What changed between the plenary report and the adopted text

Change 12

Changed:Article 1 – paragraph 1 – point 8 d (new), Article 12: (8d) Article 12 is replaced by the following: / "Commission‘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. That support may be provided through Technical Support Instrument and flagship projects. / " ;projects.’;

Removed:(32023R0956)

7 unchanged paragraphs

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 11, Article 19 – paragraph 2 a (new): 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. Where relevant, the evidence on the installation of “melt and pour” shall be provided by means of a mill certificate.

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 14, Article 23 – paragraph 1 – second subparagraph: The excess CBAM certificates shall be repurchased through the common central platform referred to in Article 20. Repayment for repurchased certificates shall be disbursed to the authorised CBAM declarant by 31 December of the same year at the latest;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 15 – point d, Article 25 – paragraph 7: 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).

Regulation (EU) 2023/956

Change 13

Changed:Article 1 – paragraph 1 – point 15 a (new), Article 25b (new): (15a) the following Article is inserted: / 'Article‘Article 25b / Monitoring and enforcement of the single mass-based threshold for importers for 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 w…

Regulation (EU) 2023/956

Change 14

Changed:Article 1 – paragraph 1 – point 15 b (new), Article 27 – paragraph 2 – point a: (15b) In Article 27(2), point a is replaced by the following: / "slightly‘(a) slightly modifying, including by slightly processing, the goods concerned to make those goods fall under CN codes which are not listed in Annex I, except where the modification alters their essential characteristics; / "characteristics;’

Removed:(32023R0956)

7 unchanged paragraphs

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 16 – introductory part, Article 27 – paragraph 2 – point c – introduction: (16) in Article 27(2), the following points are added:

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 16, Article 27 – paragraph 2 – point c: ‘(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.’;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 16 a (new), Article 27 – paragraph 6a (new): (16a) 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.’;

Regulation (EU) 2023/956

Change 15

Changed:Article 1 – paragraph 1 – point 17, Article 27 a (new): deleted / (deleted) / (deleted) / (deleted) / (deleted) / (deleted)

7 unchanged paragraphs

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 18 – point a, Article 28 – paragraph 2: 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.

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 18 – point a, Article 28 – paragraph 3: 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.;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 18 – point b, Article 28 – paragraph 7: 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.;

Regulation (EU) 2023/956

Change 16

Changed:Article 1 – paragraph 1 – point 19, Article 28a (new): deleted / (deleted) / (deleted) / (deleted) / (deleted) / (deleted) / (deleted)

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point a – point vii: (vii) developing countries with special interest to LDCs, particularly as regards impacts on trade flows, participation in global value chains, employment, fiscal revenues, and compliance challenges, as well as any unintended environmental impacts; and

Regulation (EU) 2023/956

Change 17

Changed:Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point b – point ii: (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,leakage; such as chemicals and petrochemicals, and newly split Combined Nomenclature (CN) codes that originateorginate from CN codes listed in Annexes I and VIII to this Regulation;

9 unchanged paragraphs

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point b – point ii a (new): (iia) the progress and outcomes of its engagement with third countries on the interoperability of carbon pricing systems and the alignment of monitoring, reporting and verification (MRV) systems.

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point b – point ii b (new): (iib) the impact of attributing emissions to pre-consumer steel scrap as a precursor on the effectiveness of the CBAM in addressing the risk of carbon leakage, as well as the impact on the availability of scrap and recycling practices in the EU and globally;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point b – point ii c (new): (iic) the impact of the mass-based threshold for effectively addressing carbon leakage and ensuring a level playing field for CBAM covered sectors, in particular aluminium, and the appropriateness of differentiated mass-based thresholds per sector;

Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point b – point ii d (new): (ii d) technical and policy options for the gradual inclusion of indirect emissions into the CBAM in further sectors, including the impact of such an extension on the competitiveness and decarbonisation of energy-intensive sectors in the Union, the availability of reliable and verifiable data, the current dispersion of national indirect cost compensation measures and its implications for the uniform application of Union carbon pricing;

Regulation (EU) 2023/956

Change 18

Removed:Article 1 – paragraph 1 – point 20 a (new), Article 30 – paragraph 7: (20a) 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, including 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, including, 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. / " ;

Added:Article 1 – paragraph 1 – point 20, Article 30 – paragraph 6 – subparagraph 2 – point b – point iii a (new): (iiia) the application of the inward processing procedure, as a possible practice undermining the environmental integrity of the instrument;

Removed:(32023R0956)

Added:Amendments 89, 105 and 108

Added:Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Change 19

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

Added:Amendment: (va) the possibility of redirecting revenue from the CBAM to the sectors affected by its implementation in order to mitigate its impact.

Added:Regulation (EU) 2023/956

Added:Article 1 – paragraph 1 – point 20 a (new), Article 30 – paragraph 7: (20a) 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, including 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, including, 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.’ ;.

Added:Regulation (EU) 2023/956

Article 1 – paragraph 1 – point 20 b (new), Article 30 – paragraph 8a (new): (20b) in Article 30, the following paragraph is added: / ‘8a. Where unforeseeable, exceptional and unprovoked circumstances occur that cause severe harm to the Union internal market due to serious and unforeseen disturbances related to the prices of goods covered by this Regulation, including where the inclusion of a good in Annex I materially contributes to such disturbances, the Commission shall, as appropriate, after taking into account all relevant evidence and following an objective assessment, take the necessary action, including through legislative proposals as appropriate, to redirect the CBAM revenues generated from those goods to the sectors affected by the severe disturbances in the internal market. Such redirection shall apply for a limited period until the exceptional circumstances have ceased.’;

Change 20

Added:Amendments 110 and 135

Added:Annex I – paragraph 1 – point 1 – table

Regulation (EU) 2023/956

Change 21

Added:Annex I – point 2 – table Iron and Steel

Regulation (EU) 2023/956