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EU Parl Watch

Adopted text, 10 September 2025

Carbon Border Adjustment Mechanism: simplification and strengthening

Document TA-10-2025-0178 · P10_TA(2025)0178 · PE773.301

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AI:In short

Parliament's amended version of the proposed regulation simplifies and strengthens the carbon border adjustment mechanism (CBAM). It adjusts the scope, thresholds, and procedures for importers, and clarifies the role of the Commission.

Key points

  1. The regulation amends Regulation (EU) 2023/956 to simplify and strengthen the carbon border adjustment mechanism.
  2. It sets out rules for the application of CBAM to imported goods, including thresholds and exemptions.
  3. It specifies obligations for importers and authorised declarants, including reporting and verification requirements.
  4. It provides for the sale of CBAM certificates and the role of member states in enforcement.
  5. It requires the Commission to review the functioning of CBAM and report to Parliament and the Council.

Who is affected

  • Importers of goods covered by CBAM, who must comply with new reporting and certificate requirements.
  • Authorised declarants, who are responsible for submitting CBAM declarations.
  • Member states, which are responsible for enforcing CBAM rules and collecting penalties.

Legal basis. Article 192(1) of the Treaty on the Functioning of the European Union

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

Full text

Text 20 paragraphs

Committee on the Environment, Climate and Food Safety

European Parliament legislative resolution of 10 September 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (COM(2025)0087 – C10-0035/2025 – 2025/0039(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

–having regard to the Commission proposal to Parliament and the Council (COM(2025)0087),

–having regard to Article 294(2) and Article 192(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C10-0035/2025),

–having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

–having regard to the budgetary assessment by the Committee on Budgets,

–having regard to the opinion of the European Economic and Social Committee of 29 April 2025,

–after consulting the Committee of the Regions,

–having regard to the provisional agreement approved by the responsible committee under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 27 June 2025 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union,

–having regard to Rules 60 and 58 of its Rules of Procedure,

Read the rest (8 paragraphs)

–having regard to the opinions of the Committee on International Trade and the Committee on Industry, Research and Energy,

–having regard to the report of the Committee on the Environment, Climate and Food Safety (A10-0085/2025),

1.Adopts its position at first reading hereinafter set out;

2.Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3.Instructs its President to forward its position to the Council, the Commission and the national parliaments.

P10_TC1-COD(2025)0039

Position of the European Parliament adopted at first reading on 10 September 2025 with a view to the adoption of Regulation (EU) 2025/… of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism

(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2025/2083.)