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opinion parliamentary committee draft, 27 March 2025

On the proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

Document BUDG-PA-771892 · (COM(2025)0087 – C100035/2025 – 2025/0039(COD))

Committee on Budgets · Rapporteur: Sandra Gómez López

On Parliament’s site PDF Word

AI:In short

The Committee on Budgets assesses the Commission proposal to simplify the CBAM regulation, noting modest revenue losses and additional costs, and submits an amendment to add a recital on budgetary implications.

Position. The Committee on Budgets submits an amendment to add a recital stating the regulation has implications for the Union budget and that the budgetary assessment forms part of Parliament's mandate for negotiations.

Key points

  1. Takes note of the proposal to simplify the CBAM regulation in the context of improving EU competitiveness.
  2. Regrets that reduced scope leads to lower own resources revenue, but acknowledges amounts (EUR 20 million per year, 1%) are modest.
  3. Confirms the amending regulation remains compatible with Parliament's 2023 opinion approving the Own Resources Decision including CBAM as own resource.
  4. Considers no provisions fall under Rule 58(4) and no legislative amendments are necessary at this stage.
  5. Recalls that negotiations must not contradict Parliament's position on CBAM revenue as own resource; deems it necessary to take part in trilogues to monitor consistency.
  6. Observes flaws in the Legislative Financial and Digital Statement (LFS) that should be rectified, questioning revenue in 2026, the budget line, and requesting net amounts of 25% collection costs.
  7. Agrees revenue foregone of EUR 21 million as of 2030 is nonmaterial compared to cost savings for companies, especially SMEs.
  8. Takes note of additional appropriations; reiterates new tasks should be financed by fresh resources, but acknowledges limited margins justify reallocation; questions redeployment compatibility with ring-fencing.
  9. Questions why a 90% reduction in authorised declarants does not lower administrative needs under Heading 7.
  10. Considers penalty proceeds could eventually be general revenue for the EU budget in light of future CBAM revision.
  11. Expects potential future scope extension would have significant budgetary implications including on revenue flows.
  12. Calls on Council to adopt own resources proposal urgently and Commission to support adoption and identify additional new own resources.

Who is affected

  • EU importers of CBAM goods: benefit from administrative cost savings.
  • Small and medium-sized enterprises (SMEs): benefit from cost savings.
  • National competent authorities: remain in charge of establishing and enforcing penalties.

Figures and deadlines

  • EUR 20 million per year: revenue loss from reduced scope.
  • 1%: share of revenue loss compared to overall CBAM revenue.
  • EUR 21 million as of 2030: revenue foregone.
  • 25%: collection costs retained by Member States.
  • 90%: reduction in scope of companies to be registered as authorised CBAM declarants.

Written by AI from the full text · every figure comes from the text · ¶ opens the paragraph · 4 Sept 2026 · Report a problem

Full text

Budgetary assessment 26 paragraphs

for the Committee on the Environment, Climate and Food Safety on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

(COM(2025)0087 – C100035/2025 – 2025/0039(COD))

The Committee on Budgets has carried out a budgetary assessment of the proposal under Rule 58 of the Rules of Procedure and has reached the following conclusions:

A.whereas the proposal by the Commission to simplify the CBAM aims for significant savings in terms of administrative costs for EU importers of CBAM goods;

B.whereas the proceeds of the CBAM are to become an EU own resource according to the Commission legislative proposal of 23 June 2023 to amend the Own Resources Decision (COM(2023) 0331); whereas the Parliament approved this proposal in its legislative resolution of 9 November 2023;

C.whereas the estimated revenue from CBAM would diminish in proportion to the CO2 emissions captured in the scope of the simplified regulation; whereas this impact would remain modest, presumably within one percent of the overall estimated revenue;

D.whereas the Commission proposal entails additional operational expenditure in Heading 3 to be financed by means of redeployment from a budget line in Heading 4 and administrative expenditure for human resources in Heading 7 to be financed by redeployment within Heading 7;

E.whereas the penalties for CBAM declarants in breach of the regulation are in principle to be aligned with ETS excess emission penalties; whereas the national competent authorities remain in charge of establishing and enforcing such measures based on implementing acts;

1.Takes note of the proposal to simplify the CBAM regulation in the context of an overall initiative to improve the EU’s competitiveness;

2.Recalls that the Parliament has repeatedly endorsed a new own resource based on CBAM and is keenly aware that this own resource is one of the few candidates that also enjoy tangible support from the Member States in Council; regrets, therefore that the embedded emissions covered under the reduced scope of the CBAM would lead to proportionately lower own resources revenue from CBAM; acknowledges, however, that the amounts (in the order of EUR 20 million per year) and share (1%) concerned are modest compared to the overall figures that CBAM is expected to produce in terms of revenue;

3.Confirms that the amending regulation remains compatible with the Parliament’s consultative opinion of 9 November 2023 which approves the Commission’s proposal for an amended Own Resources Decision, including a new own resource based on the CBAM;

4.Considers that there are no provisions in the amending regulation that would fall under Rule 58(4), i.e. covering exclusively budgetary aspects which the committee responsible for the subject matter would not be allowed to amend; considers, furthermore, that no legislative amendments in this regard are necessary at this stage;

Read the rest (14 paragraphs)

5.Recalls that the amendments or compromises in the course of the negotiations must not lead to any provisions contradicting the established EP position on the use of the CBAM revenue as own resource; considers it necessary, therefore, to take part in the further negotiations, including the trilogues, in order to monitor the consistency with Parliament’s position on own resources and other pertinent budget related provisions, and to ensure that the final agreement is compatible with the current MFF;

6.Observes certain flaws and errors in the Legislative Financial and Digital Statement (LFS) that should be rectified in the course of the further process, in a revised version of the Statement; questions, in this respect, the annual amounts listed in the table under section 3.3, and, in particular, whether there will already be any revenue collected in 2026; also considers the budget line (which is from the expenditure title) mentioned in this section to be incorrect; recalls that amounts indicated in this section, in order to be consistent with present practice and the proposed own resources legislation, should be shown ‘net’ of the 25% collection costs to be retained by Member States and converted into current prices;

7.Agrees with the Commission that the level of revenue foregone, in the order of EUR 21 million as of 2030, is nonmaterial compared to the cost savings for companies, especially SMEs, and acceptable in view of the overall revenue expected from the CBAM;

8.Takes note of the necessary additional operational and administrative appropriations as indicated in the LFS; reiterates its long-standing position that new tasks and responsibilities should in principle be financed by fresh resources; acknowledges that the limited margins available in the MFF could justify a certain level of reallocation; alerts that the additional operational amounts will use a sizeable share of the remaining margin under Heading 3; also recognizes that the redeployment from the Instrument for financial support for customs control equipment (CCEI) implies the creation of some additional margin in Heading 4; determines that the amounts mentioned under points 3.2.1, 3.2.3 and 3.2.6 in the LFS are compatible with the MFF ceilings in Headings 3, 4 and 7 but will require adjustments in the financial programming; questions nonetheless whether such redeployment operations are in line with the ring-fencing logic of the MFF headings;

9.Questions why a reduction of the scope of companies to be registered as authorised CBAM declarants by an alleged 90% does not lead to a lower level of administrative needs under Heading 7;

10.Acknowledges that any substantive changes in the governance of the implementation and enforcement of CBAM, such as those related to the penalties for non-compliance, would be beyond the scope of this simplification initiative; considers, however, in light of the planned revision of the CBAM regulation, that the proceeds of the penalties could eventually be considered as general revenue for the EU budget;

11.Notes that the simplification initiative is also presented as a key enabler for a potential future scope extension of the CBAM; expects that such an extension would have significant budgetary implications including on revenue flows;

12.Reiterates the need for sustainable and resilient revenue for the Union budget; points to the legally binding roadmap towards the introduction of new own resources in the IIA, in which Parliament, the Council and the Commission undertook to introduce sufficient new own resources to at least cover the repayment of NGEU debt; recalls its support for the amended Commission proposal on the system of own resources; is deeply concerned by the complete absence of progress on the system of own resources in the Council; calls on the Council to adopt this proposal as a matter of urgency and urges the Commission to spare no effort in supporting the adoption process; calls furthermore, on the Commission to continue efforts to identify additional genuine new own resources beyond those specified in the IIA.

As part of its budgetary assessment, the Committee on Budgets also submits the following amendments to the proposal:

Amendment 1

Proposal for a regulation

Recital [10] a (new)

Text proposed by the CommissionAmendment
([10]a) This Regulation has implications for the Union budget. Accordingly, the European Parliament’s Committee on Budgets adopted a budgetary assessment, which forms an integral part of Parliament’s mandate for negotiations.

Or. en