Changes between two versions
What changed between the plenary report and the adopted text
From · plenary report· 9 Jul 2026
on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
To · adopted text· 15 Sept 2026
Carbon Border Adjustment Mechanism: extension of its scope to downstream goods and anti-circumvention measures
AI:What changed, in short
The derogation for outermost regions becomes a four-year notification-based regime open to all outermost regions, with a new rule bringing goods later moved to the rest of the customs territory back under CBAM obligations.145 A single default value is set for all unwrought aluminium, and the scope review adds chemicals and petrochemicals, inward processing and the redirection of revenue to affected sectors.2171819 Annexes are amended with new CN codes, a new Annex IIa and a 5-tonne threshold for aluminium products.202122 The other changes are formal: quotation marks and punctuation are corrected and deleted text is removed.3678
10 changes of substance · 11 formal · 1 of wording only
Written by AI from the two texts only · read the changes before relying on it · 18 Sept 2026 · Report a problem
+24 added · −58 removed · 16 changed paragraphs, packaging included.
Part 6 of 6: AMENDMENT
Removed:AMENDMENT
Removed:As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the proposal:
Removed:Recital 13 a (new): (13a) The Commission should regularly assess the impact of the CBAM on the competitiveness of European energy industries and those exposed to international trade;
Removed:Recital 18 a (new): (18a) The monitoring, verification and reporting obligations provided for in this Regulation should be implemented in a proportionate manner and taking into account the size, resources and administrative capacity of undertakings, in particular small and medium-sized enterprises, avoiding unnecessary administrative burdens;
Removed:Recital [50] a (new): (50a) The implications of this Regulation for the Union budget have been assessed+ pursuant to Article 310(4) of the Treaty on the Functioning of the European Union. Sufficient financial and human resources should be provided for its implementation, while considering the impact of the financing on other Union programmes or policies and ensuring its compatibility with the multiannual financial framework, the system of own resources and the corresponding interinstitutional agreement, as well as with the budgetary principles laid down in Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council. / + Pro memoria: Budgetary assessment of the European Parliament’s Committee on Budgets of 23 June 2026 on the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures (COM(2025)0989). / [1] Regulation (EU, Euratom) 2024/2509 of the European Parliament and of the Council of 23 September 2024 on the financial rules applicable to the general budget of the Union (OJ L, 2024/2509, 26.9.2024, ELI: http://data.europa.eu/eli/reg/2024/2509/oj).