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EU Parl Watch

opinion parliamentary committee, 23 June 2026

On the proposal for a regulation of the European Parliament and of the Council on amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures

Document INTA-AD-786706 · (COM(2025)0989 – C100352/2025 – 2025/0419(COD))

Committee on International Trade · Rapporteur: Lynn Boylan

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AI:In short

The Committee on International Trade gives its opinion on the Commission proposal to extend the CBAM Regulation to downstream goods and add anti-circumvention measures. It proposes amendments to support developing countries, including technical assistance, reporting on CBAM impacts, a possible exemption of least developed countries from financial obligations, and at least 25% of CBAM revenues for international climate finance. It deletes the proposed Article 27a on serious and unforeseen circumstances and the related urgency procedure, and tightens anti-circumvention rules. It adds rules on outermost regions, electricity emission calculations, scrap and aluminium default values, guarantees for small and medium-sized enterprises, and deadlines for the downstream scope extension.

Position. The committee proposes amendments to the Commission proposal, focusing on international support for developing countries, deleting Article 27a, strengthening anti-circumvention, and adding rules on outermost regions, electricity, aluminium and deadlines.

Key points

  1. The Commission should give technical assistance to developing countries, especially lower-middle-income countries and least developed countries, on monitoring, reporting and verification, emissions accounting and carbon pricing.
  2. The Commission should regularly report on CBAM impacts on developing countries' economies, their ability to comply, and its contribution to industrial decarbonisation and climate policies.
  3. Least developed countries could be exempted from CBAM financial obligations while keeping reporting requirements, and simplified procedures should be considered for small and medium-sized enterprises in lower-middle-income and least developed countries.
  4. The Commission should direct an amount equivalent to at least 25% of CBAM revenues to additional international climate finance and promote transfer of low-emission technologies.
  5. The proposed Article 27a on serious and unforeseen circumstances and the related urgency procedure are deleted.
  6. The Commission shall monitor circumvention practices continuously and may require evidence on declared installations, including mill certificates for certain iron and steel products.
  7. A temporary derogation from the mark-up for certain downstream goods is allowed for two calendar years from the application of the relevant implementing act.
  8. From 1 January 2026, the Regulation shall not apply to goods in outermost regions under cumulative conditions, with a declaration of compliance required.
  9. Emission calculation rules for imported electricity should reflect country- and region-specific energy mixes and recognise renewable electricity, with revised default values published by the Commission.
  10. Simplified approaches with conservative default values are provided for scrap use in unwrought aluminium and for aluminium scrap and waste streams where recycled content cannot be determined.
  11. Guarantee requirements for authorised CBAM declarants shall consider the size of the declarant, especially small and medium-sized enterprises, and be proportionate to the actual financial risk.
  12. The Commission shall adopt implementing and delegated acts, adapt the CBAM registry, publish guidance and report on preparedness for the downstream scope extension by 30 June 2027, 30 September 2027, 30 June 2027 and 31 March 2027 respectively.

Who is affected

  • Developing countries, especially lower-middle-income countries and least developed countries, which would receive technical assistance and reporting on CBAM impacts.
  • Small and medium-sized enterprises in lower-middle-income and least developed countries, which could benefit from simplified procedures.
  • Importers and authorised CBAM declarants, who face evidence requirements, guarantee rules and monitoring of circumvention risks.
  • Outermost regions, which would be exempt from the Regulation for certain goods from 1 January 2026.
  • The north of Ireland, Ireland and Britain, regarding the application of CBAM and the linking of emissions trading systems.

Figures and deadlines

  • at least 25% of the CBAM revenues towards additional international climate finance
  • From 1 January 2026, exemption for goods in outermost regions
  • no mark-up for certain downstream goods for a period of two calendar years from the date of application of the relevant implementing act
  • within three months from the collection of the findings, initiate the procedure for delegated acts on anti-circumvention
  • Before 1 January 2028 the Commission shall present a report on extending the scope to additional goods
  • no later than 30 June 2027, adopt implementing and delegated acts and publish guidance for downstream goods
  • no later than 30 September 2027, adapt the CBAM registry for downstream goods
  • no later than 31 March 2027, report to the European Parliament and the Council on preparedness

Written by AI from the full text · every figure comes from the text · ¶ opens the paragraph · 18 Sept 2026 · Report a problem

Full text

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Short justification 236 paragraphs

The rapporteur welcomes many aspects of the Commission’s proposal and agrees with the elements that close loopholes and address practical issues while respecting the logic of the underlying CBAM Regulation. It is important to focus on anti-circumvention in this early phase of the CBAM, to ensure that it starts in the best possible circumstances.

In this opinion, the rapporteur would like to focus on the international perception of the CBAM and the need to support our trade partners throughout its implementation. The committee has regularly heard concerns from partner countries who perceive the CBAM as administratively challenging, a barrier to trade, unilateral action by the EU and, in some cases, a protectionist measure presented as a climate policy. The Commission has been working to improve acceptance of the CBAM globally, but this work is not yet finished. The rapporteur proposes several measures that the Union can take to improve both the perception and the implementation of the CBAM internationally.

Firstly, at a very practical level, the Commission can provide technical assistance to third countries, particularly lower-middle-income countries (LMICs) and least developed countries (LDCs), to assist with MRV, emissions accounting and the development of carbon pricing policies.

Secondly, the rapporteur proposes several measures to better support LMICs and LDCs. In order to adequately understand the global impact of the CBAM, the Commission should regularly report on the impacts of CBAM on the economies of developing countries, their ability to comply with the regulation, and its contribution to industrial decarbonisation and the development of climate policies in those countries. Additionally, LDCs could be exempted from the financial obligations of the CBAM, while remaining subject to its reporting requirements in order to avoid circumvention. The Commission should also consider simplified procedures to apply to SMEs in LMICs and LDCs.

Thirdly, the sincerity of the CBAM as a genuine climate policy should be further demonstrated through the Union’s proactive and constructive engagement with international organisations and multilateral fora. The optics of this type of climate diplomacy are crucial at a time when the international order is being increasingly subjected to national interests. The Union must show its commitment to multilateralism and use these fora to engage with partner countries on issues of carbon pricing and industrial decarbonisation.

In addition, the Union must increase its support for decarbonisation in partner countries more broadly. In line with the European Parliament’s original position on the CBAM Regulation, the rapporteur proposes that the Commission direct an amount equivalent to at least 25% of the CBAM revenues towards additional international climate finance. She notes the recent proposal on the Temporary Decarbonisation Fund and strongly believes that an equivalent level of political will is needed to identify funding sources for additional international climate finance. In addition, the Commission should promote technology transfer of low-emission technologies, including through adaptation of WTO rules and the promotion of partnerships between EU producers and those in developing countries.

Furthermore, the environmental integrity of the CBAM is paramount, as is the need to provide clear, stable rules for our trading partners. Article 27a is an erroneous addition, both legally unsound and politically untenable, that risks completely undermining the CBAM. From an international trade perspective, using Article 27a to respond to short-term political crises will send a signal to trade partners that the CBAM is a protectionist measure rather than a robust climate policy. It also leaves the EU susceptible to external pressure and coercive practices. The retroactive application of Article 27a would also present a financial risk to the Union.

Lastly, the rapporteur would also like to highlight the unique situation of the north of Ireland in relation to the CBAM. As Ireland has a Single Electricity Market, the north of Ireland still falls under the EU ETS for power generation, but not for industrial processes. Uncertainty remains about the exact application of CBAM between the north of Ireland and the EU, and between Ireland and Britain, largely due to unclear and sometimes contradictory messaging from the British government. The Commission's proposal offers clarity around the potential for a Memorandum of Understanding to address these issues. Now both sides must keep their commitment to advance the linking of their respective ETSs by the next EU-Britain summit in July.

AMENDMENTS

The Committee on International Trade submits the following to the Committee on the Environment, Climate and Food Safety, as the committee responsible:

Amendment 1

Proposal for a regulation

Read the rest (224 paragraphs)

Recital 1

Text proposed by the CommissionAmendment
(1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation.(1) Regulation (EU) 2023/956 of the European Parliament and of the Council3 was initially designed with a limited scope, covering those goods that are most exposed to the risk of carbon leakage and that are most carbon intensive. The scope of that Regulation should be gradually extended to cover products further down the value chain of the goods listed in Annex I to that Regulation, based on coherent, quantitative and transparent methodologies.
3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj).3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI: http://data.europa.eu/eli/reg/2023/956/oj).

Amendment 2

Proposal for a regulation

Recital 3

Text proposed by the CommissionAmendment
(3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting low and middle-income third countries towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6 . The Union should continue to support those countries through the Union budget, especially LDCs, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7 , which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts.(3) As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting developing countries, with special interest to LDCs towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement, in particular Article 2.26. The Union should continue to support those countries through the Union budget, in order to contribute to ensuring their adaptation to the obligations under this Regulation. The Union should also facilitate the transfer of low-emissions technologies, as well as capacity-building programmes and technical assistance, including support for monitoring, reporting and verification systems and industrial decarbonisation strategies. The Union should continue to support climate mitigation and adaptation actions in these countries, including in their efforts towards the decarbonisation and transformation of their industries within the ceiling of the multi-annual financial framework and the financial support provided by the Union to international climate finance. This is further reinforced in the EU global climate and energy vision7, which indicates that the EU will engage proactively with partners to ensure better coherence between internal and external EU policies. In implementing this Regulation, the Union should therefore ensure that the CBAM contributes not only to preventing carbon leakage but also to supporting a fair and inclusive global transition to climate neutrality. To facilitate this, relevant union financial instruments should be mobilised to support the green transition and developing carbon pricing instruments in developing countries with special interest to LDCs. While the CBAM gradually enters into application, the Union intends to strengthen partnerships and multilateral fora, and support broader climate mitigation efforts, including by providing financial support to countries’ decarbonisation efforts.
5 Communication: The European Green Deal, COM/2019/640 final.5 Communication: The European Green Deal, COM/2019/640 final.
6 OJ L 282, 19.10.2016, p. 4.6 OJ L 282, 19.10.2016, p. 4.
7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final.7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in world markets and accelerating the clean transition, JOIN(2025) 25 final.

Amendment 3

Proposal for a regulation

Recital 3 a (new)

Text proposed by the CommissionAmendment
(3a) In line with the principle of policy coherence for development and the Union’s climate commitments, the implementation of this Regulation should be accompanied, where possible and appropriate, by financial decarbonisation support for developing countries, with special interest to LDCs, through its external action instruments and within the multiannual financial framework. Such support is without prejudice to the Union’s broader climate finance commitments under the new collective quantified goal on climate finance which should be met through a dedicated and predictable EU public finance mechanism.

Amendment 4

Proposal for a regulation

Recital 3 b (new)

Text proposed by the CommissionAmendment
(3b) Cooperation with third countries is essential to support the effective implementation of this Regulation, promote industrial decarbonisation and foster the interoperability of carbon pricing systems and monitoring, reporting and verification practices. Such cooperation should help build common principles, improve transparency and support partner countries, in particular developing countries with special interest to LDCs, in adapting to the requirements of the CBAM while preserving its environmental integrity and preventing circumvention. The Commission should take into account capacity constraints and the principle of common but differentiated responsibilities and respective capabilities (CBDR-RC) when designing cooperation measures with developing countries.

Amendment 5

Proposal for a regulation

Recital 9

Text proposed by the CommissionAmendment
(9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, as verified by the Commission. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to relevant market rules and transmission system operator (TSO) institutions in line with Regulation (EU) 2019/943 of the European Parliament and of the Council8 and Commission Regulation (EU) 2015/12229 , and the progress made by the relevant countries on carbon pricing instruments equivalent to the EU ETS insofar as electricity generation is concerned.(9) Due recognition of the progress made by the relevant third countries towards market coupling of the electricity systems ensures that any time-limited exemptions as foreseen in this Regulation fully align with the strategic objectives of the Union and those third countries’ specific achievements. The efficient use of the existing electricity infrastructure and the integration of electricity markets of third countries into the internal electricity market of the Union is essential to reduce costs for both Member States and the relevant third countries, as well as to ensure security of supply. Such recognition should be put forward by means of a Memorandum of Understanding between the Commission and the third countries that have fully transposed the relevant electricity market acquis, as verified by the Commission. The Memorandum of Understanding should set the timeline for the application of the exemption foreseen in Regulation (EU) 2023/956, while considering adherence to the relevant market rules and the establishment of equivalent carbon pricing instruments insofar as electricity generation is concerned. Memoranda of Understanding shall have as their sole object alignment with the electricity market acquis and with equivalent carbon pricing instruments, and may not include conditionalities relating to other policy areas.
8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI: http://data.europa.eu/eli/reg/2019/943/oj).
9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI: http://data.europa.eu/eli/reg/2015/1222/oj).

Justification

Any exemption linked to electricity market integration should remain strictly limited to verifiable progress on alignment with the relevant electricity market acquis and equivalent carbon pricing instruments. This ensures legal certainty and prevents the Memorandum of Understanding from extending to policy areas not directly related to the objectives of this Regulation.

Amendment 6

Proposal for a regulation

Recital 9 a (new)

Text proposed by the CommissionAmendment
(9a) The current reliance on country-level default emission values for imported electricity may not accurately reflect the actual emission intensity of electricity production, particularly in cases where electricity is predominantly generated from renewable energy sources. The emission calculation rules should take into account country- and region-specific energy mixes, particularly in non-EU countries with a significant share of renewable energy, in order to provide a more accurate and fair representation of electricity imports into the Union. Conditions for declaring actual emissions for electricity imports under the CBAM should be clarified in order to support a greater use of actual values, notably for electricity generated from renewable sources. This would ensure that the CBAM is effective in promoting third countries’ efforts to accelerate the decarbonisation of their electricity systems.

Amendment 7

Proposal for a regulation

Recital 14 a (new)

Text proposed by the CommissionAmendment
(14a) Due to the complexity of accurately determining the carbon content associated with scrap use in unwrought aluminium, a simplified approach may be applied under the CBAM. A conservative default value based on emissions from primary aluminium production shall be used. This approach aims to reduce administrative complexity, facilitate the extension of the CBAM to downstream products, and limit competitive distortions between Union producers and importers.

Justification

This amendment aims to ensure a level playing field between Union producers and importers under the CBAM by preventing distortions arising from the lack of reliable data on the carbon intensity of unwrought aluminium.

Amendment 8

Proposal for a regulation

Recital 16

Text proposed by the CommissionAmendment
(16) To address the risk of misdeclaration of the embedded emissions determined on the basis of actual emissions, the Commission and the competent authority should be allowed to request the authorised CBAM declarant to provide evidence that the imported goods were produced in the declared installation, and for the declared production period. For certain goods, such as those subject to a higher heterogeneity of emission intensities, or only in certain cases, the evidence should be required as part of the CBAM declaration. The Commission should be empowered to adopt implementing acts to identify the goods for which such evidence should be required as part of the CBAM declaration as well as the specific type of evidence to be provided.(16) To address the risk of misdeclaration of embedded emissions determined on the basis of actual emissions, the Commission and the competent authority should be required to request the authorised CBAM declarant to provide evidence that the imported goods were produced at the declared installation and for the declared production period, where the risk profile of the goods or country of origin so warrants. For goods characterised by a high degree of heterogeneity in emission intensities between installations or production routes, such evidence shall be required as part of the CBAM declaration. Iron and steel products falling under customs code 7205 present this condition of high heterogeneity, and declarants for such goods shall be required to provide evidence identifying the installation of primary production by means of a mill certificate issued by the original producer, containing the technical and production data necessary to trace the steel to its point of first solidification. The Commission should be empowered to adopt implementing acts identifying further goods for which origin evidence shall be required as part of the CBAM declaration.

Justification

Misdeclaration of embedded emissions is most likely to occur where heterogeneity of production routes allows selective reporting of lower-intensity output. For CN 7205 iron and steel products, mill certificates already exist as a standard industry document and provide a reliable, low-burden mechanism to verify the declared installation. Requiring them systematically closes an enforcement gap without creating new administrative obligations for compliant operators.

Amendment 9

Proposal for a regulation

Recital 16 a (new)

Text proposed by the CommissionAmendment
(16a) The absence of measures addressing exports creates carbon leakage risks and an uneven playing field for the Union exporting industry.

Justification

Key issue for EU competitiveness.

Amendment 10

Proposal for a regulation

Recital 19 a (new)

Text proposed by the CommissionAmendment
(19a) To avoid further asymmetries within CBAM between Union production and imports of scrap inputs, it is essential to consider the specific characteristics of aluminium scrap and waste streams, for which traceability and environmental qualification cannot always be reliably guaranteed. These limitations could exacerbate existing distortions in the treatment of recycled content and reduce the effectiveness of the CBAM in preventing carbon leakage. It is therefore appropriate to provide for the application of conservative default values based on representative carbon intensities when determining recycled content is not possible, in order to guarantee the integrity of the mechanism and a level playing field for EU industry.

Amendment 11

Proposal for a regulation

Recital 21

Text proposed by the CommissionAmendment
(21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the carbon credits under Article 6 of the Paris Agreement.(21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the context of the Implementing Regulation for accounting the carbon price paid abroad, consider the use of dual carbon pricing schemes. This approach would enhance acceptance among trading partners.

Amendment 12

Proposal for a regulation

Recital 36

Text proposed by the CommissionAmendment
(36) To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956.(36) While the existing enforcement framework under Regulation (EU) 2023/956 addresses a range of avoidance risks, including the misclassification of goods, under-declaration of quantities, failure to submit the CBAM declarations, and the misapplication of de minimis thresholds, or shifting production to a third country with the purpose of avoiding higher default or actual emission values when determining the origin of good, additional provisions are needed to effectively address the risks of abusive practices. To prevent practices which could undermine the achievement of the objectives of the CBAM, the Commission should continuously monitor at Union level practices of circumvention consisting of artificially adjusting the supply chain of goods to avoid the obligations laid down in Regulation (EU) 2023/956. Furthermore, the Commission should continue to assess other anti-circumvention risks not yet addressed in Regulation (EU) 2023/956, and, where necessary, review and address such risks.

Amendment 13

Proposal for a regulation

Recital 37

Text proposed by the CommissionAmendment
(37) To enable a swift reaction in the case of serious and unforeseeable consequences from the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union internal market, the Commission should be empowered to adopt delegated acts to remove a good from the scope of Regulation (EU) 2023/956.deleted

Amendment 14

Proposal for a regulation

Recital 46

Text proposed by the CommissionAmendment
(46) The method used to calculate the emission factor for imported electricity should be modified so as to take into account the electricity produced from all sources, including non-fossil fuel sources. As a result, revised default values for imported electricity should be calculated and made available by the Commission.(46) The method used to calculate the emission factor for imported electricity should be modified so as to take into account the electricity produced from all sources, including non-fossil fuel sources, while ensuring that such methodology adequately reflects the specific circumstances of candidate countries and allows for the recognition of electricity generated from renewable sources, including through guarantees of origin or equivalent instruments. As a result, revised default values for imported electricity should be calculated and made available by the Commission.

Amendment 15

Proposal for a regulation

Recital 50

Text proposed by the CommissionAmendment
(50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of removing goods from the scope of Annex I, where necessary, due to severe harm to the Union internal market caused by serious and unforeseeable circumstances, and until these serious and unforeseeable circumstances have passed. In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council should receive all documents at the same time as Member States' experts, and their experts should systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.deleted

Amendment 16

Proposal for a regulation

Article 1 – paragraph 1 – point 1 – point a a (new)

Regulation (EU) 2023/956

Article 2 – paragraph 3a a (new)

Text proposed by the CommissionAmendment
(aa) in Article 2, the following paragraph is inserted:
3aa. From 1 January 2026, by way of derogation from paragraphs 1 and 2, this Regulation shall not apply to goods listed in Annex I in an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union, where the following conditions are cumulatively fulfilled: (a) the goods are intended to be processed in that outermost region as part of a local production process; (b) goods imported for local processing shall not re-enter the customs territory of the Union, with the exception of their entry into other outermost regions. An importer intending to benefit from the derogation provided for in the first subparagraph shall submit to the competent authority of the Member State to which the outermost region concerned belongs a declaration of compliance with the conditions set out in points (a) and (b). The Member State shall ensure compliance with point (b).’

(2023/956)

Amendment 17

Proposal for a regulation

Article 1 – paragraph 1 – point 3 a (new)

Regulation (EU) 2023/956

Article 3 – paragraph 1 – point 35 a (new)

Text proposed by the CommissionAmendment
(3a) in Article 3, the following points are added:
(35a) ‘outermost region’ means one of the regions referred to in Article 349 of the Treaty on the Functioning of the European Union,

(2023/956)

Amendment 18

Proposal for a regulation

Article 1 – paragraph 1 – point 3 a (new)

Regulation (EU) 2023/956

Article 3 – paragraph 1 – point 35 a (new)

Text proposed by the CommissionAmendment
(35b) ‘local production in an outermost region’ means a production process carried out in a facility physically located in an outermost region as defined in point (35), the imported goods of which are primarily intended for consumption in that region or in other outermost regions’.’

(2023/956)

Amendment 19

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission shall monitor at Union level the impact of the CBAM on the Union internal market. Where the Commission, taking into account relevant information, including from customs import declarations and CBAM declarations, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it may inform importers and authorised CBAM declarants about these risks, it may inform competent authorities and customs aurhoties about these risks with a view of increasing their level of control, and it is empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place.The Commission shall monitor at Union level the impact of the CBAM on the Union internal market on a continuous basis, drawing on customs import declarations, CBAM declarations, data from the CBAM registry, and any other relevant sources, including information provided by Member States through the Expert Group on the CBAM. Where the Commission, taking into account the relevant information, finds that there is sufficient evidence pointing towards a high risk of abusive practices for a combination of goods and origins, it shall communicate a description of these risks to importers and authorised CBAM declarants, as well as to competent authorities and customs authorities. It shall inform competent authorities and customs authorities about these risks with a view of increasing their level of control. The Commission shall be empowered to adopt delegated acts in accordance with Article 28 to supplement this Regulation by laying down the methods for the identification of the combination of goods and origins, the information to be declared for the use of actual emissions for those combinations of goods and origins as well as the evidence to be provided to demonstrate that no abuse has taken place. For the purpose of identifying combinations of goods and origins at high risk of abusive practices, the methods shall be based on a transparent and objective assessment that considers, where relevant, the following indicators: trends in import volumes and their distribution across countries of origin, the degree of heterogeneity in emission intensities of the goods in scope; the level and consistency of declared emissions from installations in third countries; and the existence of state interventions in third countries for operators to engage in abusive practices including CBAM certificate cost absorption. The methods shall allow for the application of the default values or actual emissions for the third country where most of the production takes place in terms of input material (precursors) contained in the imported goods. With regard to the heterogeneity of specific products, the methods shall allow for the application of default values per product, where data allows.

Amendment 20

Proposal for a regulation

Article 1 – paragraph 1 – point 5 – point c

Regulation (EU) 2023/956

Article 6 – paragraph 7 – subparagraph 2

Text proposed by the CommissionAmendment
The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices;The Commission shall adopt the delegated acts referred to in the first subparagraph within three months of finding that there is sufficient evidence pointing towards a high risk of abusive practices. Any measures adopted under this paragraph shall be proportionate to the size and risk profile of the operators concerned, be applied as long as necessary, and supported by regulatory guidance published by the Commission at the time of their entry into force.

Amendment 21

Proposal for a regulation

Article 1 – paragraph 1 – point 6 – point c

Regulation (EU) 2023/956

Article 7 – paragraph 7

Text proposed by the CommissionAmendment
The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply.;The implementing acts referred to in the first subparagraph may provide a list of downstream goods for which, due to the complexity of the supply chain and without prejudice to the environmental integrity of the CBAM, no mark-up is to apply for a period of two calendar years from the date of application of the relevant implementing act.

Justification

A temporary derogation from the mark-up for certain downstream goods may be justified in view of the complexity of the supply chain. However, such derogation should remain strictly time-limited in order to preserve the environmental integrity of the CBAM and avoid a permanent structural exemption.

Amendment 22

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 1

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 1

Text proposed by the CommissionAmendment
The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered.Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. The Commission is also empowered to regulate the conditions for deducting carbon credits under Article 6 of the Paris Agreement. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).The Commission is empowered to adopt implementing acts, based on the principle of equivalence, concerning the conversion of the yearly average carbon price effectively paid in accordance with paragraph 1 of this Article and of the yearly default carbon prices determined in accordance with paragraph 4 of this Article into a corresponding reduction of the number of CBAM certificates to be surrendered. Those acts shall also govern the conversion of the carbon price expressed in foreign currency into euro at the yearly average exchange rate, the evidence required of the actual payment of the carbon price, examples of any relevant rebate or other form of compensation referred to in paragraph 1 of this Article, the qualifications of the independent person referred to in paragraph 2 of this Article and the conditions to ascertain that person’s qualifications and independence. The qualifications mentioned in the previous paragraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures, and the appropriate exchanges of information between the independent person, national accreditation bodies, the European Commission and competent authorities. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 29(2).

Amendment 23

Proposal for a regulation

Article 1 – paragraph 1 – point 7 – point b – point 2

Regulation (EU) 2023/956

Article 9 – paragraph 5 – subparagraph 2

Text proposed by the CommissionAmendment
(2) the following subparagraph is added:deleted
‘The qualifications referred to in the first subparagraph shall include the granting of accreditation by a national accreditation body, the specification of the certification procedures and the appropriate exchanges of information between the independent person, national accreditation bodies, the Commission and competent authorities.;’

Amendment 24

Proposal for a regulation

Article 1 – paragraph 1 – point 7 a (new)

Regulation (EU) 2023/956

Article 9 a (new)

Text proposed by the CommissionAmendment
(7a) the following Article is inserted:
Article 9a
Cooperation with third countries on carbon pricing and CBAM interoperability
1. The Commission shall actively engage with third countries, international organisations and multilateral fora in bilateral and multilateral discussions, in coordination with Member States where appropriate, in order to promote the objectives of this Regulation, address concerns of partner countries, facilitate transparency, interoperability and alignment of carbon pricing systems and support policies for industrial decarbonisation.
2. The Commission shall pursue such engagement, where appropriate, through structured dialogues, cooperation roadmaps, exchanges of best practices, and participation in relevant international fora and initiatives, including the UNFCCC, the International Carbon Action Partnership, the World Bank Partnership for Market Implementation, the OECD, the WTO, the IMO, the ICAO, the G7 and the G20.
3. The Commission shall promote cooperation with third countries with a view to enhancing the interoperability of carbon pricing systems and the alignment of monitoring, reporting and verification (MRV) practices. Such cooperation may include structured dialogues, roadmaps, partnerships and industry initiatives, aimed at developing common principles, robust standards and definitions for carbon pricing and related MRV practices, exchanging information on emissions accounting methodologies, assessing carbon pricing mechanisms applied in third countries.
4. The Commission shall assess whether further measures may be appropriate to facilitate the implementation of this Regulation in relation to developing countries, with particular attention to LDCs. The Commission shall ensure that such measures do not undermine the reliability of CBAM reporting, create structural risks of circumvention or weaken the climate integrity of this Regulation.
5. Trade, cooperation or other agreements concluded by the Union with third countries shall not directly or indirectly exempt authorised CBAM declarants from obligations under this Regulation, lower the level of obligations applicable to goods covered by this Regulation, or contain provisions that could undermine the effective implementation of the CBAM or give rise to trade remedies in response to its application.
6. In order to enhance trade relations, and without prejudice to the principle of budgetary universality, the Commission shall mobilise, where appropriate, relevant Union financial instruments to support green transition efforts and the development of carbon pricing instruments in developing countries with special interest to LDCs.

Amendment 25

Proposal for a regulation

Article 1 – paragraph 1 – point 8 a (new)

Regulation (EU) 2023/956

Article 10a a (new)

Text proposed by the CommissionAmendment
(8a) the following Article is inserted:
" Article 10aa
Technical Assistance
1. The Union shall facilitate the effective implementation of this Regulation by providing technical assistance, when necessary, to developing countries with special interest to LDCs, and countries experiencing unforeseeable, exceptional and unprovoked events as per Article 30(7) of this Regulation.
2. The Commission shall develop a comprehensive framework of technical assistance, using existing instruments, aimed at supporting competent authorities in developing countries in relation to:
(a) facilitating compliance with the requirements for the monitoring, reporting and verification (MRV) of embedded emissions in goods covered by this Regulation as well as the alignment of MRV practices globally;
(b) the development and implementation of reliable emissions accounting systems consistent with Union methodologies;
(c) the collection, management and transmission of emissions data required for CBAM reporting and the use of digital tools made available under this Regulation; and
(d) the development of regulatory and institutional capacity relevant to carbon pricing or equivalent climate policy instruments, with a view to fostering the interoperability of carbon pricing systems.
3. Technical assistance may include, inter alia:
(a) capacity-building assistance and training programmes for public authorities and private operators, including through the Technical Assistance and Information Exchange (TAIEX) tool;
(b) the provision of methodological guidance, digital tools and technical documentation necessary for the calculation and reporting of embedded emissions;
(c) structured dialogues, road-maps, institutional cooperation and exchange of best practices with competent authorities in third countries;
(d) targeted support for the establishment or strengthening of domestic emissions monitoring and verification systems; and
(e) facilitating technology transfers as well as partnerships and industry initiatives.
4. Where candidate countries facing an exceptional and immediate security situation, the Union’s technical assistance framework shall support competent authorities in maintaining reliable emissions reporting, including, where appropriate and without undermining the environmental integrity of the CBAM, through the temporary and periodically reviewed use of previously verified emissions data.
5. The Commission shall ensure that assistance provided under this Article is coordinated, with relevant Union external action instruments, including development cooperation programmes, climate finance mechanisms, and international partnerships supporting industrial decarbonisation.
6. The Commission shall regularly monitor the technical assistance provided to third countries in accordance with paragraph 1, in order to evaluate its effectiveness in contributing to the decarbonisation process in those countries and shall report every two years to the European Parliament and the Council on the implementation of this Article, including the scope of assistance provided, beneficiary countries, and the contribution of such assistance to improving compliance with this Regulation and supporting decarbonisation in third countries, particularly the adoption of MRV practices and the development of common principles and the mutual recognition of comparable carbon pricing systems.

Amendment 26

Proposal for a regulation

Article 1 – paragraph 1 – point 9 – point a

Regulation (EU) 2023/956

Article 17 – paragraph 5 a – subparagraph 1

Text proposed by the CommissionAmendment
By way of derogation from paragraph 5, where the competent authority finds that the applicant or the authorised CBAM declarant does not demonstrate its financial capacity to fulfil its obligations under this Regulation, including by failing to comply with the requirement set out in Article 22(2), the competent authority may require the provision of a guarantee.By way of derogation from paragraph 5, where the competent authority finds that the applicant or the authorised CBAM declarant does not demonstrate its financial capacity to fulfil its obligations under this Regulation, including by failing to comply with the requirement set out in Article 22(2), the competent authority may require the provision of a guarantee. In determining the amount and form of the guarantee, the competent authority shall take into account the size of the authorised CBAM declarant, in particular where it is a small or medium-sized enterprise within the meaning of Commission Recommendation 2003/361/EC, ensuring that the guarantee requirement is proportionate to the actual financial risk and does not constitute a disproportionate obstacle to access to the status of authorised CBAM declarant.

Justification

The application of guarantee requirements should remain proportionate to the actual financial risk involved. This is particularly important for small and medium-sized enterprises, so that the mechanism does not create unnecessary administrative or financial barriers to access the status of authorised CBAM declarant.

Amendment 27

Proposal for a regulation

Article 1 – paragraph 1 – point 16 a (new)

Regulation (EU) 2023/956

Article 27 – paragraph 6

Present textAmendment
(16a) in Article 27, paragraph 6 is replaced by the following:
6. 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 (a) of this Article, are occurring in one or more Member States by way of an established pattern, it is empowered to adopt delegated acts in accordance with Article 28 to amend the list of goods in Annex I by adding the relevant slightly modified products referred to in paragraph 2, point (a), of this Article, for anti-circumvention purposes.‘6. 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 (a) of this Article, are occurring in one or more Member States by way of an established pattern, it shall, within three months from the collection of the findings, initiate the procedure for the adoption of delegated acts in accordance with Article 28 to amend the list of goods in Annex I by adding the relevant slightly modified products referred to in paragraph 2, point (a), of this Article, for anti-circumvention purposes.
With a view to addressing circumstances referred to in paragraph 2 points (c), the Commission shall be empowered to adopt delegated acts in accordance with Article 28 in order to specify which values for default emissions or actual embedded emissions should apply to the goods concerned. Additionally, the Commission shall require Union customs authorities to use TARIC codes for the imported goods concerned.’

(2023/956)

Amendment 28

Proposal for a regulation

Article 1 – paragraph 1 – point 17

Regulation (EU) 2023/956

Article 27a

Text proposed by the CommissionAmendment
(17) the following Article 27a is inserted:deleted
‘Article 27a
Serious and unforeseen circumstances
The Commission shall monitor the situation at Union level with a view to monitoring the impact of the CBAM on the Union internal market. Where the Commission, taking into account the relevant evidence, considers that the inclusion of a good in Annex I causes severe harm to the Union internal market due to serious and unforeseen circumstances related to the impact on the prices of goods, it is empowered to adopt delegated acts in accordance with Article 28 to remove this good from Annex I until those serious and unforeseeable circumstances have passed.;’

Amendment 29

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 2

Text proposed by the CommissionAmendment
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 Article 27a 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.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) and Article 27(6) 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.

Amendment 30

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point a

Regulation (EU) 2023/956

Article 28 – paragraph 3

Text proposed by the CommissionAmendment
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), Article 27(6) and Article 27a may be revoked at any time by the European Parliament or by the Council.;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.;

Amendment 31

Proposal for a regulation

Article 1 – paragraph 1 – point 18 – point b

Regulation (EU) 2023/956

Article 28 – paragraph 7

Text proposed by the CommissionAmendment
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), Article 27(6) and Article 27a 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.;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.;

Amendment 32

Proposal for a regulation

Article 1 – paragraph 1 – point 19

Regulation (EU) 2023/956

Article 28a

Text proposed by the CommissionAmendment
(19) the following Article 28a is inserted:deleted
‘Article 28
Urgency procedure
1. Delegated acts adopted under this Article shall enter into force without delay and shall apply as long as no objection is expressed in accordance with paragraph 2. The notification of a delegated act to the European Parliament and to the Council shall state the reasons for the use of the urgency procedure.
2. Either the European Parliament or the Council may object to a delegated act in accordance with the procedure referred to in paragraph 7 of Article 28. In such a case, the Commission shall repeal the act immediately following the notification of the decision to object by the European Parliament or by the Council.;’

Amendment 33

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point a – point vii

Text proposed by the CommissionAmendment
(vii) LDCs.(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

Amendment 34

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point a – point vii a (new)

Text proposed by the CommissionAmendment
(viia) the administrative and financial compliance burden on small and medium-sized enterprises that import goods falling under the extended downstream scope, particularly as regards costs of monitoring, reporting and verification obligations, the availability of default values for downstream goods, and the proportionality of CBAM compliance costs relative to the unit value of the goods concerned.

Amendment 35

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b –point ii

Text proposed by the CommissionAmendment
(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;(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, including downstream products, and newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to this Regulation;

Amendment 36

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point b – point v a (new)

Text proposed by the CommissionAmendment
(va) the scope, effectiveness and outcomes of bilateral and multilateral cooperation with third countries aimed at facilitating the implementation of this Regulation and the development, interoperability and alignment of carbon pricing mechanisms;

Amendment 37

Proposal for a regulation

Article 1 – paragraph 1 – point 20

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 – point d

Text proposed by the CommissionAmendment
(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I.;(d) aggregated information on the emission intensity for each country of origin for the different goods listed in Annex I, on the basis of data already collected pursuant to this Regulation, disaggregated at 8-digit CN level and, in the case of iron and steel goods listed in Annex I, the emission intensity for each production route defined in section 5.3 of the Annex of Regulation 2025/2620 for each country of origin.

Amendment 38

Proposal for a regulation

Article 1 – paragraph 1 – point 20 a (new)

Regulation (EU) 2023/956

Article 30 – paragraph 6 – subparagraph 2 a (new)

Text proposed by the CommissionAmendment
(20a) in Article 30(6), the following subparagraph is added:
‘Where the assessment identifies disproportionate burdens in relation to subparagraph (a) points iv, vii and viii, the Commission shall accompany it, where appropriate, with measures to reduce those burdens without undermining the environmental integrity of the CBAM.’

Amendment 39

Proposal for a regulation

Article 1 – paragraph 1 – point 20 b (new)

Regulation (EU) 2023/956

Article 30 a (new)

Text proposed by the CommissionAmendment
(20b) the following article is inserted:
Article 30a
Before 1 January 2028 the Commission shall present a report to the European Parliament and to the Council which assesses the possibility to extend the scope of this Regulation to additional goods at risk of carbon leakage. This report may, where appropriate, be accompanied by a legislative proposal to amend this Regulation, and may consider:
(a) products falling under newly split Combined Nomenclature (CN) codes that originate from CN codes listed in Annexes I and VIII to Regulation (EU) 2023/956;
(b) product families for which only certain sub-categories were included in the current scope extension;
(c) products with a high carbon intensity and associated high risk of carbon leakage, which may include plastics and petrochemicals, subject to a gradual phase-in.
The report may also consider relevant measures for strengthening decarbonisation initiatives with a view to achieving a climate-neutral union by 2050, such as:
(a) the expansion of the coverage of indirect emissions;
(b) the inclusion of lifecycle and feedstock emissions where relevant.

Amendment 40

Proposal for a regulation

Article 2 – paragraph 3 a (new)

Text proposed by the CommissionAmendment
In order to ensure the timely and effective application of the extension of the scope of Annex I to downstream goods referred to in the third paragraph, the Commission shall:
(a) adopt all implementing and delegated acts necessary for the application of the downstream scope extension, including the calculation and publication of default values for embedded emissions in downstream goods, no later than 30 June 2027;
(b) ensure that the CBAM registry is adapted to accommodate the registration of operators and the processing of declarations for downstream goods no later than 30 September 2027;
(c) publish guidance for importers and third-country operators on the monitoring, reporting and verification obligations applicable to downstream goods no later than 30 June 2027;
(d) report to the European Parliament and to the Council, no later than 31 March 2027, on the state of preparedness for the downstream scope extension, including the readiness of the CBAM registry, the availability of default values, and any risks to the timely application of the extension.
Where the report referred to in point (d) identifies material risks to the timely application of the extension, the Commission shall set out the measures it intends to take to ensure that the date of application of 1 January 2028 is met.

Justification

Experience with the CBAM transitional period has shown that delays in adopting implementing acts and adapting IT systems undermine stakeholder readiness. Binding intermediate milestones ensure the Commission delivers all necessary legal and technical instruments ahead of 1 January 2028, while an early-warning report to the co-legislators allows implementation risks to be identified and addressed in time. This preserves a realistic timeline without compromising ambition.

Annex: declaration of input 4 paragraphs

Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that she included in her opinion input on matters pertaining to the subject of the file that she received, in the preparation of the opinion, prior to the adoption thereof in committee, from the following interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register, or from the following representatives of public authorities of third countries, including their diplomatic missions and embassies:

1. Interest representatives falling within the scope of the Interinstitutional Agreement on a mandatory transparency register
World Wildlife Fund
European Environmental Bureau
Bellona
Institute for European Environmental Policy
Third Generation Environmentalism (E3G)
APPLiA – Home Appliance Europe
Bruegel
Global Strategic Communications Council
ODI Global
Carbon Market Watch
2. Representatives of public authorities of third countries, including their diplomatic missions and embassies

The list above is drawn up under the exclusive responsibility of the rapporteur for opinion.

Where natural persons are identified in the list by their name, by their function or by both, the rapporteur for opinion declares that she has submitted to the natural persons concerned the European Parliament's Data Protection Notice No 484 (https://www.europarl.europa.eu/data-protect/index.do), which sets out the conditions applicable to the processing of their personal data and the rights linked to that processing.

Procedure pages

How the committees handled the text, and how their members voted on it.

Procedure – committee asked for opinion 1 paragraph
TitleAmending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures
ReferencesCOM(2025)0989 – C10-0352/2025 – 2025/0419(COD)
Committee(s) responsible Date announced in plenaryENVI 12.2.2026
Opinion by Date announced in plenaryINTA 12.2.2026
Rapporteur for opinion Date appointedLynn Boylan 2.3.2026
Discussed in committee15.4.2026
Date adopted23.6.2026
Result of final vote+: –: 0:27 4 5
Final vote by roll call by the committee asked for opinion 3 paragraphs

27 · For

No group
Taner Kabilov, Branislav Ondruš
EPP
Borja Giménez Larraz, Dirk Gotink, Monika Hohlmeier, Gabriel Mato, Angelika Niebler, Jörgen Warborn, Iuliu Winkler, Bogdan Andrzej Zdrojewski, Juan Ignacio Zoido Álvarez, Željana Zovko
Renew
Jeannette Baljeu, João Cotrim De Figueiredo, Svenja Hahn
S&D
Brando Benifei, Delara Burkhardt, Andi Cristea, Hana Jalloul Muro, Ştefan Muşoiu, Matjaž Nemec, Kathleen Van Brempt
The Left
Pernando Barrena Arza, Lynn Boylan, Marina Mesure
Greens
Saskia Bricmont, Catarina Vieira

4 · Against

ESN
Markus Buchheit
Patriots
Christophe Bay, Thierry Mariani, Isabella Tovaglieri

5 · Abstained

ECR
Rihards Kols, Daniele Polato, Kris Van Dijck, Jessika van Leeuwen
EPP
Miriam Lexmann