schemes shall, in addition to the carbon price paid in that country, be considered a ‘carbon price effectively paid’ within the meaning of Article 9(1) of Regulation (EU) 2023/956. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 268

Pascal Canfin, Gerben-Jan Gerbrandy, Emma Wiesner, Sigrid Friis, Stine Bosse, Katri Kulmuni

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities.

Or. en

Amendment 269

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities.

Or. en

Amendment 270

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

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for the deduction of carbon credits in compliance with the criteria of environmental integrity and additionality, avoiding double taxation of credits already paid to other countries under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 271

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for the deduction of carbon credits in compliance with the criteria of environmental integrity and additionality, avoiding double taxation of credits already paid to other countries under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Justification

The amendment clarifies the conditions under which carbon credits can be deducted under the CBAM to avoid double payment for the same emission reductions. It ensures that only real, verified and additional credits are recognized, in line with Article 6 of the Paris Agreement, thereby preventing distortions and safeguarding the competitiveness of EU businesses.

Amendment 272

Radan Kanev

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement, while ensuring the environmental integrity of those credits and promoting the Union’s technological leadership. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Justification

Wording that aligns with REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2021/1119 as regards the setting of a Union intermediate climate target for 2040.

Amendment 273

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement, only if relevant provisions are established under Directive 2003/87/EC establishing the EU Emissions Trading System (EU ETS). Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 274

Alexander Bernhuber

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Justification

ETS 1 and CBAM must provide for identical instruments. Granting the Commission a separate empowerment under the CBAM to regulate the deduction of carbon credits under Article 6 of the Paris Agreement — while the corresponding question for ETS 1 installations is only to be settled in the ETS 1 revision expected for Q3 2026 — creates the risk of asymmetric solutions to the detriment of EU producers. The relevant sentence should therefore be deleted from this proposal and decided jointly with the ETS 1 revision.

Amendment 275

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Roman Haider, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 276

Elżbieta Katarzyna Łukacijewska

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 277

Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 2 a (new)

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
2a. The following subparagraph is added:
‘Carbon credits under Article 6 of the Paris Agreement shall not be recognised for the purpose of reducing the CBAM obligation, unless and to the extent that such recognition is expressly provided for in Union carbon pricing legislation.’

Or. ro

Justification

Ensures CBAM’s consistency with the ETS. If European producers cannot use international credits to reduce ETS obligations, importers should not be able to reduce the CBAM obligation through such mechanisms.

Amendment 278

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b a (new)

Regulation (EU) 2023/956

Article 9 – paragraph 5 a (new)

Text proposed by the CommissionAmendment
(b a) the following paragraph is added:
'Deductions shall be permitted only where mandatory carbon pricing systems are in place and based on monitoring, reporting, and verification (MRV) standards equivalent to those set out in Regulation (EU) 2018/2066. The Commission shall establish and publish a list of recognised systems (“white list”) to ease the verification burden on declaring SMEs.'

Or. en

Justification

The amendment provides that CBAM deductions are allowed only where third countries apply mandatory carbon pricing systems with MRV standards equivalent to those of the EU, ensuring verified and comparable emissions data. It excludes voluntary carbon credits to prevent greenwashing. The Commission will certify foreign systems through a “white list” and simplify compliance for SMEs.

Amendment 279

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point c

Regulation (EU) 2023/956

Article 10 – paragraph 7

Text proposed by the CommissionAmendment
An operator may disclose the information on the conditions for the use of actual emissions, for the relevant combinations of goods and origins pursuant to Article 6(7), the verification of embedded emissions and the carbon price paid in a third country referred to in paragraph 5 of this Article to an authorised CBAM declarant or to another operator.An operator may disclose the information on the conditions for the use of actual emissions, for the relevant combinations of goods and origins pursuant to Article 6(7), the verification of embedded emissions and the carbon price paid in a third country referred to in paragraph 5 of this Article to an authorised CBAM declarant or to another operator. The authorised CBAM declarant shall be entitled to use that disclosed information in order to fulfil the obligation referred to in Article 8.

Or. en

Amendment 280

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point d

Regulation (EU) 2023/956

Article 10 – paragraph 7 – second sentence

Text proposed by the CommissionAmendment
The operator may disclose to the authorised CBAM declarant only a summary of the information contained in paragraph 5, points (a), (b), (c) and (e). The authorised CBAM declarant shall be entitled to use that disclosed information in order to fulfil the obligation referred to in Article 8.deleted

Or. en

Amendment 281

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point d

Regulation (EU) 2023/956

Article 10 – paragraph 7 – second sentence

Text proposed by the CommissionAmendment
The operator may disclose to the authorised CBAM declarant only a summary of the information contained in paragraph 5, points (a), (b), (c) and (e). The authorised CBAM declarant shall be entitled to use that disclosed information in order to fulfil the obligation referred to in Article 8.deleted

Or. en

Justification

Since the CBAM declarant is legally responsible for the CBAM obligations, the declarant should have access to the entire information from the third country’s operator and not only to (possibly) a summary.

Amendment 282

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point d

Regulation (EU) 2023/956

Article 10 – paragraph 7 – second sentence

Text proposed by the CommissionAmendment
The operator may disclose to the authorised CBAM declarant only a summary of the information contained in paragraph 5, points (a), (b), (c) and (e). The authorised CBAM declarant shall be entitled to use that disclosed information in order to fulfil the obligation referred to in Article 8.The authorised CBAM declarant shall be entitled to use that disclosed information in order to fulfil the obligation referred to in Article 8.

Or. en

Amendment 283

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point d

Regulation (EU) 2023/956

Article 10 – paragraph 7 – second sentence

Text proposed by the CommissionAmendment
Where the authorised CBAM declarant chooses to submit the CBAM declaration on the basis of this disclosed information, the authorised CBAM declarant shall remain responsible for surrendering the correct number of CBAM certificates pursuant to Article 22(1).;deleted

Or. en

Amendment 284

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point d

Regulation (EU) 2023/956

Article 10 – paragraph 7 – second sentence

Text proposed by the CommissionAmendment
Where the authorised CBAM declarant chooses to submit the CBAM declaration on the basis of this disclosed information, the authorised CBAM declarant shall remain responsible for surrendering the correct number of CBAM certificates pursuant to Article 22(1).;deleted

Or. en

Amendment 285

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 8 – point d

Regulation (EU) 2023/956

Article 10 – paragraph 7 – second sentence

Text proposed by the CommissionAmendment
Where the authorised CBAM declarant chooses to submit the CBAM declaration on the basis of this disclosed information, the authorised CBAM declarant shall remain responsible for surrendering the correct number of CBAM certificates pursuant to Article 22(1).;deleted

Or. en

Justification

Since the CBAM declarant is legally responsible for the CBAM obligations, the declarant should have access to the entire information from the third country’s operator and not only to (possibly) a summary.

Amendment 286

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 10 b (new)

Text proposed by the CommissionAmendment
(8 a) The following Article is inserted:
" Article 10b
Technical Assistance
1. The Union shall promote cooperation with developing countries, in particular Low- and Middle-Income Countries (LMICs) and Least Developed Countries (LDCs), with the objective of facilitating the effective implementation of this Regulation and supporting the decarbonisation of production processes within those countries in the sectors covered by the Carbon Border Adjustment Mechanism.
2. The Commission shall establish and manage programmes of technical assistance aimed at supporting competent authorities, producers and exporters in developing countries in relation to: (a) the monitoring, reporting and verification (MRV) of embedded emissions in goods covered by this Regulation; (b) the development and implementation of reliable emissions accounting systems consistent with Union methodologies; (c) the collection, management and transmission of emissions data required for CBAM reporting; and (d) the development of regulatory and institutional capacity relevant to carbon pricing or equivalent climate policy instruments.
3. Technical assistance may include, inter alia:
(a) training programmes and capacity-building initiatives for public authorities and private operators, including through the Technical Assistance and Information Exchange (TAIEX) tool;
(b) the provision of methodological guidance, digital tools and technical documentation necessary for the calculation and reporting of embedded emissions;
(c) institutional cooperation and exchange of best practices with competent authorities in third countries; and
(d) targeted support for the establishment or strengthening of domestic emissions monitoring and verification systems.
4. In the allocation of technical assistance under this Article, priority shall be given to Least Developed Countries and Lower-Income Developing Countries whose exporters are affected by the implementation of this Regulation and who face capacity constraints in complying with its requirements.
5. The Commission shall ensure that assistance provided under this Article is coordinated, where appropriate, with relevant Union external action instruments, including development cooperation programmes, climate finance mechanisms, and international partnerships supporting industrial decarbonisation.
6. Without prejudice to the principle of budgetary universality, the Commission may make use of resources available under relevant Union programmes and may allocate a share of revenues generated by this Regulation, where provided for under Union law, to finance activities under this Article.
7. The Commission shall regularly monitor the technical assistance provided to least developed countries in order to evaluate its effectiveness in contributing to the decarbonisation process in those countries and shall report every two years to the European Parliament and the Council on the implementation of this Article, including the scope of assistance provided, beneficiary countries, and the contribution of such assistance to improving compliance with this Regulation and supporting decarbonisation in partner countries.
"

Or. en

Amendment 287

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 8 b (new)

Regulation (EU) 2023/956

Article 10 c (new)

Text proposed by the CommissionAmendment
(8 b) The following Article is inserted:
"
Article 10 c
International cooperation on carbon pricing
1. The Commission shall proactively engage with third countries and international organisations to promote carbon pricing policies, enhance transparency and mutual understanding on the CBAM, and encourage collaborative solutions to technical and policy concerns raised by third countries.
2. The Commission shall engage constructively with international coalitions and initiatives that seek to advance multilateral action on technology transfer, industrial decarbonisation and carbon pricing. The Commission shall also consider the establishment of an international Carbon Club in order to ensure continuous exchange in good faith with the Union’s trade partners.
3. The Commission shall report every three years to the European Parliament and the Council on its efforts to build international consensus on border carbon measures. This report shall include outcomes of any disputes and recommendations for strengthening global cooperation on carbon pricing and market mechanisms.
"

Or. en

Amendment 288

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 11 – paragraph 3 a (new)

Text proposed by the CommissionAmendment
(8 a) Article 11 is amended as follows:
(a) the following paragraph is added:
'3a. The EU customs authority (EUCA) shall oversee and support effective coordination between the competent authorities and their customs authorities, ensuring the latter can perform their functions and duties, as referred to in Article 25 of this Regulation.';

Or. en

Justification

The proposed changes ensure the newly formed EU customs authority (EUCA) supports national competent authorities in their coordination with custom authorities, ensuring the latter can carry out efficient implementation and control at products entry into the EU, and communicates the information periodically via the surveillance mechanism.

Amendment 289

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

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 11 – paragraph 3 a (new)

Text proposed by the CommissionAmendment
(8 a) Article 11 is amended as follows:
(a) the following paragraph is added:
'The EU customs authority (EUCA) shall oversee and support effective coordination between the competent authorities and their customs authorities, ensuring the latter can perform their functions and duties, as referred to in Article 25 of this Regulation.';

Or. en

Amendment 290

Radan Kanev

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 12

Present textAmendment
(8 a) Article 12 is replaced by the following:
Commission"Commission
In addition to the other tasks that it exercises under this Regulation, the Commission shall assist the competent authorities in carrying out their functions and duties under this Regulation and shall coordinate their activities by supporting the exchange of, and issuing guidelines on, best practices within the scope of this Regulation, and by promoting an adequate exchange of information and cooperation between competent authorities as well as between competent authorities and the Commission.In addition to the other tasks that it exercises under this Regulation, the Commission shall assist the competent authorities in carrying out their functions and duties under this Regulation and shall coordinate their activities by supporting the exchange of, and issuing guidelines on, best practices within the scope of this Regulation, and by promoting an adequate exchange of information and cooperation between competent authorities as well as between competent authorities and the Commission.
The Commission shall support the consistent implementation and enforcement of this Regulation by facilitating training, technical assistance and capacity-building for competent authorities and customs authorities, including on the use of the CBAM registry, verified information, risk analysis and anti-circumvention measures. This support may be provided through Technical Support Instrument and flagship projects."

Or. en

(02023R0956)

Amendment 291

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 8 b (new)

Regulation (EU) 2023/956

Article 14 – paragraph 4

Present textAmendment
(8 b) in Article 14, paragraph 4 is replaced by the following:
‘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 confidential, with the exception of the names, addresses, corporate or activity registration numbers, contact information of the operators, the location and emissions of installations in third countries and the information on accredited verifiers referred to in Article 10a(2). The public information in the CBAM registry shall be made accessible by the Commission in an interoperable format.’

Or. en

(Article 14, paragraph 4)

Amendment 292

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 14 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
(8 a) Article 14 is amended as follows:
(a) the following paragraph is added:
'6a. The Commission should set up a public ’CBAM Transparency Register’ drawing on information contained in the CBAM Registry, including aggregated import volumes per product and per country of origin, associated CO2 emissions, TARIC codes, updated on a yearly basis.'

Or. en

Amendment 293

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 14 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
(8 a) Article 14 is amended as follows:
(a) the following paragraph is added:
'6a. The Commission shall set up a public ’CBAM Transparency Register’ drawing on information contained in the CBAM Registry, including aggregated import volumes per product and per country of origin, associated CO2 emissions, TARIC codes, updated on a yearly basis.'

Or. en

Amendment 294

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 8 b (new)

Regulation (EU) 2023/956

Article 14 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
(8 b) Article 14 is amended as follows:
(a) the following paragraph is added:
'6a. The Commission shall set up a public ’CBAM Transparency Register’ drawing on information contained in the CBAM Registry, including aggregated import volumes per product and per country of origin, associated CO2 emissions, TARIC codes, updated on a yearly basis.'

Or. en

Justification

A public registry ensures CBAM industries can monitor abusive practices including circumvention risks and resource shuffling. Access should be limited to relevant stakeholders.

Amendment 295

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

Proposal for a regulation

Article 1 – paragraph 1 – point 8 b (new)

Regulation (EU) 2023/956

Article 14 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
(8 b) Article 14 is amended as follows:
(a) the following paragraph is added:
'The Commission shall set up a public ’CBAM Transparency Register’ drawing on information contained in the CBAM Registry, including aggregated import volumes per product and per country of origin, associated CO2 emissions, TARIC codes, updated on a yearly basis.'

Or. en

Justification

A public registry ensures CBAM industries can monitor abusive practices including circumvention risks and resource shuffling. Access should be limited to relevant stakeholders.

Amendment 296

Alexander Bernhuber

Proposal for a regulation

Article 1 – paragraph 1 – point 9 – point a

Regulation (EU) 2023/956

Article 17 – paragraph 5 a – subparagraph 1

Text proposed by the CommissionAmendment
By way of derogation from paragraph 5, where the competent authority finds that the applicant or the authorised CBAM declarant does not demonstrate its financial capacity to fulfil its obligations under this Regulation, including by failing to comply with the requirement set out in Article 22(2), the competent authority may require the provision of a guarantee.By way of derogation from paragraph 5, where the competent authority establishes that the applicant or the authorised CBAM declarant has not complied with the requirement set out in Article 22(2), the competent authority shall request the applicant or the authorised CBAM declarant to fulfil its obligations within a deadline of one week for the first non-compliance, and within a deadline of one working day for any subsequent non-compliance. If the applicant or the authorised CBAM declarant fails to comply within the given deadline, the competent authority may require the provision of a guarantee.

Or. en

Justification

Article 17(5a) is disproportionate: a multi-year bank guarantee should not follow from any single oversight. It should apply only after a prior written warning with a one-week cure period (shorter in repeat cases), and only where the CBAM account is not covered despite the obligation to do so.

Amendment 297

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.;2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established shall, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. In the case of iron and steel products as of customs code 7205, evidence on the installation of “melt and pour” shall be provided by means of a mill certificate.

Or. en

Amendment 298

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.;2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established shall, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. In the case of iron and steel products as of customs code 7205, evidence on the installation of “melt and pour” shall be provided by means of a mill certificate;

Or. en

Justification

The introduction of traceability requirements should be expedited and applied as soon as possible to steel and steel products, based on the mill test certificate, in order to identify the installation where the steel was melted and cast.

Amendment 299

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.;2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established shall, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. In the case of iron and steel products as of customs code 7205, evidence on the installation of “melt and pour” shall be provided by means of a mill certificate

Or. en

Amendment 300

Katri Kulmuni

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.;2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. For products falling under customs code 7205, proof of the “melt and pour” installation shall be submitted in the form of a mill certificate.

Or. en

Amendment 301

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.;2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established shall, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. Where relevant, also the evidence on the installation of “melt and pour” shall be provided by means of a mill certificate.;

Or. en

Amendment 302

Massimiliano Salini, Letizia Moratti, Susana Solís Pérez, Flavio Tosi, Fulvio Martusciello, Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 11

Regulation (EU) 2023/956

Article 19 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established may, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration.;2a. Where the embedded emissions are determined on the basis of actual emissions, the Commission or the competent authority of the Member State where the CBAM declarant is established shall, as part of the review of the CBAM declaration, request the authorised CBAM declarant to provide evidence that the goods imported were produced at the installation referred to in the CBAM declaration. Where relevant, also the evidence on the installation of “melt and pour” shall be provided by means of a mill certificate.;

Or. en

Amendment 303

Radan Kanev

Proposal for a regulation

Article 1 – paragraph 1 – point 11 a (new)

Regulation (EU) 2023/956

Article 19 – paragraph 3a (new)

Text proposed by the CommissionAmendment
(11 a) in Article 19, the following paragraph is inserted:
'3a. Verified information produced by verifiers accredited pursuant to Article 18 and recorded or disclosed through the CBAM registry shall be recognised as a core enforcement support tool for the purposes of the review of CBAM declarations, risk analysis and the targeting of controls by competent authorities. The competent authorities may request additional information where there are reasonable grounds to doubt the accuracy, completeness or representativeness of such information.'

Or. en

Amendment 304

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 11 a (new)

Regulation (EU) 2023/956

Article 19 – paragraph 4

Present textAmendment
(11 a) In Article 19, paragraph 4 is replaced by the following:
4. Where an authorised CBAM declarant fails to submit a CBAM declaration in accordance with Article 6, or where the Commission considers, on the basis of its review under paragraph 2 of this Article, that the declared number of CBAM certificates is incorrect, the Commission shall assess the obligations under this Regulation of that authorised CBAM declarant on the basis of the information at its disposal. The Commission shall establish a preliminary calculation of the total number of CBAM certificates which should have been surrendered, at the latest by the 31 December of the year following that in which the CBAM declaration should have been submitted, or at the latest by 31 December of the fourth year following that in which the incorrect CBAM declaration has been submitted, as applicable. The Commission shall provide to competent authorities such a preliminary calculation, for indicative purposes and without prejudice to the definitive calculation established by the competent authority of the Member State where the authorised CBAM declarant is established."'Where an authorised CBAM declarant fails to submit a CBAM declaration in accordance with Article 6, or where the Commission considers, on the basis of its review under paragraph 2 of this Article, that the declared number of CBAM certificates is incorrect, the Commission shall assess the obligations under this Regulation of that authorised CBAM declarant on the basis of the information at its disposal. The Commission shall establish a preliminary calculation of the total number of CBAM certificates which should have been surrendered, at the latest three months following notification of circumvention from relevant source of information as referred to in Article 27(3), at the latest six months following the submission of the CBAM declaration, for products or CBAM declarant covered in the risk analysis referred to under paragraph 3, and at the latest by the 31 December of the year following that in which the CBAM declaration should have been submitted, or at the latest by 31 December of the fourth year following that in which the incorrect CBAM declaration has been submitted, as applicable. The Commission shall provide to competent authorities such a preliminary calculation, for indicative purposes and without prejudice to the definitive calculation established by the competent authority of the Member State where the authorised CBAM declarant is established.'"

Or. en

(32023R0956)

Justification

The proposed changes shorten the timeline for reviewing CBAM declarations, depending on the risks of fraud or circumvention as identified by the Commission. In case of notification of infringement, the resolution timeline should be limited to three months. In case the product or CBAM declarant is included under the risk profile, the timeline for review is limited to 6 months.

Amendment 305

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

Proposal for a regulation

Article 1 – paragraph 1 – point 11 a (new)

Regulation (EU) 2023/956

Article 19 – paragraph 4

Present textAmendment
(11 a) In Article 19, paragraph 4 is replaced by the following:
4. Where an authorised CBAM declarant fails to submit a CBAM declaration in accordance with Article 6, or where the Commission considers, on the basis of its review under paragraph 2 of this Article, that the declared number of CBAM certificates is incorrect, the Commission shall assess the obligations under this Regulation of that authorised CBAM declarant on the basis of the information at its disposal. The Commission shall establish a preliminary calculation of the total number of CBAM certificates which should have been surrendered, at the latest by the 31 December of the year following that in which the CBAM declaration should have been submitted, or at the latest by 31 December of the fourth year following that in which the incorrect CBAM declaration has been submitted, as applicable. The Commission shall provide to competent authorities such a preliminary calculation, for indicative purposes and without prejudice to the definitive calculation established by the competent authority of the Member State where the authorised CBAM declarant is established."'Where an authorised CBAM declarant fails to submit a CBAM declaration in accordance with Article 6, or where the Commission considers, on the basis of its review under paragraph 2 of this Article, that the declared number of CBAM certificates is incorrect, the Commission shall assess the obligations under this Regulation of that authorised CBAM declarant on the basis of the information at its disposal. The Commission shall establish a preliminary calculation of the total number of CBAM certificates which should have been surrendered, at the latest three months following notification of circumvention from relevant source of information as referred to in Article 27(3), at the latest 6 months following the submission of the CBAM declaration, for products or CBAM declarant covered in the risk analysis referred to under paragraph 3, and at the latest by the 31 December of the year following that in which the CBAM declaration should have been submitted, as applicable. The Commission shall provide to competent authorities such a preliminary calculation, for indicative purposes and without prejudice to the definitive calculation established by the competent authority of the Member State where the authorised CBAM declarant is established.'"

Or. en

(32023R0956)

Justification

The proposed changes shorten the timeline for reviewing CBAM declarations, depending on the risks of fraud or circumvention as identified by the Commission. In case of notification of infringement, the resolution timeline should be limited to three months. In case the product or CBAM declarant is included under the risk profile, the timeline for review is limited to 6 months.

Amendment 306

Billy Kelleher, Barry Cowen, Cynthia Ní Mhurchú

Proposal for a regulation

Article 1 – paragraph 1 – point 13 a (new)

Regulation (EU) 2023/956

Article 22 – paragraph 2

Present textAmendment
(13 a) In Article 22, paragraph 2 is replaced by 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 determined by reference to either of the following:"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 determined by reference to either of the following:
(a) default values in accordance with the methods set out in Annex IV without the mark-up as referred to in point 4.1 of that Annex; or(a) default values in accordance with the methods set out in Annex IV without the mark-up as referred to in point 4.1 of that Annex; or
(b) the number of CBAM certificates surrendered in accordance with paragraph 1 for the calendar year preceding the year of 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 in the calendar year preceding the current year.(b) the number of CBAM certificates surrendered in accordance with paragraph 1 for the calendar year preceding the year of 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 in the calendar year preceding the current year. This shall be accompanied by the disclosure of the CBAM report at the end of each quarter, following the same procedure of the CBAM transitional phase, including the information referred to in Article 35 of Regulation (EU) No 956/2023.
For the purpose of this paragraph, the adjustment for free allocation referred to in Article 31 shall be taken into account.For the purpose of this paragraph, the adjustment for free allocation referred to in Article 31 shall be taken into account."

Or. en

(32023R0956)

Justification

The proposed changes ensure the Commission and national authorities can already start monitoring CBAM compliance from importers from 2026, and have access to the necessary information to enforce the quarterly CBAM certificates holding requirements starting in March 2027.

Amendment 307

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 14

Regulation (EU) 2023/956

Article 23, paragraph 1, second subparagraph

Text proposed by the CommissionAmendment
The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20.;The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20. The authorised CBAM declarant shall submit the repurchase request by 31 October of each year during which CBAM certificates were surrendered. Repayment for repurchased certificates shall be disbursed to the authorised CBAM declarant by 31 December of the same year. ;

Or. en

Amendment 308

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point a

Regulation (EU) 2023/956

Article 25 – paragraph 2

Text proposed by the CommissionAmendment
The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the TARIC Code where available, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.

Or. en

Amendment 309

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point a

Regulation (EU) 2023/956

Article 25 – paragraph 2

Text proposed by the CommissionAmendment
The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the TARIC Code where available, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.

Or. en

Justification

The EU Customs Services should allow the use of the TARIC Codes by the customs authorities in order to better capture the specific composition of the different products falling within any given CN Code under the CBAM scope. The Commission Staff Working Document refers to the use of TARIC Codes in this regard. A specific reference to TARIC Codes in Article 25(2) will reinforce the legal basis for the adoption of measures foreseen in Article 25(d)(7) (new).

Amendment 310

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point a

Regulation (EU) 2023/956

Article 25 – paragraph 2

Text proposed by the CommissionAmendment
The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the TARIC Code where available, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.

Or. en

Amendment 311

Billy Kelleher, Barry Cowen, Cynthia Ní Mhurchú

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point a

Regulation (EU) 2023/956

Article 25 – paragraph 2

Text proposed by the CommissionAmendment
The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013, communicate to the Commission specific information on the goods declared for importation. That information shall include the EORI number or the form of identification declared in accordance with Article 6(2) of Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM declarant as well as the CBAM account number of the authorised CBAM declarant, the eight-digit CN code of the goods, the TARIC Code where available, the quantity, the country of origin, the date of the customs declaration and the customs procedure, as well as any other data relevant for compliance with this Regulation, including, where applicable, bills of discharge, re-export declarations and equivalent customs documentation. Where the importer has no EORI number, the customs authorities shall also communicate the name, address and, where available, contact information of the importer to the Commission.

Or. en

Justification

The EU Customs Services should allow the use of the TARIC Codes by the customs authorities in order to better capture the specific composition of the different products falling within any given CN Code under the CBAM scope. The Commission Staff Working Document refers to the use of TARIC Codes in this regard. A specific reference to TARIC Codes in Article 25(2) will reinforce the legal basis for the adoption of measures foreseen in Article 25(d)(7) (NEW).

Amendment 312

Billy Kelleher, Barry Cowen, Cynthia Ní Mhurchú

Proposal for a regulation

Article 1 – paragraph 1 – point 15 a (new)

Regulation (EU) 2023/956

Article 25 – paragraph 2a (new)

Text proposed by the CommissionAmendment
(15 a) In Article 25, the following paragraph is inserted:
‘2a. In the cases of risk of fraudulent reporting, for instance by misdeclaring the clinker content of cement products, the Commission shall adopt implementing acts to lay down: (a) rules for laboratory sampling procedures to be carried out by national custom authorities; and (b) rules which competent authorities should follow to accredit the laboratories conducting the testing. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). These acts shall, wherever relevant, base themselves on existing standards and accompanying documentation.
National customs authorities shall be required to conduct random sampling. In cases where there is a risk of fraudulent reporting, systematic sampling shall be conducted.

Or. en

Justification

The added requirements on sampling is a necessity to ensure robustness against misdeclaration practices.

Amendment 313

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point d

Regulation (EU) 2023/956

Article 25 – paragraph 7

Text proposed by the CommissionAmendment
7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions of goods listed in Annex I. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).;7. The Commission is empowered to adopt implementing acts to identify the material and chemical compositions, rules for laboratory sampling procedures to be carried out by national custom authorities, as well as the requirement to use TARIC codes in addition to CN codes, of goods listed in Annex I. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Or. en

Amendment 314

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point d a (new)

Regulation (EU) 2023/956

Article 25 – paragraph 7a (new)

Text proposed by the CommissionAmendment
(d a) In Article 25, the following paragraph is added:
'7a. In the case of risk of fraudulent reporting, for instance by misdeclaring the clinker content of cement products, the Commission is empowered to adopt implementing acts to lay down rules for laboratory sampling procedures to be carried out by national custom authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).'

Or. en

Amendment 315

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 15 – point d a (new)

Regulation (EU) 2023/956

Article 25 – paragraph 7a (new)

Text proposed by the CommissionAmendment
(d a) In Article 25, the following paragraph is added:
'7a. In the case of risk of fraudulent reporting, for instance by misdeclaring the clinker content of cement products, the Commission is empowered to adopt implementing acts to lay down rules for laboratory sampling procedures to be carried out by national custom authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).'

Or. en

Amendment 316

Pascal Canfin, Jeannette Baljeu, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 15 a (new)

Regulation (EU) 2023/956

Article 25a (new)

Text proposed by the CommissionAmendment
(15 a) The following Article is inserted:
'Article 25a
Monitoring and enforcement of the single mass-based threshold for importers of distance sales
1. The Commission shall monitor the imports of CBAM goods facilitated by importers for distance sales, or their appointed representatives, with a view to detecting patterns indicative of artificial splitting of transactions or other circumvention strategies aimed at falling below the de minimis threshold established in Article 2a.
2. For the purposes of paragraph 1, competent authorities shall require importers for distance sales, or their appointed representatives, to report to the competent authority of the Member State where they are registered, the aggregate value and volume of CBAM goods facilitated through distance sales transactions, irrespective of whether individual transactions fall below the threshold referred to in Article 2a.
3. Where the competent authority has reasonable grounds to suspect that an importer for distance sales is artificially splitting transactions or otherwise structuring its operations so as to circumvent the obligations under this Regulation, it shall notify the Commission and the customs authorities of the relevant Member States without delay.
4. Where circumvention is established, the importer for distance sales, or its appointed representative, shall be deemed to have assumed the status of authorised CBAM declarant with retroactive effect from the beginning of the calendar year in which the circumvention was identified, and shall be liable for the corresponding CBAM certificates for the totality of imports facilitated during that period.'

Or. en

Amendment 317

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 15 a (new)

Regulation (EU) 2023/956

Article 26 – paragraph 1a

Present textAmendment
(15 a) In Article 26, paragraph 1a is replaced by the following:
1a. By way of derogation from paragraph 1 of this Article, where an authorised CBAM declarant fails to surrender the correct number of CBAM certificates as a result of incorrect information provided by a third party, namely an operator, a verifier or an independent person certifying the carbon price documentation referred to in Article 9(2), the competent authority may reduce the penalty referred to in paragraph 1 of this Article. The penalty thus imposed shall be effective, proportionate and dissuasive and shall take into account in particular the duration, gravity, scope, intentional nature or repetition of the non-compliance or the level of cooperation of the authorised CBAM declarant with the competent authority."1a. By way of derogation from paragraph 1 of this Article, where an authorised CBAM declarant fails to surrender the correct number of CBAM certificates as a result of incorrect information provided by a third party, namely an operator, a verifier or an independent person certifying the carbon price documentation referred to in Article 9(2), the competent authority may reduce the penalty referred to in paragraph 1 of this Article. The penalty thus imposed shall be effective, proportionate and dissuasive and shall take into account in particular the duration, gravity, scope, intentional nature or repetition of the non-compliance or the level of cooperation of the authorised CBAM declarant with the competent authority. Under no circumstances shall the penalty be less than two thirds of the level set in paragraph 1 of this Article."

Or. en

(32023R0956)

Amendment 318

Anja Arndt, Marc Jongen, Ivan David

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c

Text proposed by the CommissionAmendment
16. in Article 27(2), the following point (c) is added:deleted
‘(c) artificially adjusting the supply chains to make the goods benefit from lower default values.’;

Or. de

Justification

This provision creates severe legal uncertainty and imposes a disproportionate burden in terms of compliance by penalising standard optimisation practices in logistics and procurement.

Amendment 319

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 16 – introductory part

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c

Text proposed by the CommissionAmendment
(16) in Article 27(2), the following point (c) is added:(16) in Article 27(2), the following points (c) and (ca) are added:

Or. en

Amendment 320

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

Proposal for a regulation

Article 1 – paragraph 1 – point 16 – introductory part

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c

Text proposed by the CommissionAmendment
(16) in Article 27(2), the following point (c) is added:(16) in Article 27(2), the following points are added:

Or. en

Amendment 321

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 16 – introductory part

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c

Text proposed by the CommissionAmendment
(16) in Article 27(2), the following point (c) is added:(16) in Article 27(2), the following points are added:

Or. en

Amendment 322

Alexander Bernhuber

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point c

Text proposed by the CommissionAmendment
(c) artificially adjusting the supply chains to make the goods benefit from lower default values.;(c) artificially adjusting the supply chains for the sole purpose of avoiding CBAM obligations and where such adjustment lacks any economic, commercial, operational or sustainability-related justification other than benefiting from lower default values. Legitimate sourcing decisions taken on the basis of price, quality, security of supply, sustainability or the actual carbon intensity of inputs shall not be considered a practice of circumvention within the meaning of this Article. ;

Or. en

Amendment 323

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

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point ca and cb

Text proposed by the CommissionAmendment
(c a) in Article 27(2), the following points ca and cb are added:
'(ca) artificially adjusting the supply chains to import goods which are not listed in Annex I but fall under headings or sub-headings of CN codes listed in Annex I, or goods which can be slightly processed before falling under headings or sub-headings of CN codes listed in Annex I;
(cb) absorbing partially or totally the cost of the CBAM Certificates by reducing the price of the relevant good listed in Annex I of this Regulation, in a situation that has insufficient due cause or economic justification other than undermining the effects of the obligations as laid down in this Regulation.'

Or. en

Amendment 324

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point ca (new) and cb (new)

Text proposed by the CommissionAmendment
(c a) in Article 27(2), the following points ca and cb are added:
'(ca) artificially adjusting the supply chains to import goods which are not listed in Annex I but fall under headings or sub-headings of CN codes listed in Annex I, or goods which can be slightly processed before falling under headings or sub-headings of CN codes listed in Annex I;
(cb) absorbing partially or totally the cost of the CBAM Certificates by reducing the price of the relevant good listed in Annex I of this Regulation, in a situation that has insufficient due cause or economic justification other than undermining the effects of the obligations as laid down in this Regulation.'

Or. en

Amendment 325

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point ca (new)

Text proposed by the CommissionAmendment
(c a) in Article 27(2), the following point ca is added:
'(ca) artificially adjusting the supply chains to import goods which are not listed in Annex I but fall under headings or sub- headings of CN codes listed in Annex I, or goods which can be slightly processed before falling under headings or sub- headings of CN codes listed in Annex I.'

Or. en

Amendment 326

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point ca (new)

Text proposed by the CommissionAmendment
(c a) in Article 27(2), the following point ca is inserted:
'(ca) artificially adjusting the supply chains to import goods which are not listed in Annex I but fall under headings or sub-headings of CN codes listed in Annex I, or goods which can be slightly processed before falling under headings or sub-headings of CN codes listed in Annex I.'

Or. en

Justification

With the extension of the CBAM downstream scope, the risk of circumvention increases, as goods not listed in Annex I but closely related to covered CN codes could be imported to avoid the mechanism. The definition of circumvention should therefore be broadened to capture such cases, and the Commission’s response timeline should be kept as short as possible.

Amendment 327

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point ca (new)

Text proposed by the CommissionAmendment
(c a) in Article 27(2), the following point is inserted:
'(ca) artificially adjusting the supply chains to import goods which are not listed in Annex I but fall under headings or sub-headings of CN codes listed in Annex I, or goods which can be slightly processed before falling under headings or sub-headings of CN codes listed in Annex I.'

Or. en

Amendment 328

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 16

Regulation (EU) 2023/956

Article 27 – paragraph 2 – point cb (new)

Text proposed by the CommissionAmendment
(c b) in Article 27(2), the following point is inserted:
'(cb) absorbing partially or totally the cost of the CBAM Certificates by reducing the price of the relevant good listed in Annex I of this Regulation, in a situation that has insufficient due cause or economic justification other than undermining the effects of the obligations as laid down in this Regulation.'

Or. en

Amendment 329

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

Proposal for a regulation

Article 1 – paragraph 1 – point 16 a (new)

Regulation (EU) 2023/956

Article 27 – paragraph 6

Present textAmendment
(16 a) in Article 27, paragraph 6 is replaced by the following:
6. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (a) of this Article, are occurring in one or more Member States by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to amend the list of goods in Annex I by adding the relevant slightly modified products referred to in paragraph 2, point (a), of this Article, for anti-circumvention purposes."6. The Commission shall regularly monitor every semester the trade flows of goods referred to in paragraph 2, points (a) and (d), of this Article. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (a) of this Article, are occurring in one or more Member States by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28, at the latest within three months from the collection of the findings to amend the list of goods in Annex I by adding the relevant modified products referred to in paragraph 2, point (a), of this Article, as well as the relevant products referred to in paragraph 2, point (d) of this Article for anti-circumvention purposes."

Or. en

(32023R0956)

Amendment 330

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 16 a (new)

Regulation (EU) 2023/956

Article 27 – paragraph 6a (new)

Text proposed by the CommissionAmendment
(16 a) in Article 27, the following paragraph is added:
'6a. Where the Commission, taking into account the relevant data, reports and statistics, including those provided by customs authorities, has sufficient reasons to believe that the circumstances referred to in paragraph 2, point (c) of this Article, are occurring by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to temporarily apply the default values for the third country where most of the production takes place in terms of input material (precursors) contained in the imported goods, or to temporarily apply the default values of the third country where production used to originate from before the artificial adjustment of the supply chain started, or in the case of complex goods, to temporarily apply global default values per good.'

Or. en

Amendment 331

Susana Solís Pérez, Dimitris Tsiodras, Massimiliano Salini, François-Xavier Bellamy

Proposal for a regulation

Article 1 – paragraph 1 – point 16 a (new)

Regulation (EU) 2023/956

Article 27 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
(16 a) In Article 27, the following paragraph is added:
'(6a) The Commission shall, by means of implementing acts, establish an early warning mechanism to monitor customs data with a view to identifying abnormal concentrations of imports declared below the applicable thresholds exempting such goods from CBAM obligations. The detection of such patterns for a specific CN code shall trigger an automatic anti-circumvention investigation and adopt delegated acts in accordance with article 28 to amend the threshold for those specific goods.'

Or. en

Amendment 332

Peter Liese

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new)

Text proposed by the CommissionAmendment
(17) the following Article 27a is inserted:deleted
‘Article 27a
Serious and unforeseen circumstances
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’

Or. en

Amendment 333

Katri Kulmuni

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new)

Text proposed by the CommissionAmendment
(17) the following Article 27a is inserted:deleted
‘Article 27a
Serious and unforeseen circumstances
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’

Or. en

Justification

TheCommission’s proposal introduces new, faster procedures to remove from the CBAMscope certain goods. These provisions are linked to undefined “serious andunforeseen circumstances”. However, it must be taken into account that theultimate and most relevant objective of the CBAM is indeed to allow the pass onof carbon costs as a leverage to support decarbonisation investments.Therefore, such emergency procedures create legal uncertainty with regards acornerstone of the EU’s climate policy. In order to maintain such legalpredictability, the existing procedures for granting exemptions should bemaintained.

Amendment 334

Elżbieta Katarzyna Łukacijewska

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new)

Text proposed by the CommissionAmendment
(17) the following Article 27a is inserted:deleted
‘Article 27a
Serious and unforeseen circumstances
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’

Or. en

Amendment 335

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new)

Text proposed by the CommissionAmendment
(17) the following Article 27a is inserted:deleted
‘Article 27a
Serious and unforeseen circumstances
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’

Or. en

Amendment 336

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new)

Text proposed by the CommissionAmendment
(17) the following Article 27a is inserted:deleted
‘Article 27a
Serious and unforeseen circumstances
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’

Or. en

Amendment 337

Pascal Canfin, Gerben-Jan Gerbrandy, Sigrid Friis, Jeannette Baljeu, Stine Bosse, Katri Kulmuni

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – Article number

Text proposed by the CommissionAmendment
Article 27adeleted

Or. en

Amendment 338

Pascal Canfin, Gerben-Jan Gerbrandy, Sigrid Friis, Jeannette Baljeu, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – title

Text proposed by the CommissionAmendment
Serious and unforeseen circumstancesdeleted

Or. en

Amendment 339

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – title

Text proposed by the CommissionAmendment
Serious and unforeseen circumstancesSerious and unforeseen circumstances or detrimental competitiveness impacts

Or. en

Amendment 340

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – title

Text proposed by the CommissionAmendment
Serious and unforeseen circumstancesSafeguard clause

Or. en

Amendment 341

Alexander Bernhuber, Maria Walsh, Céline Imart

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – title

Text proposed by the CommissionAmendment
Serious and unforeseen circumstancesSerious circumstances

Or. en

Justification

Adapting supply chains so that goods benefit from lower default values may equally reflect entirely legitimate sourcing optimisations. The provision as drafted risks placing foreign-trade operators under general suspicion in the course of such optimisations. The clarification confines the circumvention concept to genuine abusive practices and protects sourcing decisions taken on commercial, operational or sustainability grounds.

Amendment 342

Pascal Canfin, Gerben-Jan Gerbrandy, Sigrid Friis, Jeannette Baljeu, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;deleted

Or. en

Amendment 343

Radan Kanev

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;1. The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market, including the impact on prices, supply conditions, trade flows, and on operators established in the Union that produce or use goods listed in Annex I in their production processes.
2. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices or availability of goods, it is empowered to adopt delegated acts in accordance with Article 28 providing for temporary and proportionate measures in respect of that good, until those serious and unforeseeable circumstances have passed.
For the purposes of the first subparagraph, serious and unforeseen circumstances may in particular be established on the basis of one or more of the following indicators:
(a) a persistent and abnormal spread between Union prices and third-country or world prices for the same or comparable good;
(b) a material contraction of supply to the Union, including a significant reduction in imports, intra-Union supply, or availability of the good concerned;
(c) an exceptional and lasting price surge in the Union market for the good concerned compared with historical trends;
(d) a disruption of trade flows or supply chains materially affecting the availability or affordability of the good concerned in the Union.
3. The delegated acts referred to in paragraph 2 may provide a temporary reduction of the number of CBAM certificates to be surrendered pursuant to Article 22 for that good, including a specific reduction where the authorised CBAM declarant is an operator established in the Union and uses the good concerned in its own production process.
4. Where a temporary adjustment pursuant to paragraph 3, point (b) or (c), is applied, the authorised CBAM declarant shall continue to declare the full embedded emissions of the goods concerned in accordance with Article 6. The adjustment shall affect only the number of CBAM certificates to be surrendered pursuant to Article 22 and shall not affect the calculation, reporting or verification of embedded emissions.
5. Where the authorised CBAM declarant is not itself an operator established in the Union using the good concerned in production, the adjustment referred to in paragraph 3, point (b), shall apply only where the authorised CBAM declarant certifies, in a simple manner in the CBAM declaration, that the economic benefit of the adjustment is reflected in the price or other commercial terms agreed with such an operator. The implementing acts adopted pursuant to Article 6(6) of Regulation (EU) 2023/956 shall provide for a standard field in the CBAM declaration enabling that declaration. The authorised CBAM declarant shall retain relevant commercial records and make them available to the competent authority of the Member State where the authorised CBAM declarant is established upon request. No supporting evidence shall be required at the time of submission of the CBAM declaration unless the competent authority has reasonable grounds to suspect non-compliance or overcompensation.
6. Where the authorised CBAM declarant declares that it is an operator established in the Union using the good concerned in its own production process, the adjustment referred to in paragraph 3, point (b), shall apply. In such cases, the economic benefit of the adjustment shall be deemed to accrue to that operator. The authorised CBAM declarant shall retain relevant records and make them available to the competent authority of the Member State where the authorised CBAM declarant is established upon request. No supporting evidence shall be required at the time of submission of the CBAM declaration unless the competent authority has reasonable grounds to suspect non-compliance or overcompensation.
7. The adjustment referred to in paragraph 3 shall be calibrated by reference to the price of CBAM certificates calculated pursuant to Article 21 and shall not exceed what is necessary to address the severe harm identified.
8. The delegated acts referred to in paragraph 2 shall specify the good concerned, the duration of the measure, the applicable adjustment, the evidence relied upon, and the indicators used to establish the existence of serious and unforeseen circumstances.
9. Measures adopted pursuant to this Article shall apply only for as long as the serious and unforeseen circumstances persist. The Commission shall repeal or amend them where the conditions referred to in paragraph 2 are no longer met.

Or. en

Amendment 344

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Roman Haider, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk, Viktória Ferenc

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;1. The Commission shall monitor the situation at Union level with a view to assessing the impact of the CBAM on the Union internal market.
2. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market or to the viability of a specific Union sector, it shall adopt delegated acts within one month in accordance with Article 28 to remove this good from Annex I until that serious harm has passed. An increase in the average EU price of more than 8% compared to the average price of the previous year shall be considered to constitute serious harm to the Union market.
3. In its assessment, the Commission shall take into account information received from all relevant industry stakeholders, including both producers and users of the good concerned.
4. The temporary exemption referred to in paragraph 1 shall apply for no less than one full calendar year. Before the expiry of a delegated act adopted pursuant to this Article, and where the conditions referred to in paragraph 1 persist, the Commission shall submit a legislative proposal to amend this Regulation and to remove from Annex I the goods subject to the suspension provided for in this Article.
5. Where a good is removed from Annex I, the Commission shall ensure adequate carbon leakage protection for Union producers of that good, while avoiding adverse impacts on Union users of that good.

Or. en

Amendment 345

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to European competitiveness or strategic autonomy serious and unforeseen circumstances related to the impact on the prices of goods, especially those considered as critical and strategic, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances circumstances or detrimental competitiveness impacts have passed. Where a good within the value chain of a strategic sector, as defined in Regulation (EU) 2024/1252, is subject to serious and unforeseeable consequences or detrimental impacts on competitiveness, the Commission shall be empowered to remove that sector as a whole from the scope of Regulation (EU) 2023/956

Or. en

Justification

An emergency mechanism should apply to the whole aluminium sector because of its specificities among which its highly intertwined value chain. As recognised critical and strategic by the Critical Raw Materials Act (Regulation (EU) 2024/1252), it is essential that any detrimental impact of the CBAM on the aluminium value chain can be stopped as soon as possible. The main objective will be to protect European aluminium production and EU’s strategic autonomy linked to its procurement of a recognised critical and strategic raw material.

Amendment 346

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market, to European competitiveness or strategic autonomy Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, especially those considered as critical and strategic, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances or detrimental competitiveness impacts have passed. Where a good within the value chain of a strategic sector, as defined in Regulation (EU) 2024/1252, is subject to serious and unforeseeable consequences or detrimental impacts on competitiveness, the Commission shall be empowered to remove that sector as a whole from the scope of Regulation (EU) 2023/956

Or. en

Amendment 347

Letizia Moratti, Massimiliano Salini, François-Xavier Bellamy, Flavio Tosi, Susana Solís Pérez, Elżbieta Katarzyna Łukacijewska

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered, in accordance with Article 23 of Directive 2003/87/EC, and by way of derogation from Article 22 thereof, to adopt delegated acts removing the relevant categories of activities from Annex I of that Directive until such serious and unforeseeable circumstances have passed.
For the same purposes as set out in the previous paragraph, the Commission is empowered, in accordance with Article 23 of Directive 2003/87/EC, to increase the number of free allowances in circulation for the relevant categories of activities, until such serious and unforeseeable circumstances have passed.

Or. en

(See Article 22 and Article 23 of Directive 2003/87/EC)

Amendment 348

Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.
In this respect, the Commission shall adopt delegated acts establishing triggering criteria, defining time limits for the application of a suspension, evidentiary requirements and mechanisms for reincorporating products into Annex I once the exceptional situation has ended.

Or. ro

Amendment 349

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

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor on a yearly basis the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market, taking also into account the phaseout of free ETS allowances. Where the Commission, taking into account objective, verifiable and duly substantiated evidence, and following a thorough assessment, considers that the inclusion of a good in Annex I causes severe harm to the functioning of the supply chains in the Union internal market due to serious and unforeseen circumstances which could not be reasonably have been anticipated at the time of inclusion, and only as a measure of last resort where no effective and less restrictive alternatives exist, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I and for a period not exceeding 12 months;

Or. en

Amendment 350

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level in order to assess the impact of the CBAM and of the phaseout of free ETS allowances on the Union’s internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of certain goods in Annex I seriously harms, or risks harming, the Union’s internal market or the viability of a specific EU sector due to serious and unforeseen circumstances, including agriculture and strategic dual industries within the meaning of Article 3, point (35a), also through a disruption of the functioning of supply chains or a distortion of price formation, it is empowered to temporarily exempt such goods by means of delegated acts within a maximum of one month by amending Annex I;

Or. en

Justification

This amendment highlights the importance of protecting certain goods from geopolitical crises that may lead to disruptions in the functioning of supply chains or distortions in price formation.

Amendment 351

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

Proposal for a regulation

Article premier – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market, including a disruption to the functioning of supply chains or a pricing distortion, due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28a to remove this good from Annex I until those serious and unforeseeable circumstances have passed.

Or. fr

Amendment 352

Alexander Bernhuber, Maria Walsh, Céline Imart

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union and member state level with a view to monitoring the impact of the CBAM on the Union internal market, the Union supply chains and the Union’s food autonomy and security. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market, the Union supply chains or the Union’s food autonomy and security, due to serious circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious circumstances have passed.;

Or. en

Amendment 353

Anja Arndt, Marc Jongen, Ivan David

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.’;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, the Commission may, upon a reasoned request from a Member State, adopt delegated acts in accordance with Article 28 to remove a good from Annex I if its inclusion jeopardises the industrial competitiveness, security of supply or economic stability of a Member State.

Or. de

Justification

Member States must retain a safeguard clause to protect strategic national interests from centralised regulatory failure.

Amendment 354

Daniel Buda, Céline Imart, François-Xavier Bellamy

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market or the viability of a specific EU sector (including agriculture) due to serious circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;

Or. en

Amendment 355

Susana Solís Pérez, Carmen Crespo Díaz, Dolors Montserrat, Esther Herranz García, Raúl de la Hoz Quintano

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market or the viability of a specific EU sector (including agriculture) due to serious circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;

Or. en

Amendment 356

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it should redirect the CBAM revenue from these goods to the sectors affected by the disturbances in Union internal market until those serious and unforeseeable circumstances have passed.;

Or. en

Amendment 357

Radan Kanev

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27 a (new) – paragraph

Text proposed by the CommissionAmendment
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28a to remove this good from Annex I until those serious and unforeseen circumstances have passedThe Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to temporary increase in the allocation of allowances free of charge to operators of installations within the Union producing the good concerned or using that good in their production process, by way of derogation from Article 10a of Directive 2003/87/EC, to the extent necessary to address the severe harm identified and without resulting in overcompensation.
For the purposes of the first paragraph, serious and unforeseen circumstances may in particular be established on the basis of one or more of the following indicators:
(a) a persistent and abnormal spread between Union prices and third-country or world prices for the same or comparable good;
(b) a material contraction of supply to the Union, including a significant reduction in imports, intra-Union supply, or availability of the good concerned;
(c) an exceptional and lasting price surge in the Union market for the good concerned compared with historical trends;
(d) a disruption of trade flows or supply chains materially affecting the availability or affordability of the good concerned in the Union."

Or. en

(32023R0956)

Amendment 358

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

Proposal for a regulation

Article premier – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – paragraph 1 a (new)

Text proposed by the CommissionAmendment
(17a) In Article 27a, the following paragraph is inserted:
‘This Regulation shall be suspended in respect of the goods listed in the table entitled “Fertilisers” in point 2 of Annex I. From 1 January 2028, the Commission shall be empowered to adopt delegated acts in accordance with Article 28, on the basis of information on the impact of the CBAM on the Union internal market, for the purpose of lifting the suspension of this Regulation referred to in paragraph 1 of this Article or extending it beyond that date.’

Or. fr

Amendment 359

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Michele Picaro, Aurelijus Veryga, Adrian-George Axinia, Paolo Inselvini, Nora Junco García

Proposal for a regulation

Article 1 – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – footnote

Text proposed by the CommissionAmendment
(17 a) The amendment takes the form of a footnote added alongside the relevant CN codes of the goods concerned. This footnote clarifies that the CBAM does not apply to those goods and indicates the specific year or years during which the exemption is granted. Such goods may not benefit from the exemption for more than two years under the same serious and unforeseen circumstances. Once the exemption period expires, the Commission shall remove the footnote and promptly publish the corresponding information on its withdrawal in the Official Journal of the European Union;

Or. en

Justification

This amendment ensures a balance between operational flexibility and legal certainty in the implementation of the CBAM. The use of a footnote linked to the relevant CN codes enhances transparency for economic operators and customs authorities by clearly indicating the scope and duration of any exemption, thereby reducing interpretative uncertainty and preventing uneven application across Member States.

Amendment 360

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – paragraph 1 a (new)

Text proposed by the CommissionAmendment
(17 a) In Article 27a, the following paragraph is inserted:
'1a. The temporary exemption referred to in paragraph 1 shall apply for a full calendar year. Where the delegated acts enter into force before 31 October, the exemption shall run from 1 January to 31 December and may be extended only once, for the following calendar year, by means of delegated acts. Where the delegated acts enter into force after 31 October, the exemption may apply from 1 January either until the end of the current calendar year or until the end of the subsequent calendar year;'

Or. en

Justification

This amendment lies in the need to ensure flexibility and responsiveness in the application of the CBAM in the face of external shocks. Geopolitical crises, sudden disruptions in global trade, or unexpected shortages of key inputs can significantly affect the availability and pricing of certain goods, with immediate repercussions on the Union’s internal market and industrial competitiveness.

Amendment 361

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Michele Picaro, Aurelijus Veryga, Adrian-George Axinia, Paolo Inselvini, Nora Junco García

Proposal for a regulation

Article 1 – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – paragraph 1 b (new)

Text proposed by the CommissionAmendment
(17 a) In Article 27a, the following paragraph is inserted:
'1b. Goods imported under the temporary exemption shall be exempt from the obligations laid down in this Regulation. CBAM certificates purchased in accordance with Article 22(2) for goods covered by the temporary exemption may be repurchased under Article 23(1). However, the limit set out in Article 23(2) shall not apply to such CBAM certificates. The Commission may adopt implementing acts further specifying the application of the temporary exemption. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2). ';

Or. en

Justification

This amendment allows operators to repurchase CBAM certificates already acquired, avoiding financial losses linked to obligations that are later lifted, while exempting these transactions from the usual quantitative limits to ensure full reimbursement. Overall, the measure aims to prevent economic distortions and financial burdens for operators affected by unforeseen crises, while maintaining administrative coherence at EU level.

Amendment 362

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Michele Picaro, Aurelijus Veryga, Adrian-George Axinia, Paolo Inselvini, Nora Junco García

Proposal for a regulation

Article 1 – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – paragraph 1 c (new)

Text proposed by the CommissionAmendment
(17 a) In Article 27a, the following paragraph is inserted:
'1c. Before the expiry of a delegated act adopted under this Article, and where the conditions set out in paragraph 1 continue to apply, the Commission shall submit a legislative proposal to amend this Regulation and to remove from Annex I the goods covered by the suspension referred to in this Article. ';

Or. en

Justification

The purpose of this amendment is to ensure that a temporary suspension does not become a de facto permanent exemption through repeated use of delegated acts. If the exceptional conditions persist, the Commission is required to move from a temporary mechanism to the ordinary legislative procedure, submitting a proposal to amend the Regulation and permanently remove the relevant goods from Annex I. This ensures proper democratic oversight by the co-legislators and prevents long-term structural changes to the CBAM scope being made through delegated powers alone.

Amendment 363

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

Proposal for a regulation

Article 1 – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – paragraph 1 a (new)

Text proposed by the CommissionAmendment
(17 a) In Article 27a, the following paragraph is inserted:
'1a. As part of this exercise, the Commission shall establish a mechanism to monitor the impact of the inclusion of a good in Annex I, combined with the phaseout of free ETS allowances for the Union producers of that good, on the average EU price of that good, adjusting for inflation and any other relevant factors'

Or. en

Amendment 364

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Michele Picaro, Aurelijus Veryga, Adrian-George Axinia, Paolo Inselvini, Nora Junco García

Proposal for a regulation

Article 1 – paragraph 1 – point 17 a (new)

Regulation (EU) 2023/956

Article 27 a (new) – paragraph 1 d (new)

Text proposed by the CommissionAmendment
(17 a) In Article 27a, the following paragraph is inserted:
'1d. Where appropriate, the Commission shall consult the affected sectors and relevant stakeholders through an accelerated procedure prior to adopting a delegated act under paragraph 1, except in cases where duly justified urgency makes such consultation impossible. ';

Or. en

Justification

The suspension of CBAM for affected sectors should be done in consultation with industry, when possible.

Amendment 365

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

Proposal for a regulation

Article premier – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 2

Text proposed by the CommissionAmendment
2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27b shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.

Or. fr

Amendment 366

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 2

Text proposed by the CommissionAmendment
2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.

Or. en

Amendment 367

Sigrid Friis, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 2

Text proposed by the CommissionAmendment
2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.

Or. en

Justification

For consistency when deleting article 27a.

Amendment 368

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraphs 2

Text proposed by the CommissionAmendment
2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6) and Article 27(6) shall be conferred on the Commission for a period of five years from [date of entry into force of this amending Regulation]. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for further periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.

Or. en

Amendment 369

Sigrid Friis, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 3

Text proposed by the CommissionAmendment
3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.;3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) may be revoked at any time by the European Parliament or by the Council.;

Or. en

Justification

For consistency when deleting article 27a.

Amendment 370

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 3

Text proposed by the CommissionAmendment
3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.;3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) may be revoked at any time by the European Parliament or by the Council.;

Or. en

Amendment 371

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

Proposal for a regulation

Article premier – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 3

Text proposed by the CommissionAmendment
3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.;3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) may be revoked at any time by the European Parliament or by the Council.;

Or. fr

Amendment 372

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

Proposal for a regulation

Article premier – paragraph 1 – point 18 – point b

Regulation (EU) 2023/956

Article 28 – paragraph 7

Text proposed by the CommissionAmendment
7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27b shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.

Or. fr

Amendment 373

Sigrid Friis, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b

Regulation (EU) 2023/956

Article 28 – paragraph 7

Text proposed by the CommissionAmendment
7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;

Or. en

Justification

For consistency when deleting article 27a.

Amendment 374

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b

Regulation (EU) 2023/956

Article 28 – paragraph 7

Text proposed by the CommissionAmendment
7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), and Article 27(6) and shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;

Or. en

Amendment 375

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b

Regulation (EU) 2023/956

Article 28 – paragraph 7

Text proposed by the CommissionAmendment
7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article 6(7), Article 18(3), Article 20(5a) and (6) and Article 27(6) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of two months of notification of that act to the European Parliament and to the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council.;

Or. en

Amendment 376

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b a (new)

Regulation (EU) 2023/956

Article 28 – paragraph 7a (new)

Text proposed by the CommissionAmendment
(b a) In Article 28, the following paragraph is inserted:
'7a. The Commission shall make available free digital tools to support the calculation and reporting of embedded emissions, specifically tailored to SMEs. These tools shall include databases for downstream products based on global Best Available Techniques (BAT);'

Or. en

Justification

Extending CBAM to downstream products increases complexity due to fragmented supply chains. This amendment ensures proportionality by requiring free tools for SMEs. Since data from non-EU suppliers is often unavailable, BAT-based databases ensure legal certainty. Free tools also prevent distortions, keeping CBAM a climate policy instrument rather than a burden on SMEs.

Amendment 377

Stefano Cavedagna, Nicola Procaccini, Pietro Fiocchi, Antonella Sberna, Sergio Berlato, Emmanouil Fragkos, Michele Picaro, Jacek Ozdoba, Beatrice Timgren, Aurelijus Veryga, Alexandr Vondra, Anna Zalewska, Galato Alexandraki, Adrian-George Axinia, Paolo Inselvini, Nora Junco García, Sander Smit, Claudiu-Richard Târziu, Laurence Trochu, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b b (new)

Regulation (EU) 2023/956

Article 28 – paragraph 7b (new)

Text proposed by the CommissionAmendment
(b b) In Article 28, the following paragraph is inserted:
'7b. The Commission shall adopt delegated acts under Article 28 to set up a compensation mechanism for carbon costs on goods produced in the Union and exported to third countries without equivalent carbon pricing systems. This mechanism aims to ensure fair competition for European products in global markets and prevent the risk of carbon leakage from exports;'

Or. en

Justification

The amendment addresses a regulatory gap that disadvantages EU industry in export markets. While CBAM protects the internal market, it may create higher costs for European exporters, making them less competitive globally. Without compensation for carbon costs, SMEs risk relocating production outside the EU, undermining both industrial and environmental goals. The mechanism reinvests CBAM revenues to prevent carbon leakage shifting to exports.

Amendment 378

Sigrid Friis, Stine Bosse

Proposal for a regulation

Article 1 – paragraph 1 – point 19

Regulation (EU) 2023/956

Article 28a

Text proposed by the CommissionAmendment
(19) the following Article 28a is inserted:deleted
‘Article 28
Urgency procedure
1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure.
2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.;’

Or. en

Amendment 379

Massimiliano Salini, Letizia Moratti, Flavio Tosi, Fulvio Martusciello

Proposal for a regulation

Article 1 – paragraph 1 – point 19

Regulation (EU) 2023/956

Article 28 a

Text proposed by the CommissionAmendment
(19) the following Article 28a is inserted:deleted
‘Article 28
Urgency procedure
1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure.
2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.;’

Or. en

Amendment 380

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 19 a (new)

Regulation (EU) 2023/956

Article 28a

Text proposed by the CommissionAmendment
Article 28adeleted
Urgency procedure
1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph
2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure. 2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.

Or. en

(32023R0956)

Amendment 381

Alexander Bernhuber

Proposal for a regulation

Article 1 – paragraph 1 – point 19 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 1

Text proposed by the CommissionAmendment
(19 a) in Article 30, first paragraph, the following sentence is added:
'Member States, sectoral associations or individual undertakings shall have the right to suggest, on the basis of Union-wide customs and emissions data, the inclusion of additional goods not yet on the list of products covered.'

Or. en

Justification

The current downstream list has been assessed on the basis of historical data and, by the Commission’s own admission in its FAQ, on a thin evidence base. Member States, sectoral associations and individual undertakings should therefore have a formal right to suggest, on the basis of EU-wide customs and emissions data, the inclusion of additional goods in future review periods.

Amendment 382

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 19 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 2 – point ga (new)

Text proposed by the CommissionAmendment
(19 a) In Article 30, paragraph 2, the following point is inserted:
'(ga) the consumption of pre- and post-consumer steel scrap embedded in iron and steel products listed in Annex I to this Regulation, on the basis of the information collected pursuant to Annex IV, section 2 to Regulation (EU) 2025/2547.'

Or. en

Amendment 383

Peter Liese

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point a – point v

Text proposed by the CommissionAmendment
(v) the effect on industries using goods listed in Annex I;(v) the effect on industries using goods listed in Annex I, in particular, the regulatory burden of small and medium-sized companies;

Or. en

Justification

Despite the simplification of CBAM under Omnibus I, SMEs still face difficulties trying to implement CBAM. It is detrimental that the Commission closely monitors the situation and provides support and relief at the latest with the next revision.

Amendment 384

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point a – point v a (new)

Text proposed by the CommissionAmendment
(v a) indirect costs incurred by energy-intensive sectors in the Union, in particular electricity costs resulting from the impact of the EU ETS on energy prices, as well as the effectiveness of existing mechanisms to protect against carbon leakage.

Or. en

Amendment 385

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point a – point vii

Text proposed by the CommissionAmendment
(vii) LDCs.(vii) low- and middle-income developing countries and LDCs, particularly as regards their progress towards decarbonisation and any negative impacts on their exports

Or. en

Amendment 386

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

Proposal for a regulation

Article premier – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point a – point vii bis)

Text proposed by the CommissionAmendment
(viia) the coherence between the revenues generated by the CBAM and the support measures which the Commission may adopt in order to limit the impact of this Regulation on goods at risk of carbon leakage.

Or. fr

Amendment 387

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b – point –ia (new)

Text proposed by the CommissionAmendment
(ia) the quantitative risk of carbon leakage for sectors covered by the EU ETS;

Or. en

Amendment 388

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b – point ii

Text proposed by the CommissionAmendment
(ii) the scope of this Regulation, including of the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage;(ii) the scope of this Regulation, including of the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage, including additional downstream products such as chemicals and petrochemicals;

Or. en

Amendment 389

Adam Jarubas

on behalf of the PPE Group

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b – point iiba (new)

Text proposed by the CommissionAmendment
(20 a) in Article 30(6), point (b), the following point is inserted:
'(iib a) technical and political options for the gradual inclusion of indirect emissions into the CBAM in further sectors, including the impact of such an extension on the competitiveness of energy-intensive sectors in the Union, the availability of reliable and verifiable data, and the need to maintain measures compensating for indirect costs under the EU ETS;'

Or. en

Amendment 390

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

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b – point iii a (new)

Text proposed by the CommissionAmendment
‘ (iii a) the application of the inward processing procedure, as a possible practice undermining the environmental integrity of the instrument;’;

Or. en

Amendment 391

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b – point va (new)

Text proposed by the CommissionAmendment
(v a) In Article 30, paragraph 6, subparagraph 2, point b, the following point va (new) is inserted:
'(va) the consumption of pre- and post-consumer steel scrap embedded in iron and steel products listed in Annex I to this Regulation, on the basis of the information collected pursuant to Annex IV, section 2 of Regulation (EU) 2025/2547.'

Or. en

Amendment 392

Susana Solís Pérez

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point d

Text proposed by the CommissionAmendment
(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I.;(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I disaggregated at 8-digit CN level, and, in the case of iron and steel goods listed in Annex I, the emission intensity for each production route defined in the section 5.3 of the Annex to Regulation (EU) 2025/2620 for each country of origin. ;

Or. en

Amendment 393

Alexandr Vondra, Ondřej Krutílek

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point d

Text proposed by the CommissionAmendment
(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I.;(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I, disaggregated at 8-digit CN level, and, in the case of iron and steel goods listed in Annex I, the emission intensity for each production route defined in the section 5.3 of the Annex to Regulation (EU) 2025/2620 for each country of origin.

Or. en

Amendment 394

Anna Zalewska, Jacek Ozdoba, Jadwiga Wiśniewska

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point d

Text proposed by the CommissionAmendment
(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I.;(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I, disaggregated at 8-digit CN level, and, in the case of iron and steel goods listed in Annex I, the emission intensity for each production route defined in the section 5.3 of the Annex to Regulation (EU) 2025/2620 for each country of origin.

Or. en

Justification

In a sector at very high risk of resource shuffling practices like steel, effective and legally sound measures need to be in place. In countries without an equivalent carbon pricing to the EU ETS and with prevailing carbon intensive production, the CBAM would be circumvented by purely reshuffling the remaining volumes of low carbon products. Hence, in this case, actual data should not be accepted.

Amendment 395

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

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point d

Text proposed by the CommissionAmendment
(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I.;(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I disaggregated at 8-digit CN level, and, where the emission intensity for each production route is defined in the section 5.3 of the Annex to Regulation (EU) 2025/2620, for each country of origin.;

Or. en

Amendment 396

Dimitris Tsiodras

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point d a (new)

Text proposed by the CommissionAmendment
(da) in the interim period before the Commission report in 2028, the CBAM factor shall be equal to 100 % in relation to exports to third countries under the current and the EU ETS Regulation.’

Or. en

Justification

CBAM addresses carbon leakage for imports but leaves already exports exposed to the full EU carbon cost, creating an asymmetric framework. As free allocation phases out, EU producers risk losing competitiveness in third markets, leading to carbon leakage without reducing global emissions.

Proposed instruments such as the Temporary Decarbonisation Fund are not a viable solution for exports, as their scale is insufficient relative to the actual carbon cost borne by exported products and they are not structurally linked to export performance, thus failing to ensure a level playing field.

Maintaining free allowances for exports, is therefore a proportionate and necessary measure to preserve a level playing field and safeguard decarbonisation investment. This should be designed as a transitional bridging solution until the Commission’s forthcoming review—due before 1 January 2028—assesses CBAM’s impact on carbon leakage, including in relation to exports, and defines a permanent framework.

Amendment 397

Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
2a. The assessment of the inward processing procedure shall be based on evidence and factual data. The use of inward processing should not be considered an abusive practice when goods are imported, processed in the Union and re-exported in accordance with Union customs legislation. Where actual risks are identified, the Commission shall propose specific safeguards that do not affect legitimate use of this procedure by European industrial producers.

Or. ro

Justification

Inward processing is a legitimate and important tool and risks of abuse must be dealt with on a case-by-case basis, without affecting European operators who use it correctly.

Amendment 398

Daniel Buda

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 b (new)

Text proposed by the CommissionAmendment
2b. A review of the application of the single mass-based threshold should allow for this not only to be increased but also lowered, and for the introduction of sectoral thresholds, when there is evidence of artificial fragmentation of imports, rerouting of trade flows or circumvention, in particular for products with high aluminium content.

Or. ro

Justification

Creates the legal basis for intervention if the existing threshold permits the fragmentation of imports or avoidance of CBAM obligations.

Amendment 399

Thomas Pellerin-Carlin, Nora Mebarek, Raphaël Glucksmann, Aurore Lalucq, Christophe Clergeau, Jean-Marc Germain, Eric Sargiacomo, Chloé Ridel, Pierre Jouvet, Murielle Laurent, Claire Fita, François Kalfon, Emma Rafowicz

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6a (new)

Text proposed by the CommissionAmendment
(20 a) In Article 30, the following paragraph is inserted:
‘6a. The Commission shall monitor the impact of this Regulation on outermost regions, and in particular the effect of any adaptations granted pursuant to Article 2 on the integrity and effectiveness of the CBAM.’

Or. en

Amendment 400

Pascal Canfin, Jeannette Baljeu

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
(20 a) in Article 30, the following paragraph is inserted:
'6a. By 1 July 2027, the Commission shall assess the economic impact of the application of this Regulation for certain goods listed in Annex I which are released for free circulation in an outermost region of the European Union within the meaning of Article 349 of the Treaty on the Functioning of the European Union.
Where this assessment concludes that there is a disproportionate economic impact for an outermost region, the Commission shall, where appropriate, present a legislative proposal to adapt CBAM implementation rules in a manner that preserve the integrity of the CBAM. Products covered by this adjustment shall exclusively be intended for local use and cannot subsequently be introduced on the European internal market.'

Or. en

Amendment 401

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk, Viktória Ferenc

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 b (new)

Text proposed by the CommissionAmendment
(20 a) in Article 30, the following paragraph is inserted:
'6b. Before 31 July 2026, the Commission shall propose a legislative proposal to amend Directive 2003/87/EC with a view to deleting the provisions related to the phase out of free allocation of allowances for the goods listed in Annex I of this Regulation and to including a permanent and effective solution for exports.'

Or. en

Amendment 402

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Roman Haider, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk, Viktória Ferenc

Proposal for a regulation

Article 1 – paragraph 1 – point 20 b (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 b (new)

Text proposed by the CommissionAmendment
(20 b) in Article 30, the following paragraph is added:
'6b. Before 31 July 2026, the Commission shall submit a legislative proposal to amend Directive 2003/87/EC, with a view to introducing a permanent and effective solution addressing the carbon leakage risk of goods produced in the Union for export to third countries.'

Or. en

Amendment 403

Aurelijus Veryga, Rihards Kols

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 7

Present textAmendment
(20 a) in Article 30, paragraph 7 is replaced by the following:
7. Where an unforeseeable, exceptional and unprovoked event has occurred that is outside the control of one or more third countries subject to the CBAM, and that event has destructive consequences on the economic and industrial infrastructure of such country or countries concerned, the Commission shall assess the situation and submit to the European Parliament and to the Council a report, accompanied, where appropriate, by a legislative proposal, to amend this Regulation by setting out the necessary provisional measures to address those exceptional circumstances."Where an unforeseeable, exceptional and unprovoked event has occurred that is outside the control of one or more third countries subject to the CBAM and which have candidate status for European Union membership or have concluded an association agreement with the European Union and that event has destructive consequences on the economic and industrial infrastructure of such country or countries concerned resulting from prolonged military conflict, the Commission shall assess the situation and submit to the European Parliament and to the Council a report, accompanied, where appropriate, by a legislative proposal, to amend this Regulation by setting out the necessary provisional measures to address those exceptional circumstances. Any such provisional measures shall apply only to goods originating in, or produced in, the country concerned and shall not apply to goods transiting through, rerouted via, or otherwise channelled through that country for the purpose of avoiding the application of this Regulation."

Or. en

(32023R0956)

Amendment 404

Peter Liese

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 7

Present textAmendment
(20 a) in Article 30, paragraph 7 is replaced by the following:
7. Where an unforeseeable, exceptional and unprovoked event has occurred that is outside the control of one or more third countries subject to the CBAM, and that event has destructive consequences on the economic and industrial infrastructure of such country or countries concerned, the Commission shall assess the situation and submit to the European Parliament and to the Council a report, accompanied, where appropriate, by a legislative proposal, to amend this Regulation by setting out the necessary provisional measures to address those exceptional circumstances."'7. Where an unforeseeable, exceptional and unprovoked event has occurred that is outside the control of one or more third countries subject to the CBAM, in particular, countries which have candidate status for European Union membership or have concluded an association agreement with the European Union, and that event has destructive consequences on the economic and industrial infrastructure of such country or countries, in particular, resulting from prolonged military conflict, the Commission shall assess the situation and submit to the European Parliament and to the Council a report, accompanied, where appropriate, by a legislative proposal, to amend this Regulation by setting out the necessary provisional measures to address those exceptional circumstances.'"

Or. en

(32023R0956)

Amendment 405

Thomas Pellerin-Carlin

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 7 a (new)

Text proposed by the CommissionAmendment
(20 a) in Article 30, the following paragraph is added:
‘7a. Where such an event concerns an act of armed conflict or armed aggression directed against a candidate or accession country, with significant structural economic impact beyond a one-year period, the Commission shall, by means of a delegated act, temporarily exempt that country from all or part of this Regulation, for a period of maximum one year after the end of the armed conflict or aggression. As part of such a delegated act, the Commission may also choose to redirect CBAM revenues originating from that country towards measures to mitigate the impact of the armed conflict or aggression on industry’s efforts to address greenhouse gas emissions.’

Or. en

Amendment 406

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 a (new)

Text proposed by the CommissionAmendment
(20 a) the following Article is inserted:
'Article 30a
Impact report on developing countries
1. The Commission shall, by 1 January 2028 and every two years thereafter, prepare and submit to the European Parliament and the Council a comprehensive impact report on the economic, environmental and social effects of this Regulation on developing countries, with particular attention to low- and middle-income countries (LMICs) and Least Developed Countries (LDCs). This impact report shall be made public and it may be deemed to fulfil the Commission’s existing obligation to assess CBAM impacts on LDCs and LMICs under Article 30(6).
2. The impact report shall analyse, using quantitative and qualitative data, at least the following:
(a) trade flows of CBAM-covered goods (imports and re-exports) by country and sector;
(b) the effects of this Regulation on participation of exporter countries in global value chains;
(c) the administrative and financial capacity of affected exporters to comply with the monitoring, reporting and verification requirements under this Regulation;
(d) risks of carbon leakage or production shifts in vulnerable sectors;
(e) employment impacts in affected industries;
(f) fiscal effects of CBAM on revenues and on import-dependent economies;
(g) any unintended environmental impacts;
(h) policy developments around carbon pricing and incentives for industrial decarbonisation;
(i) any other relevant trade, climate or development indicators identified during stakeholder consultation.
3. In preparing the impact report, the Commission shall undertake broad consultations with relevant stakeholders in affected countries. The Commission shall invite input from developing countries, Least Developed Countries and LMICs through diplomatic channels and existing platforms. A summary of the consultations and main feedback received shall be annexed to the Impact Report.
4. Where the assessment identifies significant adverse impacts on Least Developed Countries or other developing countries, the Commission shall accompany the review report in Article 30(6) of this Regulation with legislative proposals aimed at mitigating such impacts, which may include, as appropriate: limited transitional relief such as temporary waivers or phased implementation, de minimis thresholds for country-specific exports, extended adjustment periods such as longer phase-in for compliance, or additional capacity-building and financial support for those countries.'

Or. en

Amendment 407

Massimiliano Salini, Letizia Moratti, Susana Solís Pérez, Flavio Tosi, Fulvio Martusciello, François-Xavier Bellamy

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 31 – paragraph 2 a (new)

Text proposed by the CommissionAmendment
(20 a) in Article 31, the following paragraph is added:
‘2a. The Commission shall define measurable Key Performance Indicators (KPIs) on Imports and EU Industrial Production of CBAM-covered materials and products to assess whether CBAM has the desired effect of holding significant production volumes (compared to “Non-CBAM scenario”) of CBAM-covered goods and products in Europe, in order to gain a competitive advantage in the expected global carbon-priced markets in the long term and measure these KPIs annually. In case the desired effect cannot be measured or is accompanied by significant adverse effects, the phase-out of free ETS allocations shall be stopped.’;

Or. en

Amendment 408

Karin Karlsbro

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 32

Present textAmendment
(20 a) Article 32 is replaced by the following:
During the transitional period from 1 October 2023 until 31 December 2025, the obligations of the importer under this Regulation shall be limited to the reporting obligations set out in Articles 33, 34 and 35 of this Regulation. Where the importer is established in a Member State and appoints an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, and where the indirect customs representative so agrees, the reporting obligations shall apply to such indirect customs representative. Where the importer is not established in a Member State, the reporting obligations shall apply to the indirect customs representative."During the transitional period from 1 October 2023 until 31 December 2025, the obligations of the importer under this Regulation shall be limited to the reporting obligations set out in Articles 33, 34 and 35 of this Regulation. Where the importer is established in a Member State and appoints an indirect customs representative in accordance with Article 18 of Regulation (EU) No 952/2013, and where the indirect customs representative so agrees, the reporting obligations shall apply to such indirect customs representative. Where the importer is not established in a Member State, the reporting obligations shall apply to the indirect customs representative.
For goods listed under Chapters 29 and 39 of the Combined Nomenclature, the obligation to surrender CBAM certificates shall be phased in progressively between 2028 and 2032."

Or. en

(2023/956)

Amendment 409

Sara Matthieu

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 33 – paragraph 2

Present textAmendment
(20 a) In Article 33, paragraph 2 is replaced by the following:
2. The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013 or by electronic means of data transmission, communicate to the Commission information on imported goods, including processed products resulting from the outward processing procedure. Such information shall include the EORI number of the customs declarant and of the importer, the eight-digit CN code, the quantity, the country of origin, the date of the customs declaration and the customs procedure."2. The customs authorities shall periodically and automatically, in particular by means of the surveillance mechanism established pursuant to Article 56(5) of Regulation (EU) No 952/2013 or by electronic means of data transmission, communicate to the Commission information on imported goods, including processed products resulting from the outward processing procedure. Such information shall include the EORI number of the customs declarant and of the importer, the eight-digit CN code, and, where required, the TARIC code, the quantity, the country of origin, the date of the customs declaration and the customs procedure."

Or. en

(32023R0956)

Amendment 410

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 20 b (new)

Regulation (EU) 2023/956

Article 35 a (new)

Text proposed by the CommissionAmendment
(20 b) The following Article is inserted:
'Article 35a
Support for international climate action In order to ensure the global fairness and international acceptability of the CBAM, particularly in relation to developing countries, the Commission shall ensure the provision of additional climate finance each year to developing countries through Union external financing instruments equivalent to at least 25% of the level of revenues generated by the sale of CBAM certificates in the preceding calendar year. Such support shall be additional to existing international climate finance commitments of the Union and shall not substitute for existing development or climate finance obligations.'

Or. en

Amendment 411

Lynn Boylan, Sebastian Everding

Proposal for a regulation

Article 1 – paragraph 1 – point 20 c (new)

Regulation (EU) 2023/956

Article 35 b (new)

Text proposed by the CommissionAmendment
(20 c) the following Article is inserted:
'Article 35b
Technology transfer and international decarbonisation partnerships
1. In order to address limited access to low-emission technologies, technical expertise and innovation faced by LMICs and LDCs, the Commission shall promote access to low-emission technologies and support industrial decarbonisation strategies in developing countries affected by this Regulation.
2. The Commission shall also facilitate partnerships and industrial cooperation initiatives between Union industries and producers in developing countries aimed at reducing the carbon intensity of industrial production in sectors covered by this Regulation.'

Or. en

Amendment 412

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk, Viktória Ferenc

Proposal for a regulation

Article 1 – paragraph 1 – point 20 d (new)

Regulation (EU) 2023/956

Article 36 – paragraph 2

Text proposed by the CommissionAmendment
(20 d) in Article 36, paragraph 2 is replaced by the following:
'2. It shall apply from 1 October 2023. However:
(a) Articles 5, 10, 14, 16 and 17 shall apply from 31 December 2026;
(b) Article 2(2) and Articles 2a, and Articles 4, 6 to 9, 10a, 15, and 19 and, Article 20(1), (3), (4) and (5), Articles 21, Article 22(1), Article 22(3) and Articles 23 to 27 and 31 shall apply from 1 January 2028.
(c) Article 22(2) shall apply from 1 January 2029;
(d) Article 20(1), (3), (4) and (5) shall apply from 1 February 2029.'

Or. en

Amendment 413

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

Proposal for a regulation

Article 1 – paragraph 1 – point 20 b (new)

Regulation (EU) 2023/956

Article 36 – paragraph 2 – point d

Text proposed by the CommissionAmendment
(20 b) in Article 36, paragraph 2, point (d), is replaced by the following:
‘(d) Article 20(1), (3), (4) and (5) shall apply from 1 February 2027. This Regulation shall enter into force on the third day following that of its publication in the Official Journal of the European Union. Points 1 and 6 of Annex II, shall apply from 1 January 2026. However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1 (24) and point 2 of Annex II shall apply from 1 January 2028.). Article 1(21) and (23) shall apply from 1 July 2027.’;

Or. en

Amendment 414

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 36 – paragraph 2a

Present textAmendment
(20 a) 'In Article 36 the following paragraph is added:
‘2. It shall apply from 1 October 2023. However: (a) Articles 5, 10, 14, 16 and 17 shall apply from 31 December 2024; (b) Article 2(2) and Articles 2a, 4, 6 to 9, 10a, 15, 19 and 21, Article 22(1) and 22(3) and Articles 23 to 27 and 31 shall apply from 1 January 2026; (c) Article 22(2) shall apply from 1 January 2027; (d) Article 20(1), (3), (4) and (5) shall apply from 1 February 2027.’'2a. Notwithstanding paragraph 2, the application of this Regulation as well as of Directive 2003/87/EC shall be suspended until geopolitical and economic conditions within and affecting the Union have demonstrably stabilized, including the return of energy prices across the Union to affordable and competitive levels.'"

Or. en

(32023R0956)

Amendment 415

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

Proposal for a regulation

Article 1 – paragraph 1 – point 21 a (new)

Regulation (EU) 2023/956

Annex II

Text proposed by the CommissionAmendment
(21 a) Annex II is amended in accordance with Annex Ia to this Regulation;

Or. en

Amendment 416

Michalis Hadjipantela

Proposal for a regulation

Article 1 – paragraph 1 – point 23 a (new)

Regulation (EU) 2023/956

Annex VII – point 1

Text proposed by the CommissionAmendment
(23 a) point 1 to Annex VII is amended as follows:
'1. The single mass-based threshold referred to in Article 2a shall be set at 5 tonnes of net mass for aluminium products.'

Or. en

Amendment 417

Anja Arndt, Marc Jongen, Ivan David

Proposal for a regulation

Article 1 – paragraph 1 – point 24 a (new)

Text proposed by the CommissionAmendment
24a. Authorised CBAM declarants with total annual imports of less than 150 tonnes of Annex I goods shall be exempt from the obligations laid down in this Regulation.

Or. de

Justification

A necessary SME exemption clause to protect small businesses from unmanageable complexity and costs associated with reporting. This provides significant relief for small and medium-sized enterprises.

Amendment 418

Anja Arndt, Marc Jongen, Ivan David

Proposal for a regulation

Article 1 – paragraph 1 – point 24 b (new)

Text proposed by the CommissionAmendment
24b. This Regulation shall expire on 31 December 2026, unless the Union legislator decides to extend its application on the basis of an evaluation report and an impact assessment from the Commission.

Or. de

Justification

A sunset clause ensures that the mechanism is eliminated if it continues to fail to meet its environmental and economic objectives.

Amendment 419

Katri Kulmuni

Proposal for a regulation

Article 2 – paragraph 3

Text proposed by the CommissionAmendment
However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1(21), (23), and (24), and point 2 of Annex II shall apply from 1 January 2028.However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1 (24) and point 2 of Annex II shall apply from 1 January 2028. Article 1(21) and (23) shall apply from 1 January 2027.

Or. en

Justification

Thedownstream scope extension should be implemented as of 2027 instead of 2028 inorder to ensure carbon leakage protection swiftly.

Amendment 420

Anna Zalewska, Jacek Ozdoba, Jadwiga Wiśniewska

Proposal for a regulation

Article 2 – paragraph 3

Text proposed by the CommissionAmendment
However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1(21), (23), and (24), and point 2 of Annex II shall apply from 1 January 2028.However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c) and (24), and point 2 of Annex II shall apply from 1 January 2028. Article 1(21) and (23) shall apply from 1 January 2027.

Or. en

Justification

The downstream scope extension should be implemented as of 2027 instead of 2028 in order to ensure carbon leakage protection swiftly.

Amendment 421

Michalis Hadjipantela

Proposal for a regulation

Article 2 – paragraph 3

Text proposed by the CommissionAmendment
However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1(21), (23), and (24), and point 2 of Annex II shall apply from 1 January 2028.However, Article 1(8), points (a), (b) and (c) shall apply from 1 January 2028.

Or. en

Amendment 422

Dimitris Tsiodras

Proposal for a regulation

Article 2 – paragraph 3

Text proposed by the CommissionAmendment
However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1(21), (23), and (24), and point 2 of Annex II shall apply from 1 January 2028.However, Article 1(8), points (a), (b) and (c), shall apply from 1 January 2028.

Or. en

Justification

As CBAM definitive phase already started, all the anti-circumvention measures should enter into force with no delay to ensure consistency and efficiency.

Amendment 423

Anja Arndt, Marc Jongen, Ivan David

Proposal for a regulation

Article 2 a (new)

Text proposed by the CommissionAmendment
Article 2a
By 31 December 2026, the Commission shall assess the impact of Regulation (EU) 2023/956 on competitiveness, investment and risks of carbon leakage and, if necessary, submit a legislative proposal for its repeal.

Or. de

Justification

This sets a definitive legal deadline for repairing the economic damage caused by the mechanism.

Amendment 424

Silvia Sardone, Jorge Buxadé Villalba, Anne-Sophie Frigout, Mathilde Androuët, Roman Haider, Susanna Ceccardi, Marie-Luce Brasier-Clain, Antonín Staněk

Proposal for a regulation

Article 2 a (new)

Text proposed by the CommissionAmendment
Article2a
Repeal of the emissions trading system and of the CBAM
Directive 2003/87/EC shall be repealed.
Consequently, Regulation (EU) 2023/956 shall be repealed.

Or. en

Amendment 425

Anja Arndt, Marc Jongen, Ivan David

Proposal for a regulation

Article 2 b (new)

Text proposed by the CommissionAmendment
Article 2b
Regulation (EU) 2023/956 and Regulation (EU) 2025/2083 shall be repealed upon entry into force of this Regulation. The existing regulations, in their current form, have proven unsuitable in terms of reconciling the intended climate policy objectives with safeguarding the competitiveness of Europe’s industrial sector. They incur a considerable administrative burden, create legal uncertainty and not only entail the risk of a shift in production and emissions, but may also result in higher global emissions and undermine the competitiveness of the Union’s industrial sector.

Or. de

Justification

An immediate suspension is the only credible way to halt the erosion of the Union’s industrial base during the transition.