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

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

Parliament's amended version of the proposal to amend Regulation (EU) 2023/956 simplifies and strengthens the carbon border adjustment mechanism (CBAM).¶ It exempts electricity generated entirely in the exclusive economic zone of an EEA Member State and imported directly into the Union from CBAM.¶¶ It clarifies that embedded emissions of input materials (precursors) are considered only if listed in Annex I and originating in third countries not exempted under Annex III.¶

Key points

CBAM shall not apply to electricity generated entirely in the exclusive economic zone of an EEA Member State and imported directly into the customs territory of the Union.¶¶
For calculating embedded emissions, only input materials (precursors) listed in Annex I and originating in third countries or territories that are not exempted under Annex III are considered.¶

Who is affected

Importers of electricity generated in an EEA exclusive economic zone are exempt from CBAM for such imports.¶¶
Producers and importers of goods subject to CBAM must follow the clarified rules on which input materials count for embedded emissions.¶

Written by a language model from the full text only; every figure comes from the text and ¶ links to the paragraph it rests on. Check the text itself before relying on it.