Changes between two versions
What changed between the draft committee report and the plenary report
From · draft committee report· 10 Apr 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 · 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
AI:What changed, in short
Adds provisions on temporary derogations for outermost regions, distance sales thresholds, simplified reporting for Least Developed Countries, and definitions of importer, distance sales, resource shuffling and pre-consumer aluminium scrap.4816 Adds provisions on country-level default values, annual assessment of default values, delegated acts on high-risk goods, and evidence requirements for actual emissions.51519 Adds provisions on technical assistance to developing countries, international cooperation on carbon pricing, and reporting on engagement with third countries.181922 Adds provisions on budgetary implications, redirecting CBAM revenues, and a budgetary assessment by the Committee on Budgets.92324 The other changes are formal: updated headings and punctuation.2021
21 changes of substance · 2 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
+140 added · −17 removed · 6 changed paragraphs, packaging included.
Part 6 of 6: AMENDMENT
Added:AMENDMENT
Added:As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the proposal:
Added: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;
Added: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;
Added: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).