Carbon Border Adjustment Mechanism: simplification and strengthening

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

Parliament's amended version of the proposed regulation simplifies and strengthens the carbon border adjustment mechanism (CBAM). It adjusts the scope, thresholds, and procedures for importers, and clarifies the role of the Commission.¶

Key points

The regulation amends Regulation (EU) 2023/956 to simplify and strengthen the carbon border adjustment mechanism.¶
It sets out rules for the application of CBAM to imported goods, including thresholds and exemptions.¶
It specifies obligations for importers and authorised declarants, including reporting and verification requirements.¶
It provides for the sale of CBAM certificates and the role of member states in enforcement.¶
It requires the Commission to review the functioning of CBAM and report to Parliament and the Council.¶

Who is affected

Importers of goods covered by CBAM, who must comply with new reporting and certificate requirements.¶
Authorised declarants, who are responsible for submitting CBAM declarations.¶
Member states, which are responsible for enforcing CBAM rules and collecting penalties.¶

Legal basis: Article 192(1) of the Treaty on the Functioning of the European Union¶

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