Skip to content
EU Parl Watch

opinion parliamentary committee, 6 July 2026

On the proposal for a regulation of the European Parliament and of the Council establishing the Temporary Decarbonisation Fund

Document ITRE-AD-786735 · (COM(2025)0990 – C100353/2025 – 2025/0418(COD))

Committee on Industry, Research and Energy · Rapporteur: Massimiliano Salini

On Parliament’s site PDF Word

AI:In short

The Committee on Industry, Research and Energy gives its opinion on the proposed regulation establishing the Temporary Decarbonisation Fund, which would give temporary financial support to energy-intensive producers facing carbon leakage risk as free EU ETS allowances are phased out. The rapporteur regrets that CBAM addresses imports only, not exports, and urges the Commission to propose a permanent export solution in the 2026 ETS review; free allowances should remain until then. The opinion amends the proposal to require an early Commission assessment of the Fund's effectiveness by 31 March 2028, with a legislative proposal to widen its scope and increase its resources where appropriate. It clarifies that support must reflect the phase-out of free allocation for all relevant precursors, and must consider carbon price differences in export markets. It adds simplified conditionality and application rules for small and medium-sized enterprises, and requires the Commission to assess market access barriers and propose a support mechanism for undertakings not primarily exporting.

Position. The committee proposes amendments to the Commission proposal, including an early review of the Fund with a possible legislative proposal to widen its scope and resources, clarification that support covers precursors' phased-out free allocation, simplified rules for SMEs, and an assessment of market access barriers.

Key points

  1. The Fund would give transitional, targeted support to producers in energy-intensive sectors such as aluminium, fertilizers, iron and steel pending the 2026 EU ETS revision.
  2. The rapporteur urges the Commission to propose, in the ETS review, a permanent solution against carbon leakage on export markets, and says free allowances should remain as long as CBAM does not address export risk.
  3. The opinion requires the Commission to assess by 31 March 2028 whether the Fund prevents carbon leakage, supports export competitiveness, and has adequate resources, and to propose a revision where appropriate.
  4. Financial support must cover additional carbon costs across the whole production process, including the phase-out of free allocation for all relevant precursors as defined in Regulation 2025/2620.
  5. Eligible goods would include those listed in the Annex and goods identified as subject to a heightened remaining risk of carbon leakage under Article 6(3).
  6. Member States must communicate their annual contributions for 2026 and 2027 by 31 December 2027 and 31 December 2028, and transfer the amounts by 31 March 2029 as external assigned revenue.
  7. Operators producing and exporting eligible goods may apply for support by 31 March 2028, submitting production and export data for 2026 and 2027.
  8. The calculation of support must take into account the annual average closing prices of EU ETS allowances in 2026 and 2027 and the carbon price, or its absence, in the export market.
  9. Competent authorities must assess the competitiveness risk in the export destination caused by differences in carbon pricing and factor it into the support amount.
  10. SMEs would benefit from simplified conditionality and a simplified application procedure, relying on existing documents and not requiring new climate-neutrality plans or audits not otherwise required.
  11. The Commission must carry out an impact assessment within one year on a support mechanism for undertakings facing barriers to international markets, and then submit a legislative proposal.
  12. Member States must prevent, detect and tackle fraud, corruption, conflicts of interest, non-compliance and other irregularities, verify use of support, and the Commission may reduce and recover funds.

Who is affected

  • Energy-intensive producers in aluminium, fertilizers, iron and steel, who would receive transitional support for carbon costs.
  • Small and medium-sized enterprises, which would get simplified conditionality and application rules.
  • Member States, which must collect contributions, run applications and verify compliance.
  • The Commission, which must assess the Fund, report on spending and propose revisions or new support mechanisms.
  • Operators exporting eligible goods, who may apply for support by 31 March 2028.

Figures and deadlines

  • Support years 2028 and 2029, based on the production reference period 2026–2027.
  • Single call for applications in 2028 for the production reference period 2026-2027.
  • Member States communicate annual contributions for 2026 and 2027 by 31 December 2027 and 31 December 2028.
  • Member States transfer contributions by 31 March 2029.
  • Commission assessment of the Fund's effectiveness by 31 March 2028.
  • Commission report on expenditure by 31 December 2030.
  • Impact assessment on market access barriers within one year from entry into force.
  • Applications for support by 31 March 2028.

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

Full text

Jump to an amendment (26)
Short justification 116 paragraphs

The European Commission’s proposal concerning the Carbon Border Adjustment Mechanism (CBAM) includes the creation of a Temporary Decarbonization Fund.

This fund is designed to provide transitional and targeted financial support to European producers operating in several energy-intensive industrial sectors, including aluminium, fertilizers, iron, and steel pending the long-term solution which will be found in the proposal for a revision of the EU ETS in 2026. These sectors are particularly exposed to international competition and face a significant risk of losing competitiveness in markets outside the European Union during the transition to a stricter carbon pricing framework.

The main objective of the fund is therefore to temporarily compensate for the competitive disadvantages of the gradual phase-out of free allowances under the EU Emissions Trading System (ETS), which has historically helped mitigate carbon costs for certain industries. This measure may create additional cost pressures for EU producers, especially when they export goods to third countries that do not apply any equivalent carbon pricing mechanism.

In this context, the Temporary Decarbonization Fund is intended to act as a safeguard measure, ensuring that European industry can continue to compete internationally while adapting to the new regulatory environment and investing in decarbonization. The proposal identifies a range of products that are considered eligible to benefit from the financial support made available through the fund.

The Rapporteur notes that the proposal is limited in scope and time to prevent overlap with the EU ETS revision and reiterates the absolute necessity of having a permanent export solution for those CBAM-sectors most exposed to export activities. He regrets in that regard that CBAM so far has only addressed carbon leakage for imports and not for exports, and that the Commission has not yet come up with such a permanent export solution to address the risk of carbon leakage for CBAM goods exported from the EU as previously called for by the European Parliament. The Rapporteur is of the opinion that the free allowances for energy-intensive sectors should remain as long as CBAM does not address the export risk of carbon leakage. He therefore urges the Commission to present, as part of the ETS review, a proposal preventing the carbon leakage risk on export markets on a permanent basis. In the absence thereof, and in the meantime, the Rapporteur is willing to work constructively on the Temporary Decarbonisation Fund.

Given the uncertainty surrounding the magnitude of carbon leakage risks, particularly for export-oriented sectors, and the limited initial financial envelope of the Fund, it is necessary to provide for an early and comprehensive review of its effectiveness.

This report ensures that the Commission assesses whether the scope of eligible sectors and the level of financial resources are sufficient to meet the Fund’s objectives. It also introduces an obligation for the Commission to accompany that assessment with a legislative proposal, where appropriate, to expand the scope of the Fund and increase its financial capacity, including through a greater mobilisation of CBAM revenues.

For those eligible products, the financial support provided by the fund must be adequate to cover the additional carbon costs generated by the CBAM factor throughout the entire production process.

However, the current reference to the EU ETS free allocation regulation may be interpreted as limiting such support solely to the final stage of production, particularly in situations where the overall production process is divided among multiple installations.

For this reason, the Opinion establishes that it should be explicitly clarified that financial support must also reflect the progressive phase-out of free allocation for all relevant precursors, as defined in Regulation 2025/2620 on CBAM benchmarks, adopted pursuant to CBAM Regulation 2023/956.

AMENDMENTS

The Committee on Industry, Research and Energy submits the following to the Committee on the Environment, Climate and Food Safety, as the committee responsible:

Read the rest (104 paragraphs)

Amendment 1

Proposal for a regulation

Recital 2

Text proposed by the CommissionAmendment
(2) The Union’s environmental objectives, as set out in Article 191 of the Treaty, include preserving and improving the quality of the environment and promoting measures at international level to address global environmental challenges. They are pursued among other things through carbon pricing instruments, such as the Union’s Emission Trading System (‘EU-ETS’) established by Directive 2003/87/EC7 . Where the Union’s international partners have policy approaches that are significantly below the level of the Union’s climate ambition, production in third countries is not subject to comparable carbon constraints. This asymmetry risks incentivising the relocation of production of carbon-intensive goods – a phenomenon known as carbon leakage – which would undermine the attainment of the emission-reduction objectives of Directive 2003/87/EC. Such relocation may ultimately lead to an overall increase in global greenhouse gas emissions, thereby compromising the environmental integrity and effectiveness of the Union climate policy.(2) The Union’s environmental objectives, as set out in Article 191 of the Treaty, include preserving and improving the quality of the environment and promoting measures at international level to address global environmental challenges. They are pursued among other things through carbon pricing instruments, such as the Union’s Emission Trading System (‘EU-ETS’) established by Directive 2003/87/EC7. Where the Union’s international partners have policy approaches that are significantly below the level of the Union’s climate ambition, production in third countries is not subject to comparable carbon constraints. This asymmetry risks incentivising the relocation of production of carbon-intensive goods – a phenomenon known as carbon leakage – which would undermine the attainment of the emission-reduction objectives of Directive 2003/87/EC. Such relocation may ultimately lead to an overall increase in global greenhouse gas emissions, thereby compromising the environmental integrity and effectiveness of the Union climate policy. This asymmetry also risks hampering the level playing field for companies covered and indirectly impacted by the EU-ETS in the Union but active on export markets where local producers may not face a similar carbon price.
7 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj).7 Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32, ELI: http://data.europa.eu/eli/dir/2003/87/oj).

Amendment 2

Proposal for a regulation

Recital 4

Text proposed by the CommissionAmendment
(4) Energy-intensive industries covered by Directive 2003/87/EC progressively internalise the cost of their greenhouse gas emissions. The reduced Union-wide emissions cap, combined with the gradual phase-out of free allocation provided for in that Directive, requires cost-intensive and rapid adaptations by the industries covered by Directive 2003/87/EC, thereby increasing the short-term risk of carbon leakage. That remaining risk of carbon leakage is not fully prevented by Regulation (EU) 2023/956 of the European Parliament and of the Council8 and should therefore be addressed through additional measures supporting the transition and promoting the decarbonisation of industrial sectors.(4) Energy-intensive industries covered by Directive 2003/87/EC progressively internalise the cost of their greenhouse gas emissions. The reduced Union-wide emissions cap, combined with the gradual phase-out of free allocation and rising emissions allowance prices, provided for in that Directive, requires cost-intensive and rapid adaptations by the industries covered by Directive 2003/87/EC, thereby increasing the short-term risk of carbon leakage for sectors facing difficulties to sufficiently modernize their production processes or transition to low-carbon technologies. That remaining risk of carbon leakage is not fully prevented by Regulation (EU) 2023/956 of the European Parliament and of the Council8 and should therefore be addressed through additional measures supporting the transition and promoting the decarbonisation of industrial sectors.
8 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).8 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 3

Proposal for a regulation

Recital 5

Text proposed by the CommissionAmendment
(5) To incentivise industrial decarbonisation action, it is appropriate to establish a Union funding instrument, the Temporary Decarbonisation Fund (the ‘Fund’), providing temporary financial support to operators in carbon intensive sectors that are subject to the remaining risk of carbon leakage, ensuring that decarbonisation efforts within the Union are preserved and that emissions reduction incentives remain effective. Such support should be strictly limited to what is necessary to mitigate that remaining risk of carbon leakage, be proportionate, and be conditional upon demonstrable progress in reducing greenhouse gas emissions.(5) To incentivise industrial decarbonisation action, it is appropriate to establish a Union funding instrument, while also ensuring a level playing field both within the Union and abroad, the Temporary Decarbonisation Fund (the ‘Fund’), providing temporary financial support to operators in carbon intensive sectors that are subject to the remaining risk of carbon leakage, ensuring that decarbonisation efforts within the Union are preserved and that emissions reduction incentives remain effective. Such support should be strictly limited to what is necessary to mitigate that remaining risk of carbon leakage, be proportionate, and be conditional upon demonstrable progress in reducing greenhouse gas emissions.

Amendment 4

Proposal for a regulation

Recital 5 a (new)

Text proposed by the CommissionAmendment
(5b) While this Regulation provides targeted support to address the remaining risk of carbon leakage and to preserve the competitiveness of Union industry, certain undertakings, in particular small and medium-sized enterprises and operators not currently engaged in export activities, may face structural barriers to accessing international markets. Those barriers may arise, inter alia, from comparatively higher production costs linked to European Union’s regulatory requirements and the lack of financial and administrative capacity to internationalise their operations. In order to ensure the decarbonization of the global supply chains by equalizing the price of carbon emissions between domestic European products and goods imported from non-EU countries and to support the broader objective of maintaining and strengthening the competitiveness of Union industry, it is appropriate for the Commission to assess the need for additional support mechanisms aimed at facilitating market access and enhancing the competitiveness of such undertakings. That assessment should consider the potential design of a Union instrument providing targeted and proportionate support, while ensuring consistency with Union climate objectives and international obligations.

Amendment 5

Proposal for a regulation

Recital 8

Text proposed by the CommissionAmendment
(8) The Fund should provide financial support in the years 2028 and 2029 to the final beneficiaries to address their exposure to the remaining risk of carbon leakage, determinable based on the two-year production reference period 2026–2027. Given the need to ensure continuity of decarbonisation efforts and address the remaining risks of carbon leakage and the fact that CBAM revenue will only become available in 2028, it is appropriate to allow support under this Regulation to cover actions before the entry into force of this Regulation, in accordance with Article 3(2) of Regulation 2024/2509. Such retroactive eligibility is strictly limited to actions that contribute to the environmental objectives of this Regulation.(8) The Fund should provide financial support in the years 2028 and 2029 to the final beneficiaries to address their exposure to the remaining risk of carbon leakage, determinable based on the two-year exported production reference period 2026–2027. Given the need to ensure continuity of decarbonisation efforts and address the remaining risks of carbon leakage and the fact that CBAM revenue will only become available in 2028, it is appropriate to allow support under this Regulation to cover actions before the entry into force of this Regulation, in accordance with Article 3(2) of Regulation 2024/2509. Such retroactive eligibility is strictly limited to actions that contribute to the environmental objectives of this Regulation.

Amendment 6

Proposal for a regulation

Recital 10

Text proposed by the CommissionAmendment
(10) Given the temporary nature of the Fund, its governance should be cost-efficient and minimise to the extent possible the administrative burden for both the final beneficiaries of the financial support and the Member States’ competent authorities. Therefore, a single call for applications in 2028 for the production reference period 2026-2027 should be provided for.(10) Given the temporary nature of the Fund, its governance should be cost-efficient and minimise to the extent possible the administrative burden for both the final beneficiaries of the financial support and the Member States’ competent authorities. Therefore, a single call for applications in 2028 for the exported production reference period 2026-2027 should be provided for.

Amendment 7

Proposal for a regulation

Recital 15

Text proposed by the CommissionAmendment
(15) Following the submission of applications, the methodology for calculating the financial support by the competent authorities designated by the Member States should be laid down. That calculation should take into account the annual average of the closing prices of EU-ETS allowances on the auction platform for the years 2026 and 2027 as those years are the reference years for which the support is awarded and better reflect the cost of addressing the remaining risk of carbon leakage. Following the calculations, the competent authorities should provide the Commission with a list identifying all beneficiaries and their respective calculated financial support.(15) Following the submission of applications, the methodology for calculating the financial support by the competent authorities designated by the Member States should be laid down. That calculation should take into account the annual average of the closing prices of EU-ETS allowances on the auction platform for the years 2026 and 2027 as those years are the reference years for which the support is awarded and better reflect the cost of addressing the remaining risk of carbon leakage; it should also consider the level of the carbon price in the export market or the absence thereof. Following the calculations, the competent authorities should provide the Commission with a list identifying all beneficiaries and their respective calculated financial support.

Amendment 8

Proposal for a regulation

Article 2 – paragraph 1 – point c

Text proposed by the CommissionAmendment
(c) ‘eligible good’ means any of the goods listed in the Annex;(c) ‘eligible good’ means any of the goods listed in the Annex as well as goods identified as being subject to a heightened remaining risk of carbon leakage according to Article 6(3);

Amendment 9

Proposal for a regulation

Article 3 – paragraph 3

Text proposed by the CommissionAmendment
3. Each Member State shall communicate to the Commission the exact annual amounts to contribute to the Fund for the years 2026 and 2027 respectively by 31 December 2027 and 31 December 2028. Member States shall transfer to the Fund a monetary amount that corresponds to the amount referred to in paragraph 2 of this Article respectively by 31 March 2028 and 31 March 2029. The amounts contributed shall be assigned revenue to the Fund in accordance with Article 21(5) of Regulation (EU, Euratom) 2024/2509. By way of derogation from that provision, the amounts contributed shall constitute external assigned revenue.3. Each Member State shall communicate to the Commission the exact annual amounts to contribute to the Fund for the years 2026 and 2027 respectively by 31 December 2027 and 31 December 2028. Member States shall transfer to the Fund a monetary amount that corresponds to the amount referred to in paragraph 2 of this Article by 31 March 2029. The amounts contributed shall be assigned revenue to the Fund in accordance with Article 21(5) of Regulation (EU, Euratom) 2024/2509. By way of derogation from that provision, the amounts contributed shall constitute external assigned revenue.

Amendment 10

Proposal for a regulation

Article 3 – paragraph 6 a (new)

Text proposed by the CommissionAmendment
6a. By 31 March 2028, the Commission shall carry out and submit to the European Parliament and to the Council a comprehensive assessment of the effectiveness of the Fund in:
(a) preventing carbon leakage, including by assessing whether the current scope of eligible goods and sectors adequately reflects the sectors exposed to a risk of relocation of production outside the Union;
(b) supporting the export competitiveness of Union producers, in particular in sectors exposed to international competition.
The assessment shall, in particular:
(i) evaluate whether additional goods or sectors should be considered eligible for support under this Regulation on the basis of their exposure to carbon leakage or their need for export support;
(ii) assess the adequacy of the financial resources allocated to the Fund in light of its objectives.
(iii) assess the effectiveness of the Fund and of the CBAM in contributing to the preservation of employment and the prevention of relocation of industries within the Union, in particular in sectors exposed to a risk of carbon leakage and international competition;
(iv) assess the contribution of the Fund and of the CBAM to the decarbonisation of the sectors covered by this Regulation.
On the basis of that assessment, the Commission shall, where appropriate, submit, together with the report, a legislative proposal to revise this Regulation, with a view to:
(a) extending the scope of the Fund to additional goods or sectors; and
(b) increasing the financial resources of the Fund, including by allowing for the allocation of up to 100% of the revenues generated from the sale of CBAM certificates related to exports, excluding the administrative costs incurred for the implementation of the Fund, with the aim to channel revenues back to industry to support decarbonization and maintain competitiveness.
(c) assess the appropriateness of extending the conditionality requirements laid down in Article 7, including by evaluating whether financial support under the Fund should be made subject to additional conditions ensuring that:
(i) the operator demonstrates that the investments supported lead to verifiable greenhouse gas emission reductions and do not support incremental improvements to fossil-fuel-dependent technologies;
(ii) the operator and, where applicable, its parent company are not established in jurisdictions included in the Union list of non-cooperative jurisdictions for tax purposes and do not engage in aggressive tax planning practices;
(iii) the operator demonstrates that the investment does not result in workforce reductions and is implemented in full compliance with applicable labour law and trade union rights, including workers’ information and consultation rights.

Amendment 11

Proposal for a regulation

Article 4 – paragraph 3

Text proposed by the CommissionAmendment
3. By 31 December 2030, the Commission shall present a report to the European Parliament and the Council on the expenditure financed by the Fund. This report shall contain at least a detailed breakdown of funds disbursed by the Fund and applications per Member State, sector, goods and installations, and an evaluation of the Fund.3. By 31 December 2030, the Commission shall present a report to the European Parliament and the Council on the expenditure financed by the Fund. This report shall contain at least a detailed breakdown of funds disbursed by the Fund and applications per Member State, sector, goods and installations, verifiable emission reductions achieved, and an evaluation of the Fund.

Amendment 12

Proposal for a regulation

Article 4 a (new)

Text proposed by the CommissionAmendment
Article 4a
Evaluation of market access barriers for certain undertakings
1. Within one year from the entry into force of this Regulation, the Commission shall carry out an impact assessment on the need for, and possible design of, a Union support mechanism aimed at undertakings covered by Directive 2003/87/EC that, despite having access to export markets, are not engaged primarily in export activities or face significant barriers to accessing international markets.
The impact assessment shall, in particular:
(a) analyse the economic and structural barriers faced by such undertakings in accessing international markets, including those linked to production costs associated with Union climate policies;
(b) evaluate the extent to which such barriers affect their competitiveness and their capacity to expand beyond the internal market;
(c) assess the feasibility, effectiveness and proportionality of establishing a Union-level support mechanism, including financial instruments, to facilitate market access and strengthen their competitiveness;
(d) ensure consistency with Union climate objectives, State aid rules, and the Union’s international obligations.
2. On the basis of the impact assessment referred to in paragraph 1, the Commission shall submit a legislative proposal establishing a support mechanism at Union level, including provisions on its scope, governance, financing and eligibility criteria.

Amendment 13

Proposal for a regulation

Article 6 – paragraph 1

Text proposed by the CommissionAmendment
1. The operator of an installation producing goods as listed in the Annex, which goods fall under the Combined Nomenclature (‘CN’) codes in Regulation (EEC) No 2658/87, shall be eligible to receive financial support in accordance with Article 9 and subject to the conditions set out in Article 7.1. The operator of an installation within the scope of the Directive 2003/87/EU, located in the Union that produces and exports goods as listed in the Annex, which goods fall under the Combined Nomenclature (‘CN’) codes in Regulation (EEC) No 2658/87, shall be eligible to receive financial support in accordance with Article 9 and subject to the conditions set out in Article 7.

Amendment 14

Proposal for a regulation

Article 7 – paragraph 1 – point c

Text proposed by the CommissionAmendment
(c) the cost of implementing the recommendations referred to in (a) is disproportionate and the operator demonstrates a legal commitment within the meaning of Article 3d of Implementing Regulation (EU) 2019/1842 for investments implementing other measures which will lead to greenhouse gas emission reductions equivalent to those recommended by the audit report or by the certified Energy Management System for the installation concerned.(c) the cost of implementing the recommendations referred to in (a) is disproportionate and the operator demonstrates a legal commitment within the meaning of Article 3d of Implementing Regulation (EU) 2019/1842 for investments implementing other measures which will lead to verifiable greenhouse gas emission reductions at least equivalent to those recommended by the audit report or by the certified Energy Management System for the installation concerned.

Amendment 15

Proposal for a regulation

Article 7 a (new)

Text proposed by the CommissionAmendment
Article 7a
Simplified conditionality for SMEs
1. By way of derogation from Article 7, where an SME undertaking is subject to the obligation to conduct an energy audit as a stand-alone energy audit or within the framework of a certified Energy Management System or Environmental Management System, it shall receive financial support from the Fund provided that it demonstrates to the satisfaction of the competent authority that one of the following conditions is fulfilled:
(a) all recommendations under Article 11 of Directive (EU) 2023/1791 have been implemented;
(b) the pay-back time for any remaining relevant investments exceeds three years;
(c) the cost of implementing the recommendations referred to in point (a) is disproportionate and the SME undertaking demonstrates a legal commitment within the meaning of Article 3d of Implementing Regulation (EU) 2019/1842 for investments implementing other measures which will lead to greenhouse gas emission reductions equivalent to those recommended by the audit report or by the certified Energy Management System or Environmental Management System for the installation or production site concerned.
2. The conditions set out in paragraph 1, points (a), (b) and (c), may also apply to SMEs that are not subject to the obligation to conduct an energy audit, provided that they voluntarily submit an energy audit compliant with the minimum criteria set out in Annex VI to Directive (EU) 2023/1791.
3. Alternatively to paragraphs 1 and 2, an SME shall receive financial support from the Fund provided that it demonstrates a legal commitment within the meaning of Article 3d of Implementing Regulation (EU) 2019/1842 made for investments to achieve the targets and milestones referred to in a climate neutrality plan and which is at least equivalent to the support amount applied for under this Regulation.
4. Where an SME does not fall under paragraphs 1 or 2 and does not submit a climate-neutrality plan pursuant to paragraph 3, it shall receive financial support from the Fund provided that it demonstrates the following cumulative conditions:
(a) investments reducing greenhouse gas emissions or emissions intensity;
(b) investments reducing energy consumption or improving energy efficiency;
(c) electrification or use of low-carbon energy;
(d) reduction in the use of carbon-intensive inputs or substitution by lower-carbon inputs;
(e) participation in recognised national, regional or sectoral decarbonisation, energy-efficiency or environmental management schemes;
5. SMEs shall not be required to prepare a new climate-neutrality plan, verified climate-neutrality report, energy audit, certified Energy Management System or certified Environmental Management System solely for the purpose of receiving support under this Regulation, unless such document or system is otherwise required under Union or national law. The competent authority shall apply this Article in a proportionate manner, taking into account the size, administrative capacity and resources of the undertaking concerned.

Amendment 16

Proposal for a regulation

Article 8 – paragraph 1

Text proposed by the CommissionAmendment
1. The operator of an installation producing goods that are eligible for financial support may submit an application for such support from the Fund by 31 March 2028. That application shall be submitted to the competent authority of the Member State where the operator of the installation is established and cover the two years of application of the Fund.1. The Union’s operator of an installation producing and exporting goods that are eligible for financial support may submit an application for such support from the Fund by 31 March 2028. That application shall be submitted to the competent authority of the Member State where the operator of the installation is established and cover the two years of application of the Fund.

Amendment 17

Proposal for a regulation

Article 8 – paragraph 2 – point a

Text proposed by the CommissionAmendment
(a) for all operators, a production data report complementing the verified activity level reports for 2026 and 2027 submitted pursuant to Article 3 of Implementing Regulation (EU) 2019/1842, providing the necessary production data to verify the eligibility for financial support;(a) for all operators, a production and export data report complementing the verified activity level reports for 2026 and 2027 submitted pursuant to Article 3 of Implementing Regulation (EU) 2019/1842, providing the necessary exported production data to verify the eligibility for financial support;

Amendment 18

Proposal for a regulation

Article 8 – paragraph 2 – point c – point ii a (new)

Text proposed by the CommissionAmendment
(iia) documentary evidence of the fulfilment of the conditions set out in Article 7 points 3a and 3b.

Amendment 19

Proposal for a regulation

Article 8 a (new)

Text proposed by the CommissionAmendment
Article 8a
Simplified application procedure for SMEs
By way of derogation from Article 8, SMEs undertakings applying for support under Article 7a may submit a simplified application containing only the information and evidence strictly necessary to demonstrate compliance with Article 7a and to calculate the amount of support.
The Commission is empowered to adopt implementing acts to further define the standard format, minimum content and evidence requirements for that simplified application, in accordance with the examination procedure referred to in Article 15(2). Those implementing acts shall ensure that SMEs undertakings may rely, to the greatest extent possible, on existing documents and shall not impose requirements to prepare new climate-neutrality plans, verified climate-neutrality reports, energy audits, certified Energy Management Systems or certified Environmental Management Systems where those are not otherwise required under Union or national law.

Amendment 20

Proposal for a regulation

Article 9 – paragraph 1

Text proposed by the CommissionAmendment
1. The competent authorities shall assess and calculate the amount of financial support to be provided to eligible operators, for the production of each of the goods listed in the Annex, based on the amount of free allocation phased out. That amount of allowances shall be calculated in accordance with Article 16(8) of Delegated Regulation (EU) 2019/331 and take into account the Decision the Commission has adopted in accordance with Article 23(4) of that Regulation. To obtain the financial value of the support, the amount of free allowances shall be adjusted to the share of production (in volume) of goods listed in the Annex, and multiplied with the annual average of the closing prices of EU ETS allowances on the common auction platform in 2026 and 2027, in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830.1. The competent authorities shall assess and calculate the amount of financial support to be provided to eligible operators, for the production of each of the goods listed in the Annex, based on the amount of free allocation phased out, taking into account also the free allocation phased out for the relevant precursors as defined in the Regulation 2025/2620 adopted in accordance with Regulation 2023/956. That amount of allowances shall be calculated in accordance with Article 16(8) of Delegated Regulation (EU) 2019/331 and take into account the Decision the Commission has adopted in accordance with Article 23(4) of that Regulation. To obtain the financial value of the support, the amount of free allowances shall be adjusted to the share of production (in volume) of goods listed in the Annex, and multiplied with the annual average of the closing prices of EU ETS allowances on the common auction platform in 2026 and 2027, in accordance with the procedures laid down in Delegated Regulation (EU) 2023/2830.

Amendment 21

Proposal for a regulation

Article 9 – paragraph 1 a (new)

Text proposed by the CommissionAmendment
1a. The competent authorities shall assess to the extent possible the competitiveness risk faced by the goods in the export destination due to the differences of carbon pricing schemes in the targeted market and the Union territory and factor it in the calculation of the amount of financial support to be granted.

Amendment 22

Proposal for a regulation

Article 10 – paragraph 1 – point a

Text proposed by the CommissionAmendment
(a) review the calculation performed by the competent authorities pursuant to Article 9(1);(a) review the calculation performed by the competent authorities pursuant to Article 9(1) and (1a);

Amendment 23

Proposal for a regulation

Article 11 – paragraph 1

Text proposed by the CommissionAmendment
1. Following the adoption of the decision referred to in Article 10(3), the Commission shall disburse the total amount set out in that decision to the competent authorities. By derogation from Article 196(3) of Regulation (EU, Euratom) 2024/2509, the Commission may also pay support with respect to investments and productions even if already completed.1. Following the adoption of the decision referred to in Article 10(3), the Commission shall disburse the total amount set out in that decision to the competent authorities. By derogation from Article 196(3) of Regulation (EU, Euratom) 2024/2509, the Commission support will be paid to export productions already completed.

Amendment 24

Proposal for a regulation

Article 12 – paragraph 2 – point a

Text proposed by the CommissionAmendment
(a) that Member States take appropriate measures to prevent, detect and tackle fraud, corruption, conflicts of interests and all other irregularities affecting the financial interest of the Union within the meaning of Article 61 of Regulation (EU, Euratom) 2024/2509 and to take legal action to recover funds that have been unduly spent or misappropriated;(a) that Member States take appropriate measures to prevent, detect and tackle fraud, corruption, conflicts of interests non-compliance and all other irregularities affecting the financial interest of the Union within the meaning of Article 61 of Regulation (EU, Euratom) 2024/2509 and to take legal action to recover funds that have been unduly spent or misappropriated. Member States shall verify that the final beneficiaries have used the financial support to carry out the investments and that they have complied and continue to comply with the conditions referred to in Article 7;

Amendment 25

Proposal for a regulation

Article 12 – paragraph 2 – point e

Text proposed by the CommissionAmendment
(e) to expressly authorise that the Commission has the right to reduce the financial support under the Fund proportionately and recover any amount due to the Union budget, in cases of fraud, corruption, conflict of interests or any other irregularity affecting the financial interests of the Union.(e) to expressly authorise that the Commission has the right to reduce the financial support under the Fund proportionately and recover any amount due to the Union budget, in cases of fraud, corruption, conflict of interests, non-compliance or any other irregularity affecting the financial interests of the Union.

Amendment 26

Proposal for a regulation

Annex I – paragraph 1 – point 1 – table

Text proposed by the Commission
CN codeDescription
Amendment
CN codeDescription
25070080Kaolinic clays (other than kaolin)
25231000Cement clinkers
25232100White Portland cement, whether or not artificially coloured
25232900Other Portland cement
25233000Aluminous cement
25239000Other hydraulic cements
31021012Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing =>31,8% but <=33,2 % by weight of urea (excl. that in packages with a gross weight of <= 10 kg)
31021015Urea in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product and containing >33,2% but <=55% by weight of urea (excl. that in packages with a gross weight of <= 10 kg)
31021019Urea, whether or not in aqueous solution, containing >45% nitrogen in relation to the weight of the dry product (excl. that in tablets or similar forms, or in packages with a gross weight of 31,8% but <=55% by weight of urea)
31021090Urea, whether or not in aqueous solution, containing <= 45% by weight of nitrogen on the dry anhydrous product (excl. goods of this chapter in tablets or similar forms or in packages of a gross weight of <= 10 kg)
31022100Ammonium sulphate (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
31023090Ammonium nitrate (excl. that in aqueous solution, in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
31024010Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances, for use as fertilisers, containing <= 28% nitrogen by weight (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
31028000RSM/UAN
31052090Mineral or chemical fertilisers containing nitrogen, phosphorus and potassium, with a nitrogen content <= 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
31053000Diammonium hydrogen orthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
31059020Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, containing > 10% nitrogen by weight (excl. in tablets or similar forms, or in packages with a gross weight of <= 10 kg)
720852Flat-rolled products of iron or non-alloy steel, of a width of = 4,75 mm but <= 10 mm, without patterns in relief
7216390U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 220 mm
72024110Ferro-chromium, containing by weight > 4% but <= 6% carbon
72024950Ferro-chromium, containing by weight > 0,05% but <= 0,5% carbon
72051000Granules, of pig iron, spiegeleisen, iron or steel (excl. granules of ferro-alloys, turnings and filings of iron or steel, certain small calibre items, defective balls for ball-bearings)
72061000Ingots, of iron and non-alloy steel (excl. remelted scrap ingots, continuous cast products, iron of heading 7203)
72071290Semi-finished products of iron or non-alloy steel, containing by weight = twice the thickness, forged
72071912Semi-finished products, of iron or non-alloy steel, containing by weight < 0,25% carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting
72071980Semi-finished products of iron or non-alloy steel, containing by weight < 0,25% carbon (excl. semi-products, of square, rectangular, circular or polygonal cross-section)
72072017Semi-finished products of iron or non-alloy steel, containing by weight >= 0,6% carbon, of square or rectangular cross-section, the width < twice the thickness, rolled or obtained by continuous casting (excl. free-cutting steel)
72072039Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25% carbon, of rectangular "other than square" cross-section and the width >= twice the thickness, forged
72081000Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process
72082600Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of >= 3 mm but < 4,75 mm, pickled, without patterns in relief
72082700Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of < 3 mm, pickled, without patterns in relief
72085120Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of > 15 mm, without patterns in relief
72085191Flat-rolled products of iron or non-alloy steel, of a width of >= 2.050 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of > 10 mm but <= 15mm without patterns in relief (excl "wide flats")
72085198Flat-rolled products of iron or non-alloy steel, of a width of = 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of > 10 mm but <= 15 mm without patterns in relief
72085200Flat-rolled products of iron or non-alloy steel, of a width of = 4,75 mm but <= 10 mm without patterns in relief
72085299Flat-rolled products of iron or non-alloy steel, of a width of = 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of >= 4,75 mm but <= 10 mm, without patterns in relief (excl rolled on four faces or a closed bow pass of width <= 1250mm)
72085310Flat-rolled products of iron or non-alloy steel, of a width of = 4 mm but < 4,75 mm, without patterns in relief
72085400Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of < 3 mm, without patterns in relief
72089020Flat-rolled products of iron or steel, of a width >= 600 mm, hot-rolled and further worked, but not clad, plated or coated, perforated
72091500Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of >= 3 mm
72091790Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of >= 0,5 mm but <= 1 mm (excl electrical)
72091891Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of >= 0,35 mm but < 0,5 mm (excl. electrical)
72091899Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of < 0,35 mm (excl. electrical)
72092500Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of >= 3 mm
72092690Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of > 1 mm but < 3 mm (excl. electrical)
72092790Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, not in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of >= 0,5 mm but <= 1 mm (excl. electrical)
72099020Flat-rolled products of iron or steel, of a width of >= 600 mm, cold-rolled "cold-reduced" and further worked, but not clad, plated or coated, perforated
72099080Flat-rolled products of iron or steel, of a width of >= 600 mm, cold-rolled "cold-reduced" and further worked, but not clad, plated or coated, non-perforated
72101100Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold- rolled "cold-reduced", tinned, of a thickness of >= 0,5 mm
72101220Tinplate of iron or non-alloy steel, of a width of >= 600 mm and of a thickness of = 97% of tin], not further worked than surface-treated
72101280Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", plated or coated with tin, of a thickness of < 0,5 mm (excl. tinplate)
72102000Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold- rolled "cold-reduced", plated or coated with lead, incl. terne-plate
72105000Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold- rolled "cold-reduced", plated or coated with chromium oxides or with chromium and chromium oxides
72107010Tinplate of a width of >= 600 mm and of a thickness of = 97% of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", varnished
72109040Flat-rolled products of iron or non-alloy steel, tinned and printed, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced"
72109080Flat-rolled products of iron or non-alloy steel, hot-rolled or cold-rolled "cold-reduced", of a width of >= 600 mm, plated or coated (excl. plated or coated with thin, lead "incl. terne- plate", zinc, aluminium, chromium, chromium oxides, plastics, platinum, painted or varnished, clad and tinned and printed)
72112380Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm and of a thickness of < 0,35 mm, simply cold-rolled "cold-reduced", not clad, plated or coated, containing by weight < 0,25% of carbon (excl. electrical plate)
72112900Flat-rolled products of iron or non-alloy steel, of a width of = 0,25% of carbon
72119020Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced" and further worked, but not clad, plated or coated non-perforated
72119080Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced" and further worked, but not clad, plated or coated non-perforated
72121090Flat-rolled products of iron or non-alloy steel, hot-rolled or cold-rolled "cold-reduced", of a width of < 600 mm, tinned (excl. tinplate, not further worked than surface-treated)
72122000Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", electrolytically plated or coated with zinc
72123000Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", tinned (excl. electrolytically plated or coated with zinc)
72124020Tinplate of a width of = 97% of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", varnished
72124080Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", painted, varnished or plastic coated (excl. tinplate, not further worked than varnished, and products plated or coated with chromium oxides or with chromium and chromium oxides, varnished)
72125030Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", plated or coated with chromium or nickel
72125040Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", plated or coated with copper
72125061Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", plated or coated with aluminium-zinc alloys
72125069Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", plated or coated with aluminium (excl. products plated or coated with aluminium-zinc alloys)
72125090Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", clad (excl. products plated or coated with tin or zinc, copper, with chromium oxides or with chromium and chromium oxides, chromium, nickel or aluminium, painted or varnished, and plastic-coated)
72126000Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", clad
72131000Bars and rods, hot-rolled, in irregularly wound coils of iron or non-alloy steel, with indentations, ribs, grooves or other deformations produced during the rolling process
72132000Bars and rods, hot-rolled, in irregularly wound coils, of non-alloy free-cutting steel (excl. bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process)
72139120Bars and rods, hot-rolled, of the type used for tyre cord, smooth, of iron or non-alloy steel, in irregularly wound coils
72149995Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot- extruded, containing by weight >= 0,25% carbon, of square or of other than rectangular or circular cross-section (excl. indentations, ribs, grooves or other deformations produced during the rolling process, twisted after rolling, and of free-cutting steel)
72151000Bars and rods, of non-alloy free-cutting steel, not further worked than cold-formed or cold-finished
72155011Other bars and rods of iron or non-alloy steel, not further worked than cold-formed or cold-finished, containing by weight < 0,25% of carbon of rectangular "other than square" cross-section (excl. those of free-cutting steel)
72155080Other bars and rods of iron or non-alloy steel, not further worked than cold-formed or cold-finished, containing by weight >= 0,25% of carbon (excl. those of free-cutting steel)
72159000Bars or rods, of iron or non-alloy steel, cold-formed or cold-finished and further worked or hot-formed and further worked, n.e.s.
72163110U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height >= 80 mm but <= 220 mm
72163211I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot- drawn or extruded, of a height >= 80 mm but <= 220 mm
72163219I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height >= 80 mm but <= 220 mm (excl. 7216.32.11)
72163291I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot- drawn or extruded, of a height > 220 mm
72163299I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 220 mm (excl. 7216.32.91)
72163310H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height >= 80 mm but <= 180mm
72163390H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height > 180 mm
72165099Profile of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded (other than with a cross-section which is capable of being enclosed in a square the side of which is <= 80 mm and U-, I-. H- L-, or T- sections and ribbed sections [ribbed steel]
72166900Angles, shapes and sections, of iron or non-alloy steel, not further worked than cold- formed or cold-finished (excl. profiled sheet)
72171090Wire of iron or non-alloy steel, in coils, containing by weight >= 0,6% carbon, not plated or coated, whether or not polished (excl. hot-rolled bars and rods)
72172090Wire of iron or non-alloy steel, in coils, containing by weight >= 0,6% carbon, plated or coated with zinc (excl. bars and rods)
72173041Wire of iron or non-alloy steel, in coils, containing by weight < 0,25% carbon, copper- coated (excl. bars and rods)
72173049Wire of iron or non-alloy steel, in coils, containing by weight < 0,25% carbon, plated or coated with base metals (excl. products plated or coated with zinc or copper and bars and rods)
72173090Wire of iron or non-alloy steel, in coils, containing by weight >= 0,6% carbon, plated or coated with base metals (excl. products plated or coated with zinc, and bars and rods)
72179020Wire of iron or non-alloy steel, in coils, containing by weight < 0,25% carbon, plated or coated (excl. products plated or coated with base metals and bars and rods)
72179090Wire of iron or non-alloy steel, in coils, containing by weight >= 0,6% carbon, plated or coated (excl. products plated or coated with base metals, and bars and rods)
72181000Steel, stainless, in ingots and other primary forms (excl. waste and scrap in ingot form, and products obtained by continuous casting)
72189110Semi-finished products of stainless steel, of rectangular "other than square" cross- section, containing by weight >= 2,5% nickel
72189180Semi-finished products of stainless steel, of rectangular "other than square" cross- section, containing by weight < 2,5 nickel
72189919Semi-finished products of stainless steel, of square cross-section, forged
72189920Semi-finished products of stainless steel, of circular cross-section or of cross-section other than square or rectangular, rolled or obtained by continuous casting
72189980Semi-finished products of stainless steel, forged (excl. products of square or rectangular cross-section)
72191390Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, in coils, of a thickness of >= 3 mm but <= 4,75mm, containing by weight <2,5 nickel
72192210Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 4,75 mm but = 2,5% nickel
72192190Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 4,75 mm but <= 10 mm, containing by weight <2,5% nickel
72192300Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 3 mm and < 4,75 mm
72192400Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 3 mm
72193100Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= 4,75 mm
72193210Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= 3 mm but = 2,5% nickel
72193290Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of >= 3 mm but <= 4,75 mm containing by weight < 2,5% nickel
72193510Flat-rolled products of stainless steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of = 2,5% nickel
72199020Flat-rolled products of stainless steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked, perforated
72202021Flat-rolled products of stainless steel, of a width of = 3 mm and containing by weight >= 2,5% nickel
72202029Flat-rolled products of stainless steel, of a width of = 3 mm and containing by weight < 2,5% nickel
72202041Flat-rolled products of stainless steel, of a width of 0,35 mm but = 2,5% nickel
72202049Flat-rolled products of stainless steel, of a width of 0,35 mm but < 3 mm, and containing by weight < 2,5% nickel
72202081Flat-rolled products of stainless steel, of a width of = 2,5% nickel
72202089Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of <= 0,35mm and containing by weight <2,5% nickel
72209020Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked, perforated
72209080Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked, non-perforated
72210010Bars and rods of stainless steel, hot-rolled, in irregularly wound coils, containing by weight >= 2,5% nickel
72210090Bars and rods of stainless steel, hot-rolled, in irregularly wound coils, containing by weight < 2,5% nickel
72221111Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section of a diameter of >= 800 mm, containing by weight >= 2,5% nickel
72221119Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section of a diameter of >= 800 mm, containing by weight < 2,5% nickel
72221181Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section measuring = 2,5% nickel
72221189Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section measuring < 80 mm and containing by weight < 2,5% nickel
72221910Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, containing by weight >= 2,5% nickel (excl. such products of circular cross- section)
72221990Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, containing by weight < 2,5% nickel (excl. such products of circular cross- section)
72222011Bars and rods of stainless steel, of circular cross-section of a diameter >= 80 mm, simply cold-formed or cold-finished, containing by weight >= 2,5% nickel
72222019Bars and rods of stainless steel, of circular cross-section of a diameter >= 80 mm, simply cold-formed or cold-finished, containing by weight < 2,5% nickel
72222021Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring >= 25 mm but = 2,5% nickel
72222029Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring >= 25 mm but < 80 mm and containing by weight < 2,5% nickel
72222031Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring = 2,5% nickel
72222039Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring < 25 mm and containing by weight < 2,5% nickel
72222081Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, containing by weight >= 2,5% nickel (excl. such products of circular cross-section)
72222089Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, containing by weight < 2,5% nickel (excl. such products of circular cross-section)
72224010Angles, shapes and sections of stainless steel, only hot-rolled, only hot-drawn or only extruded
72224090Angles, shapes and sections of stainless steel, cold-formed or cold-finished and further worked, or not further worked than forged, or forged, or hot-formed by other means and further worked, n.e.s.
72230011Wire of stainless steel, in coils, containing by weight 28% to 31% nickel and 20% to 22% chromium (excl. bars and rods)
72230019Wire of stainless steel, in coils, containing by weight >= 2,5% nickel (excl. such products containing 28% to 31% nickel and 20% to 22% chromium, and bars and rods)
72230091Wire of stainless steel, in coils, containing by weight < 2,5% nickel, 13% to 25% chromium and 3,5% to 6% aluminium (excl. bars and rods)
72230099Wire of stainless steel, in coils, containing by weight < 2,5% nickel (excl. such products containing 13% to 25% chromium and 3,5% to 6% aluminium, and bars and rods)
72241010Ingots and other primary forms, of tool steel
72241090Steel, alloy, other than stainless, in ingots or other primary forms (excl. of tool steel, waste and scrap in ingot form and products obtained by continuous casting)
72249031Semi-finished products of steel containing by weight 0,9% to 1,15% carbon, 0,5% to 2% of chromium and, if present, <=0,5% of molybdenum, cut into shapes other than square or rectangular, hot-rolled or obtained by continuous casting
72249038Semi-finished products of alloy steel, other than stainless steel, cut into shapes other than square or rectangular, hot-rolled or obtained by continuous casting (excl. of tool steel and products containing by weight 0,9% to 1,15% of carbon, 0,5% to 2% of chromium and, if present, <=0,5% of molybdenum)
72251100Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, grain-oriented
72251990Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, cold-rolled "cold- reduced", non-grain-oriented
72253010Flat-rolled products of tool steel, of a width of >= 600 mm, not further worked than hot- rolled, in coils
72253090Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, in coils (excl. products of tool steel, high-speed steel or silicon-electrical steel)
72254010Flat-rolled products of tool steel, of a width of >= 600 mm, not further worked than hot- rolled, not in coils
72254015Flat-rolled products of high-speed steel, of a width of >= 600 mm, not further worked than hot-rolled, not in coils
72254040Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel)
72254060Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 4,75 mm but <= 10mm (excl. products of tool steel, high-speed steel or silicon-electrical steel)
72254090Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 4,75 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel)
72255020Flat-rolled products of high-speed steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced"
72255080Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced" (excl. products of high-speed steel or silicon-electrical steel)
72259100Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot- rolled or cold-rolled "cold-reduced" and electrolytically plated or coated with zinc (excl. products of silicon-electrical steel)
72259200Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot- rolled or cold-rolled "cold-reduced" and plated or coated with zinc (excl. electrolytically plated or coated and products of silicon-electrical steel)
72259900Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot- rolled or cold-rolled "cold-reduced" and further worked (excl. plated or coated with zinc and products of silicon-electrical steel)
72261100Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, hot-rolled or cold- rolled "cold-reduced", grain-oriented
72261910Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, not further worked than hot-rolled
72262000Flat-rolled products of high-speed steel, of a width of <= 600mm, hot-rolled or cold- rolled "cold-reduced"
72269120Flat-rolled products of tool steel, of a width of < 600 mm, simply hot-rolled
72269199Flat-rolled products of alloy steel other than stainless steel, simply hot-rolled, of a thickness of < 4,75 mm, of a width of < 600 mm (excl. of tool steel, silicon-electrical steel or high speed steel)
72269200Flat-rolled products of alloy steel other than stainless, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced" (excl. products of high-speed steel or silicon- electrical steel)
72271000Bars and rods of high-speed steel, hot-rolled, in irregularly wound coils
72279095Bars and rods, hot-rolled, in irregularly wound coils of alloy steel other than stainless (excl. of high-speed steel or silico-manganese steel and bars and rods of subheadings 7227.90.10 and 7227.90.50)
72281020Bars and rods of high-speed steel, not further worked than hot-rolled, hot-drawn or extruded, and hot-rolled, hot-drawn or extruded, not further worked than clad (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72281050Bars and rods of high-speed steel, forged (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72281090Bars and rods of high-speed steel, not further worked than cold-formed or cold-finished, whether or not further worked, or hot-formed and further worked (excl. forged products, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72282099Bars and rods of silico-manganese stee, of square or other than rectangular cross- section, only cold-formed or cold-finished, incl. further worked, or hot-rolled and further worked (excl. hot-rolled, hot drawn or extruded, not further worked than clad, semi- finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72283020Bars and rods of tool steel, only hot-rolled, only hot-drawn or only extruded (excl. semi- finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72283069Bars and rods or alloy steel other than stainless steel, only hot-rolled, hot-drawn or hot- extruded, of circular cross-section, of a diameter of < 80 mm (other than of high-speed steel, silico-manganese steel, tool steel and articles of subheading 7228.30.49 and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72283089Bars and rods of alloy steel other than stainless steel, only hot-rolled, hot-drawn or hot- extruded, of other than rectangular [other than square] cross-section, rolled on four faces, or of circular cross-section (other than of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.30.49 and excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72284010Bars and rods of tool steel, only forged (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72285020Bars and rods of tool steel, only cold-formed or cold-finished (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72285040Bars and rods of steel containing 0,9% to 1,15% of carbon, 0,5% to 2% of chromium and, if present <= 0,5% of molybdenum, only cold-formed or cold-finished (excl. semi- finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72285061Bars and rods of alloy steel, other than stainless steel, not further worked than cold- formed or cold-finished, of circular cross-section, of a diameter of >= 80 mm (excl. of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72285069Bars and rods of alloy steel, other than stainless steel, not further worked than cold- formed or cold-finished, of circular cross-section, of a diameter of < 80 mm (excl. of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72285080Bars and rods of alloy steel, other than stainless steel, not further worked than cold- formed or cold-finished (excl. of circular cross-section and products of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)
72286020Bars and rods of tool steel, cold-formed or cold-finished and further worked or hot- formed and further worked (excl. semi-finished products, flat-rolled products and hot- rolled bars and rods in irregularly wound coils)
72287010Angles, shapes and sections of alloy steel other than stainless, not further worked than hot-rolled, hot-drawn or extruded
72287090Angles, shapes and sections of alloy steel other than stainless, n.e.s. (excl. products not further worked than hot-rolled, hot-drawn or extruded)
72288000Hollow drill bars and rods, of alloy or non-alloy steel
72292000Wire of silico-manganese steel, in coils (excl. bars and rods)
72299050Wire of steel containing by weight 0,9% to 1,1% of carbon, 0,5% to 2% of chromium and, if present, <= 0,5% of molybdenum, in coils (excl. rolled bars and rods)
72299090Wire of alloy steel other than stainless, in coils (excl. rolled bars and rods, wire of high- speed steel or silico-manganese steel and articles of subheading 7229.90.50)
720916090Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply cold-rolled "cold-reduced", not clad, plated or coated, of a thickness of > 1 mm but < 3 mm (excl. electrical)
721199080Flat-rolled products of stainless steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked, non-perforated
722223091Other bars and rods of stainless steel, containing by weight < 2,5% of nickel, forged
73011000Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements
73012000Angles, shapes and sections, of iron or steel, welded
73021010Current-conducting rails of iron or steel, with parts of non-ferrous metal, for railway or tramway track (excl. check-rails)
73021022Vignole rails of iron or steel, for railway or tramway track, new, of a weight of >= 36 kg/m
73021028Vignole rails of iron or steel, for railway or tramway track, new, of a weight of < 36 kg/m
73021040Grooved rails of iron or steel, for railway or tramway track, new
73021050Rails of iron or steel, for railway or tramway track, new (excl. vignole rails, grooved rails, and current-conducting rails with parts of non-ferrous metal)
73021090Rails of iron or steel, for railway or tramway track, used (excl. current-conducting rails with parts of non-ferrous metal)
73023000Switch blades, crossing frogs, point rods and other crossing pieces, for railway or tramway track, of iron or steel
73029000Sleepers "cross-ties", check-rails, rack rails, chairs, chair wedges, rail clips, bedplates and ties and other specialised material for the jointing or fixing of railway or tramway track, of iron or steel (excl. rails, switch blades, crossing frogs, point rods and other crossing pieces, and fish-plates and sole plates)
73030010Tubes and pipes of a kind used in pressure systems, of cast iron
73030090Tubes, pipes and hollow profiles, of cast iron (excl. products of a kind used in pressure systems)
73041910Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of <= 168,3 mm (excl. products of stainless steel or of cast iron)
73041930Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. products of stainless steel or of cast iron)
73041990Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of > 406,4 mm (excl. products of stainless steel or of cast iron)
73042200Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas
73042300Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excl. products of stainless steel or of cast iron)
73042400Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel
73042910Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter <= 168,3 mm (excl. products of cast iron)
73042930Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter > 168,3 mm, but <= 406,4 mm (excl. products of cast iron)
73042990Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter > 406,4 mm (excl. products of cast iron)
73043120Precision tubes, seamless, of circular cross-section, of iron or non-alloy steel, cold- drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used for drilling for oil or gas)
73043180Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled "cold-reduced" (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and precision tubes)
73043950Threaded or threadable tubes "gas pipe", seamless, of iron or non-alloy steel (excl. ofcast iron)
73043982Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of <= 168,3 mm (excl. cold-drawn or cold-rolled, of cast iron, line pipe a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50)
73043983Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. cold-drawn or cold- rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 730439 50)
73043988Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of > 406,4 mm (excl. cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50)
73044100Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas)
73044983Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of <= 168,3 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes)
73044985Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes)
73044989Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of > 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes)
73045110Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced", straight and of uniform wall- thickness, containing by weight >= 0,9% but = 0,5% but <= 2% chromium, whether or not containing by weight <= 0,5% molybdenum (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29)
73045181Precision tubes, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil and tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight >= 0,9% but = 0,5% but <= 2% chrome, whether or not containing by weight <= 0,5% molybdenum)
73045189Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil, precision tubes, and , pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight >= 0,9% but = 0,5% but <= 2% chrome, whether or not containing by weight <= 0,5% molybdenum)
73045930Tubes, pipes and hollow profiles of alloy steel (excl. stainless), seamless, of circular cross-section (not cold-drawn or cold-rolled), straight and of uniform wall-thickness, containing by weight >= 0,9% but = 0,5% but <= 2% chromium, whether or not containing by weight <= 0,5% molybdenum (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29)
73045982Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of <= 168,3 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30)
73045983Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30)
73045989Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of > 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30)
73049000Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron)
73051100Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally submerged arc welded
73051200Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally arc welded (excl. products longitudinally submerged arc welded)
73052000Casing of a kind used in drilling for oil or gas, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel
73053100Tubes and pipes having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally welded (excl. products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas)
73061100Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of stainless steel, of an external diameter of <= 406,4 mm
73061900Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. products of stainless steel or of cast iron)
73062100Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of <= 406,4 mm
73062900Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. products of stainless steel orof cast iron)
73063049Threaded or threadable tubes "gas pipe", welded, of circular cross-section, of iron or non-alloy steel (excl. products plated or coated with zinc)
73063080Tubes, pipes and hollow profiles, welded, having a circular cross-section, of iron or steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, or precision steel tubes, electrical conduit tubes or threaded or threadable tubes "gas pipe")
73064020Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold-reduced" (excl. products having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas)
73065021Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced"
73065029Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless (excl. cold-drawn or cold-rolled)
73065080Tubes, pipes and hollow profiles, welded, of circular cross-section, of alloy steel other than stainless (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and precision steel tubes)
73066110Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of stainless steel
73066910Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of stainless steel (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section)
73066990Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of iron or steel other than stainless steel (excl. tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section)
73069000Tubes, pipes and hollow profiles "e.g., open seam, riveted or similarly closed", of iron or steel (excl. of cast iron, seamless or welded tubes and pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm)
73071110Tube or pipe fittings of non-malleable cast iron, of a kind used in pressure systems
73071190Tube or pipe fittings of non-malleable cast iron (excl. products of a kind used in pressure systems)
73071910Tube or pipe fittings of cast iron (excl. of non-malleable)
73071990Cast tube or pipe fittings of steel
73072100Flanges of stainless steel (excl. cast products)
73072210Sleeves, of stainless steel, threaded (excl. cast products)
73072290Elbows and bends, of stainless steel, threaded (excl. cast products)
73072310Butt welding elbows and bends of stainless steel (excl. cast products)
73072390Butt welding tube or pipe fittings of stainless steel (excl. cast products and elbows and bends)
73072910Threaded tube or pipe fittings of stainless steel (excl. cast products, flanges, elbows, bends and sleeves)
73072980Tube or pipe fittings of stainless steel (excl. cast, threaded, butt welding fittings and flanges)
73079100Flanges of iron or steel (excl. cast or stainless products)
73079210Sleeves of iron or steel, threaded (excl. cast or of stainless steel)
73079290Elbows and bends, of iron or steel, threaded (excl. cast or of stainless steel)
73079311Butt welding elbows and bends, of iron or steel, with greatest external diameter <= 609,6 mm (excl. cast iron or stainless steel products)
73079319Butt welding fittings of iron or steel, with greatest external diameter <= 609,6 mm (excl. cast iron or stainless steel products, elbows, bends and flanges)
73079391Butt welding elbows and bends, of iron or steel, with greatest external diameter > 609,6 mm (excl. cast iron or stainless steel products)
73079399Butt welding fittings of iron or steel, with greatest external diameter > 609,6 mm (excl. cast iron or stainless steel products, elbows, bends and flanges)
73079910Threaded tube or pipe fittings, of iron or steel (excl. cast iron or stainless steel products, flanges, elbows, bends and sleeves)
73079980Tube or pipe fittings, of iron or steel (excl. of cast iron or stainless steel, threaded, butt welding fittings, and flanges)
73082000Towers and lattice masts, of iron or steel
73084000Equipment for scaffolding, shuttering, propping or pit-propping (excl. composite sheet piling products and formwork panels for poured-in-place concrete, which have the characteristics of moulds)
73089098Structures and parts of structures of iron or steel, n.e.s. (excl. bridges and bridge- sections; towers; lattice masts; doors, windows and their frames and thresholds; equipment for scaffolding, shuttering, propping or pit-propping, and products made principally of sheet)
73090051Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, of a capacity of > 100.000 l (excl. containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport)
73102910Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of < 50 l and of a wall thickness of < 0,5 mm, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping)
73102990Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of = 0,5 mm, n.e.s. (excl. containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping)
73110011Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure >= 165 bar, of a capacity < 20 l (excl. containers specifically constructed or equipped for one or more types of transport)
73110013Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure >= 165 bar, of a capacity >= 20 l to <= 50 l (excl. containers specifically constructed or equipped for one or more types of transport)
73110019Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure >= 165 bar, of a capacity > 50 l (excl. containers specifically constructed or equipped for one or more types of transport)
73110030Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure < 165 bar (excl. containers specifically constructed or equipped for one or more types of transport)
73110091Containers of iron or steel, seamless, for compressed or liquefied gas, of a capacity of < 1.000 l (excl. seamless containers and containers specifically constructed or equipped for one or more types of transport)
73110099Containers of iron or steel, seamless, for compressed or liquefied gas, of a capacity of >= 1.000 l (excl. seamless containers and containers specifically constructed or equipped for one or more types of transport)
73181100Coach screws of iron or steel
73181210Wood screws of stainless steel (excl. coach screws)
73181290Wood screws of iron or steel other than stainless (excl. coach screws)
73181300Screw hooks and screw rings, of iron or steel
73181410Self-tapping screws, of stainless steel (excl. wood screws)
73181491Spaced-thread screws of iron or steel other than stainless
73181499Self-tapping screws of iron or steel other than stainless (excl. spaced-thread screws and wood screws)
73181535Screws and bolts, of stainless steel "whether or not with their nuts and washers", without heads (excl. screws and bolts for fixing railway track construction material)
73181542Screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", without heads, with a tensile strength of < 800 MPa (excl. screws and bolts for fixing railway track construction material)
73181548Screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", without heads, with a tensile strength of >= 800 MPa (excl. screws and bolts for fixing railway track construction material)
73181552Screws and bolts, of stainless steel "whether or not with their nuts and washers", with slotted or cross-recessed heads (excl. wood screws and self-tapping screws)
73181568Hexagonal-socket head screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers" (excl. wood screws, self-tapping screws and screws and bolts for fixing railway track construction material)
73181575Hexagon screws and bolts, of stainless steel "whether or not with their nuts and washers" (excl. with socket head, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material)
73181582Hexagon screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", with a tensile strength of < 800 MPa (excl. with socket head, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material)
73181588Hexagon screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", with a tensile strength of => 800 MPa (excl. with socket head, woodscrews, self-tapping screws and screws and bolts for fixing railway track construction material)
73181595Screws and bolts, of iron or steel "whether or not with their nuts and washers", with heads (excl. with slotted, cross-recessed or hexagonal head; wood screws, self-tapping screws and screws and bolts for fixing railway track construction material, screw hook sand screw rings)
73181631Blind rivet nuts of stainless steel
73181639Nuts of stainless steel (excl. blind rivet nuts)
73181640Blind rivet nuts of iron or steel other than stainless
73181660Self-locking nuts of iron or steel other than stainless
73181692Nuts of iron or steel other than stainless, with an inside diameter <= 12 mm (excl. blind rivet nuts and self-locking nuts)
73181699Nuts of iron or steel other than stainless, with an inside diameter > 12 mm (excl. blind rivet nuts and self-locking nuts)
73181900Threaded articles, of iron or steel, n.e.s.
73182100Spring washers and other lock washers, of iron or steel
73182200Washers of iron or steel (excl. spring washers and other lock washers)
73182300Rivets of iron or steel (excl. tubular and bifurcated rivets for particular uses)
73182400Cotters and cotter pins, of iron or steel
73182900Non-threaded articles, of iron or steel
73261100Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked
73261910Articles of iron or steel, open-die forged, but not further worked, n.e.s. (excl. grinding balls and similar articles for mills)
73261990Articles of iron or steel, closed-die forged or stamped, but not further worked, n.e.s. (excl. grinding balls and similar articles for mills)
73262000Articles of iron or steel wire, n.e.s.
73269040Pallets and similar platforms for handling goods, of iron or steel
73269050Reels for cables, piping and the like, of iron or steel
73269092Articles of iron or steel, open-die forged, n.e.s.
73269094Articles of iron or steel, closed-die forged, n.e.s.
73269096Sintered articles of iron or steel, n.e.s.
73269098Articles of iron or steel, n.e.s.
76011010Aluminium slabs, not alloyed, unwrought
76012080Unwrought aluminium alloys (excl. slabs and billets)
76031000Wire of non-alloy aluminium, with a maximum cross-sectional dimension of > 7 mm (excl. stranded wire, cables, plaited bands and the like and other articles of heading 7614, and electrically insulated wires)
76052100Wire of aluminium alloys, with a maximum cross-sectional dimension of > 7 mm (excl. stranded wire, cables, plaited bands and the like and other articles of heading 7614, and electrically insulated wires)
76052900Wire, of aluminium alloys, having a maximum cross-sectional dimension of <= 7 mm (other than stranded wires, cables, ropes and other articles of heading 7614, electrically insulated wires, strings for musical instruments)
76061150Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm, square or rectangular, painted, varnished or coated with plastics (excl. Aluminium Composite Panel)
76061191Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm but < 3 mm, square or rectangular (excl. such products painted, varnished or coated with plastics, and expanded plates, sheets and strip)
76061199Plates, sheets and strip, of non-alloy aluminium, of a thickness of >= 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics)
76061211Beverage can body stock, of aluminium alloys, of a thickness of > 0,2 mm
76061230Aluminium Composite Panel, of aluminium alloys, of a thickness of > 0,2 mm
76061250Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm, square or rectangular, painted, varnished or coated with plastics (excl. beverage can body stock, end stock and tab stock, and Aluminium Composite Panel)
76061292Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm but < 3 mm, square or rectangular (excl. painted, varnished or coated with plastics, expanded plates, sheets and strip, beverage can body stock, end stock and tab stock)
76061293Plates, sheets and strip, of aluminium alloys, of a thickness of >= 3 mm but < 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics)
76061299Plates, sheets and strip, of aluminium alloys, of a thickness of >= 6 mm, square or rectangular (excl. such products painted, varnished or coated with plastics)
76069200Plates, sheets and strip, of aluminium alloys, of a thickness of > 0,2 mm (other than square or rectangular)
76071119Aluminium foil, not backed, rolled but not further worked, of a thickness of < 0,021 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material and in rolls of a weight <= 10 kg)
76071190Aluminium foil, not backed, rolled but not further worked, of a thickness of >= 0,021 mm but <= 2 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material)
76071990Aluminium foil, not backed, rolled and further worked, of a thickness (excl. any backing) from 0,021 mm to 0,2 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material)
76072099Aluminium foil, backed, of a thickness (excl. any backing) of >= 0,021 mm but <= 0,2 mm (excl. stamping foils of heading 3212, foil made up as christmas tree decorating material, and Aluminium Composite Panel)
76081000Tubes and pipes of non-alloy aluminium (excl. hollow profiles)
76082020Tubes and pipes of aluminium alloys, welded (excl. hollow profiles)
76082081Tubes and pipes of aluminium alloys, not further worked than extruded (excl. hollow profiles)
76082089Tubes and pipes of aluminium alloys (excl. such products welded or not further worked than extruded, and hollow profiles)
76090000Aluminium tube or pipe fittings "e.g., couplings, elbows, sleeves"
76110000Reservoirs, tanks, vats and similar containers, of aluminium, for any material (other than compressed or liquefied gas), of a capacity of > 300 l, not fitted with mechanical or thermal equipment, whether or not lined or heat-insulated (excl. containers specifically constructed or equipped for one or more types of transport)
76129030Casks, drums, cans, boxes and similar containers, of aluminium, manufactured from foil of a thickness <= 0,2 mm
76130000Aluminium containers for compressed or liquefied gas
76149000Stranded wires, cables, ropes and similar articles, of aluminium (other than with steel core and electrically insulated products)
76169100Cloth, grill, netting and fencing, of aluminium wire (excl. cloth of metal fibres for clothing, lining and similar uses, and cloth, grill and netting made into hand sieves or machine parts)
76169910Articles of aluminium, cast, n.e.s.
76169990Articles of aluminium, uncast, n.e.s.
841460Ventilating or recycling hoods incorporating a fan, whether or not fitted with filters, Hoods having a maximum horizontal side not exceeding 120 cm
841821Refrigerators, household type, compression-type
841829Refrigerators, household type, other (non-compression type)
841830Freezers of the chest type, not exceeding 800 litres
841840Freezers of the upright type, not exceeding 900 litres
841912Solar water heaters
841919Other instantaneous or storage water heaters, non-electric
842211Dishwashing machines, household type
845011Washing machines, fully automatic, dry linen capacity ≤10 kg
845020Washing machines, dry linen capacity >10 kg
845121Drying machines, dry linen capacity ≤10 kg
851610Electric instantaneous or storage water heaters and immersion heaters
8516 60 10Cookers (incorporating at least an oven and a hob)
ex 8516 60 50Cooking plates, boiling rings and hobs, designed for fixed installation (non-portable)
8516 60 80Ovens for building in
Annex: declaration of input 4 paragraphs

Pursuant to Article 8 of Annex I to the Rules of Procedure, the rapporteur for opinion declares that he included in his opinion input on matters pertaining to the subject of the file that he 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
European Alluminium - 9224280267-20
Eurofer - 93038071152-83
APPLIA - 04201463642-88
Entso-E - 25805148045-87
EuroMetaux - 0153489100398-55
Federacciai - 288211239086-16
ANIMA - 222607318896-47
Confindustria - 27762251795-15
Salzgitter - 484497715199-45
Federlegno - 422927852139-85
Coldiretti - 55507619225-88
Yara - 68208004617-79
Federchimica - 9931891670-73
2. Representatives of public authorities of third countries, including their diplomatic missions and embassies
None

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 he 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
TitleEstablishing the Temporary Decarbonisation Fund
ReferencesCOM(2025)0990 – C10-0353/2025 – 2025/0418(COD)
Committee(s) responsible Date announced in plenaryENVI 12.2.2026
Opinion by Date announced in plenaryITRE 12.2.2026
Rapporteur for opinion Date appointedMassimiliano Salini 25.3.2026
Discussed in committee6.5.2026
Date adopted24.6.2026
Result of final vote+: –: 0:54 11 16
Final vote by roll call by the committee asked for opinion 3 paragraphs

54 · For

ECR
Ondřej Krutílek
EPP
Hildegard Bentele, Alexander Bernhuber, Ioan-Rareş Bogdan, Paulo Cunha, Jan Farský, Kamila Gasiuk-Pihowicz, Michalis Hadjipantela, Niels Flemming Hansen, Radan Kanev, Seán Kelly, Willemien Koning, Eszter Lakos, Letizia Moratti, Fernando Navarrete Rojas, Angelika Niebler, Andrey Novakov, Mirosława Nykiel, Massimiliano Salini, Aura Salla, Paulius Saudargas, Oliver Schenk, Susana Solís Pérez, Riho Terras, Angelika Winzig
Renew
Oihane Agirregoitia Martínez, Sigrid Friis, Bart Groothuis, Christophe Grudler, Michał Kobosko, Brigitte van den Berg, Yvan Verougstraete, Sophie Wilmès
S&D
Annalisa Corrado, Matthias Ecke, Sofie Eriksson, Niels Fuglsang, Lina Gálvez, Jens Geier, Sérgio Gonçalves, Nicolás González Casares, Giorgio Gori, Eero Heinäluoma, Thomas Pellerin-Carlin, Tsvetelina Penkova, Elena Sancho Murillo, Bruno Tobback, Nicola Zingaretti
Greens
Alexandra Geese, Ville Niinistö, Jutta Paulus, Benedetta Scuderi, Virginijus Sinkevičius, Villy Søvndal

11 · Against

ESN
Siegbert Frank Droese, Milan Mazurek, Volker Schnurrbusch
Patriots
Paolo Borchia, Georg Mayer, Raffaele Stancanelli, Auke Zijlstra
The Left
Marc Botenga, Per Clausen, Marina Mesure, Dario Tamburrano

16 · Abstained

ECR
Alessandro Ciriani, Daniel Obajtek, Gheorghe Piperea, Diego Solier, Beata Szydło, Francesco Torselli, Kris Van Dijck, Mariateresa Vivaldini, Anna Zalewska
Patriots
András Gyürk, Tomáš Kubín, András László, Jana Nagyová, Aleksandar Nikolic, Julie Rechagneux, Pierre-Romain Thionnet