COM(2025) 989 Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures

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EUROPEAN COMMISSION

Brussels, 17.12.2025

COM(2025) 989 final

2025/0419 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream

goods and anti-circumvention measures

{SEC(2025) 989 final} - {SWD(2025) 987 final} - {SWD(2025) 988 final} -

{SWD(2025) 989 final}

(Text with EEA relevance)

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EXPLANATORY MEMORANDUM

1. CONTEXT OF THE PROPOSAL

• Reasons for and objectives of the proposal

Regulation (EU) 2023/956 establishing a Carbon Border Adjustment Mechanism (‘CBAM

Regulation’)1 entered into force on 1 October 2023. The CBAM ensures that the EU’s climate

ambition is not undermined by carbon leakage, which occurs when companies based in the

EU move the production of carbon-intensive goods to third countries with less stringent

climate policies. It can also occur when EU products are replaced by cheaper but more

carbon-intensive imports. Carbon leakage thereby results in emissions being displaced from

the EU to third countries instead of leading to the intended reduction in global carbon

emissions. The CBAM addresses this risk by making carbon-intensive goods imported into

the EU subject to a carbon price equivalent to that faced by domestic producers under the EU

Emissions Trading System (‘EU ETS’)2. Following a transitional period applicable since

October 2023, the next phase of the CBAM starts in January 2026, with a gradual phasing in

of carbon pricing on imported embedded emissions.

The overall objective of the legislative proposal is to strengthen the effectiveness of CBAM,

thus reducing GHG emissions and fighting climate change globally.

To ensure an effective implementation of CBAM, the proposal will amend the CBAM

Regulation to address three main issues. First, the proposal will extend the scope of the

CBAM to address the risk of carbon leakage for products further down the value chain of the

steel and aluminium products currently in CBAM’s scope. Second, the proposal will tackle

attempts to avoid compliance with CBAM obligation. Third, the proposal will improve the

technical rules for attributing emissions to electricity with the aim of encouraging the

decarbonisation of electricity imports. Where needed, the proposal will also provide a number

of small simplifications and improvements to the application of the mechanism and to allow

for a CBAM integrated area with the EEA EFTA countries.

The CBAM currently applies to a limited set of basic material goods, listed in Annex I of the

CBAM regulation (aluminium, cement, electricity, fertilisers, hydrogen, and iron and steel).

These basic materials are often used as intermediate inputs in the production of goods further

down the value chain (downstream products). EU producers of these downstream products are

faced with a dual cost-push, which would incentivise relocation, therefore the EU would be

“exporting” its emissions abroad, nullifying the effectiveness of EU climate policy. First, the

EU’s increased climate ambition and the progressive phase-out of free allowances under the

EU ETS is expected to increase the cost of domestically-sourced basic materials3. Second, the

progressive phase-in of CBAM is expected to increase the cost of imported basic materials

within its scope. As a result of this dual cost-push, there is an increasing gap between the total

carbon costs faced by domestic downstream producers and the carbon costs faced by third

1 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). 2 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). 3 The phasing out of ETS free allowances will result in increased demand for auctioned allowances,

which is expected to increase the carbon price paid in the EU.

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country producers. This results in a significant risk of carbon leakage for certain downstream

products.

Acknowledging this risk, Article 30(3) of the CBAM Regulation requires the Commission to

identify downstream products at risk of carbon leakage for possible inclusion in the scope of

CBAM. The Commission’s European Steel and Metals Action Plan4 sets out the objectives of

extending the scope of the CBAM, focusing on steel and aluminium-intensive downstream

products. In line with this objective and based on an assessment identifying the downstream

products that are the most at risk of carbon leakage and which contain a significant share of

CBAM goods, this proposal will extend the scope of CBAM to selected steel and aluminium-

intensive downstream products. A potential extension to downstream products in other

CBAM sectors, namely those related to cement, fertilisers and hydrogen, is discussed in the

Commission’s review report set out under Article 30(2) of the CBAM Regulation. An

extension to these goods will be considered in a future legislative revision.

The European Steel and Metals Action Plan also stressed the importance of addressing the

risk of circumvention and avoidance of the CBAM, which could undermine the CBAM’s

effectiveness in preventing the risk of carbon leakage. The current CBAM enforcement

framework already provides several anti-circumvention safeguards, including to address risks

of misclassification and under-declaration of goods. However, during the transitional period,

various stakeholders (including national competent authorities, customs authorities, business

associations, as well as individual companies) have raised concerns that the CBAM

Regulation contains insufficient safeguards against the risk of misdeclaration of emission

intensities and the risk of abusive practices. The proposal contains provisions aimed at

addressing these risks.

Experience with the implementation of the CBAM during the transitional period and

stakeholder feedback have demonstrated that the rules for electricity imports are overly rigid.

In particular, the current framework does not sufficiently acknowledge progress made by non-

EU electricity producers in decarbonising their electricity generation, thereby discouraging

trade in low-carbon electricity and providing limited incentives for third country electricity

producers to reduce emissions. These shortcomings are caused by two main issues. First, in

accordance with the CBAM Regulation, default emission values5 for electricity imports only

reflect electricity production from fossil fuels. These default values may therefore

overestimate the carbon content of electricity from third countries that export relatively clean

power to the EU. Second, the conditions which must be met to declare actual emissions of

electricity have proven very difficult to meet in practice. The proposal contains provisions to

address these issues.

Finally, the proposal will also provide small improvements to the application of the

mechanism, such as extending the possibility for national competent authorities to request a

guarantee, clarifying that operators may share verified emissions data with other operators, or

streamlining the record-keeping obligation of the authorised CBAM declarant.

• Consistency with existing policy provisions in the policy area

The proposal, which aims to improve the effectiveness of CBAM, will help ensuring that the

Union delivers on its ambitious climate objectives. The European Climate Law sets a legally

binding target for the EU to achieve climate neutrality by 2050 and to cut GHG emissions by

4 Communication on A European Steel and Metals Action Plan, COM(2025) 125. 5 In the case of imported electricity, Regulation 2023/956 requires the use of default values to calculate

the embedded emissions. If certain conditions are met, the actual emissions associated with the production of

electricity can be declared.

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at least 55% by 2030 compared to 1990 levels6. Earlier this year, the European Commission

further proposed a target of a 90% reduction in net GHG emissions by 2040. The planned

reduction in the overall number of EU ETS allowances is set to increase the carbon price paid

for emissions in the EU. This increases the need for effective and credible instruments to

address the risk of carbon leakage. A wider carbon cost gap between domestic and third

country producers increases both the risks of downstream carbon leakage and the risk of

avoidance and circumvention.

The proposal forms part of a broader effort to strengthen the effectiveness of the CBAM. It

builds on Regulation (EU) 2025/2083 as regards simplifying and strengthening the CBAM7

by delivering additional simplifications while preserving the environmental objective of the

mechanism. For example, this proposal will improve the rules for using default values for

electricity imports, while making it easier to declare actual values for electricity.

The Commission also conducted a broad review of CBAM in line with Article 30(2) of the

CBAM Regulation. This review took stock of how the mechanism has worked so far,

assessing relations with and impacts on developing countries including least developed

countries (LDCs)8, and considers possible next steps. The review also considered the

possibility for future extension of the CBAM to other EU ETS sectors at risk of carbon

leakage, as well as downstream products in other sectors (cement, fertilisers and hydrogen)9.

The European Commission is, in parallel, adopting a series of implementing and delegated

acts that will lay out the technical rules for the functioning of CBAM in its current scope10.

• Consistency with other Union policies

The proposed initiative is part of the Clean Industrial Deal11 and aligns closely with the

objectives of the forthcoming Industrial Accelerator Act (IAA).

2. LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

• Legal basis

The CBAM Regulation is based on Article 192(1) Treaty on the Functioning of the European

Union (‘TFEU’). In accordance with Articles 191 and 192(1) of TFEU, the Union shall

contribute to the pursuit, inter alia, of the preservation, protection and improvement of the

6 Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing

the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU)

2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, pp. 1–17, ELI:

ELI: http://data.europa.eu/eli/reg/2021/1119/oj). 7 Regulation (EU) 2025/2083 of the European Parliament and of the Council of 8 October 2025

amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border

adjustment mechanism (OJ L 2025/2083, 17.10.2025, ELI: http://data.europa.eu/eli/reg/2025/2083/oj). 8 This assessment will detail the impacts of the current CBAM scope on a more granular set of countries.

The present impact assessment also looks at impacts to third countries in Section 6. 9 Downstream products of electricity are not considered given that electricity is used in the production

process of virtually all goods, thus rendering the determination of the input share and embedded

emissions of electricity in all possible imported goods unfeasible. 10 Key aspects addressed include rules for the monitoring, calculation and verification of embedded

emissions for goods under the scope of the mechanism, the rules for the adjustment of the CBAM

obligation to take into account free allocation levels in the EU ETS sectors covered by CBAM, and the

rules for accounting of carbon prices effectively paid in third countries. 11 Communication on the Clean Industrial Deal: A joint roadmap for competitiveness and decarbonisation,

COM(2025) 85 final.

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quality of the environment, promotion of measures at international level to deal with regional

or worldwide environmental problems, and in particular combating climate change.

• Subsidiarity (for non-exclusive competence)

The CBAM creates a common and uniform framework to ensure an equivalence between the

carbon pricing policy applied in the EU’s internal market and the carbon pricing policy

applied on imports. A uniform application of CBAM is crucial to avoid that any good released

for free circulation in the Union is subject to the CBAM. The effectiveness of CBAM depends

on a uniform carbon price signal applied consistently for the relevant sectors across all EU

Member States. The proposed amendments to the CBAM Regulation equally require such a

uniform application.

Different exposures to the risk of carbon leakage do not provide sufficient justification for

action at the national level. The mechanism targets emissions released outside the Union and,

like the EU ETS, the CBAM achieves greater efficiency when uniformly applied on a broader

scale.

• Proportionality

The proposal aims to strengthen the effectiveness of the CBAM Regulation in view of

preserving the effectiveness and integrity of the EU’s climate policies. At the same time,

policy options were designed in view of limiting the impact on the administrative burden of

companies, authorities and other stakeholders.

The proposed extension of the scope of CBAM to downstream steel and aluminium-intensive

products builds on the logic of the current CBAM Regulation and the EU ETS, with a focus

on the products and sectors where embedded emissions and the risk of carbon leakage are the

highest. In addition, as described in section 8.1 of the impact assessment accompanying the

proposal, the policy options were assessed regarding their possible impact in terms of

complexity and administrative burden. This was evaluated using a set of efficiency and

proportionality indicators, including the total production and import emissions per CN code

and an indicator capturing the material composition of downstream products. Products with a

higher share of basic materials in their weight have more embedded emissions relative to the

total weight of the product and are thus typically the most at risk of leakage. Furthermore,

indicators were used to ensure that the selection of goods also considers the complexity of

supply chains. On this basis, the proposal expands the scope of CBAM to selected steel and

aluminium-intensive downstream products in a way that maximises environmental benefits

by covering additional emissions, while limiting, to the extent possible, the administrative

burden and complexity for importers and third-country operators.

The proposal regarding the risk of circumvention and avoidance equally balances the needs to

ensure the effectiveness of CBAM and to limit the complexity and administrative burden of

the mechanism. It employs a flexible and targeted approach, via implementing and delegated

acts, to identify imports at risk of circumvention or other practices aimed at avoiding CBAM

obligations, for which additional conditions should apply for the use of actual emissions.

The proposal on electricity imports will simplify conditions to declare actual emission values.

This will improve the effectiveness of the CBAM in incentivising the decarbonisation in third

countries while making the use of actual emission values more feasible for all stakeholders.

The changes to the approach for default values for electricity imports do not create any

additional complexity for importers or third-country operators.

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• Choice of the instrument

The proposal requires amending the CBAM Regulation. It lays down specific rules necessary

for the application of the CBAM Regulation. Moreover, this Regulation requires uniform and

consistent application and enforcement throughout the Union in order to pursue the objectives

of Articles 32 (regarding a common approach for foreign policy) and 207 of TFEU (regarding

common commercial and trade policies).

For this reason, the objectives of the present proposal can best be pursued through a

Regulation. This will ensure direct applicability of its provisions.

3. RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER

CONSULTATIONS AND IMPACT ASSESSMENTS

• Ex-post evaluations/fitness checks of existing legislation

The proposal relies on the experience gained in implementing the CBAM Regulation since the

mechanism started to apply in its transitional phase on 1 October 2023.

• Stakeholder consultations

Since the CBAM started to apply in its transitional phase on 1 October 2023, the Commission

services have continuously consulted stakeholders in the Union and in third countries via

multiple communication channels. A Call for Evidence and a public consultation were carried

out from 1 July to 26 August 2025 on the topics of scope extension to downstream products,

the risk of circumvention and practices which could undermine the objectives of the CBAM,

and electricity. Based on the results of the public consultation, most downstream stakeholders

consider that there is a risk of carbon leakage due to the CBAM in downstream sectors. They

largely agree that extending CBAM to downstream products would reduce this risk of carbon

leakage, enhance EU climate policy, promote low-carbon innovation and encourage both EU

consumption of low-carbon products and global carbon pricing efforts. Most respondents

indicated that the current CBAM is at risk of circumvention, which could undermine its

effectiveness. Most respondents also indicated that the current methodology for calculating

the default values for electricity is not appropriate because they do not take account of

electricity produced from non-fossil fuel sources. In addition, most respondents indicated that

the conditions for applying actual embedded emissions in imported electricity need to be

simplified.

In addition to these, the Commission services engaged in extensive consultations with public

authorities within the EU and in third countries, as well as with industry representatives, civil

society representatives and international or intergovernmental organisations. These took the

form of bilateral meetings, discussions in the CBAM expert group, interviews in the context

of studies dedicated to the extension of scope to downstream products and electricity, as well

as surveys of the national competent authorities and customs authorities in the context of the

CBAM risk management framework.

• Collection and use of expertise

The proposal was elaborated on the basis of a number of studies and expert advice, analysing

the potential design options as well as its environmental, social and economic impacts.

A dedicated support study was carried out ahead of the preparation of the proposal, focusing

on the extension of the scope of CBAM to downstream steel and aluminium-intensive goods.

In addition to this study, dedicated modelling of socioeconomic and environmental impacts

was performed with the support of the European Commission’s Joint Research Centre, while

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extensive desk research and in-depth statistical analysis was undertaken by the Commission

services. Furthermore, the information gathered in the context of sectoral studies including a

study on electricity as a CBAM good was considered in the context of this initiative.

Feeding into the above analysis, the Commission services undertook targeted consultations

with relevant economic operators and Member States and conducted exchanges with

stakeholders through the CBAM Expert Group and in dedicated stakeholder meetings. The

Commission services also analysed the data collected through the quarterly CBAM report

submitted by declarants during the transitional period.

• Impact assessment

The Regulatory Scrutiny Board issued a positive opinion with reservations on the impact

assessment, including suggestions for improvement. The Impact Assessment report was

further revised to address these suggestions.

The impact assessment outlines the policy options considered for a downstream extension, for

additional safeguards against circumvention and practices which could undermine the

objectives of the CBAM and for revised rules on the conditions for applying actual embedded

emissions in imported electricity. The assessment evaluates all options in terms of their

effectiveness in addressing the relevant issues. In addition, it describes the impact of the

possible policy options on economic and social indicators as well as on administrative burden,

before concluding on a preferred option. Policy options are compared to a baseline scenario

that reflects CBAM as currently legislated. The baseline also includes the implementation of

the EU’s ’Fit For 55’ package of climate measures, including the phasing out of free

allowances under the EU ETS. Furthermore, the baseline scenario assumes the

implementation of the simplification of CBAM as adopted in October 2025, including the de

minimis mass-based threshold per importer per year of 50 tonnes of CBAM goods (for four

CBAM-good categories).

For a possible scope extension to products downstream of the steel and aluminium basic

materials, the products’ carbon leakage risk was assessed using two main criteria. First, the

trade intensity12 of goods was taken as a proxy for their tradability. Goods that are more easily

tradable are at higher risk of carbon leakage through a displacement of production or

replacement by imports from third countries. Second, a cost push indicator captures how

much the carbon cost of CBAM inputs drives a downstream good’s overall costs compared to

its overall value added. In addition, to ensure that only products with the highest climate

relevance are included, goods below a specified floor of total embedded emissions at sectoral

level were excluded from the selection. The application of different thresholds for these

criteria resulted in three representative options for a downstream extension. Option 1 covers a

targeted extension aimed only at the goods with the highest carbon leakage risk and emission

intensity. Option 2 covers a balanced extension focussed on at-risk downstream goods with

high emission intensity. Option 3 covers a broad extension to all at-risk downstream goods.

The impact assessment concludes that option 2 is the preferred option, given the objective to

maximise the environmental benefits while limiting the costs in terms of additional

complexity and administrative burden. Under this option, the environmental benefits in terms

of emissions covered, carbon leakage reduction and estimated emission reduction,

significantly exceed those under option 1. At the same time, environmental benefits under

12 For a given product, the value of trade (exports plus imports) of a product divided by the value of total

consumption of that product in the EU.

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option 2 are similar to those under option 3 while the expected costs are much more limited.

Compared to option 3, option 2 affects fewer importers, includes fewer new CN codes and

generally concerns goods of lower complexity for the calculation of embedded emissions.

To further address the risk of carbon leakage, two main options were considered regarding

scrap. Option 1 provides for the inclusion of pre-consumer scrap in the scope of the CBAM as

a CBAM precursor. Option 2 includes both pre-and post-consumer scrap as CBAM

precursors. The impact assessment concludes that option 1 reflects the best overall approach,

targeting only high-risk areas to minimise unnecessary administrative burden. In particular, it

was considered that the inclusion of post-consumer scrap as CBAM precursor, as proposed

under option 2, could disincentivise the circular economy and would not be consistent with

several EU policies in this area.

For circumvention practices which could undermine the objectives of the CBAM, two policy

options were considered, both sharing a common set of measures.

The common set of measures consist firstly in providing the Commission with an

empowerment to further detail CN codes to better capture the specific composition of the

different products falling within any given CN code under the CBAM scope. With this

empowerment, it will be possible to capture the relevant compositions of products within the

same CN code. Secondly, it provides the Commission with an empowerment to attach

additional conditions to the use of actual emissions for certain CN codes/third countries’

installations in case of a high risk of abusive practices. This will allow to introduce additional

conditions to be fulfilled for the use of actual verified values relating to specific cases of

goods, as well as evidence demonstrating that the abusive practices have not materialised.

These conditions and evidence should be designed in a way that is proportionate, and which

does not burden operators and importers unnecessarily.

Option 1 proposes the inclusion of aluminium and steel pre-consumer scrap as precursor,

thereby allowing to attribute emissions to scrap as a precursor. It also empowers the

Commission to request additional evidence to prove the place of production, thereby

addressing the risk of misdeclaration of emissions intensities due to the lack of traceability.

The requirement to provide additional evidence would be targeted to imports of specific CN

codes and origins, with the most material risk of circumvention due to misdeclaration of

emission intensity.

Option 2 builds upon Option 1 but further extends the scope of its policy measures. In

addition to pre-consumer scrap, this option would also include post-consumer scrap as CBAM

precursor. The requirement to provide evidence of the place of production would apply to all

CN codes/origins. It would therefore affect all CBAM declarations relying on actual values

for emissions.

The preferred choice is Option 1 because of its balanced and proportionate approach allowing

to effectively address circumvention risks.

Four options have been considered to address the shortcomings in the treatment of electricity

imports. These options differ regarding the methodology used to calculate the emission factor

and the conditions to declare actual values. They cover the various combinations of two main

policy choices: (i) retaining the current approach for a fossil fuel-based CO2 emission factor

of the exporting country or changing to an average grid emission factor of the exporting

country; (ii) modifying the criterion related to congestion by referring to the absence of

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structural congestion, or removing it altogether. Furthermore, two elements also apply to all

options. First, there is a modified criterion clarifying that power purchase agreements (PPAs)

only include physical PPAs whilst also allowing for the use of indirect PPAs. Second, the

condition relating to the nomination of capacity is modified, and it only applies in case of

explicit capacity allocation.

The preferred option for electricity imports is to change to an average grid emission factor for

exporting countries and to remove the criterion for the use of actual emission values related to

congestion. The average grid emission factor will better reflect the decarbonisation trend of

the country of origin, since electricity produced from renewable sources will also be

accounted for. Together with the changes to the conditions related to PPAs and the

nomination of capacity, the removal of the condition of absence of network congestion will

further facilitate the reporting of actual values.

• Regulatory fitness and simplification

The extension of the scope of the CBAM to downstream steel and aluminium-intensive

products benefits from the simplification of the mechanism as adopted in October 202513. The

de minimis threshold of 50 tonnes of imported CBAM goods excludes around 182,000

importers from the current CBAM’s scope, reducing the administrative cost for importers by

an estimated EUR 1,123 million per year14. The de minimis threshold also benefits

downstream importers, with more than 90% of importers active in sectors covered by the

extension under this proposal excluded from CBAM obligations while keeping over 99% of

emissions in scope.

The impact of all policy options considered (as described in the impact assessment section)

have been carefully assessed regarding their impact on administrative burden. The policy

package as included in this proposal has been selected by weighing the environmental benefits

with the need to limit the additional administrative burden and avoid making the CBAM more

complex. This has also been described in the section on proportionality and the summary of

the impact assessment in this memorandum.

The CBAM downstream extension has a moderate impact on the number of SME importers

(and third-country SME producers) brought into CBAM’s scope, with about half of the new

importers in scope of CBAM being SMEs. In total, this results in around 3,800 – 3,900

additional SMEs facing CBAM obligations.

• Fundamental rights

The proposal respects the fundamental rights and observes the principles recognised in

particular by the Charter of Fundamental Rights of the European Union In particular, it

contributes to the objective of a high level of environmental protection in accordance with the

principle of sustainable development as laid down in Article 37 of the Charter.

4. BUDGETARY IMPLICATIONS

The downstream extension is not aimed at generating revenues but rather at strengthening the

climate effectiveness of CBAM in preventing carbon leakage. According to the impact

assessment, the proposal is projected to generate around EUR 0.58 billion of annual revenues

13 OJ L 2025/2083. 14 Impact assessment accompanying 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/2025/87 final.

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by 2030. Beyond 2030, since free allocations under the EU ETS are phased out and CBAM is

phased in, revenue should continue to increase, reaching an estimated EUR 0.69 billion by

2035. The impact on the EU budget is estimated at EUR 0.2 billion on average per year over

the period 2028-2034 as per the Commission’s proposal for the 2028-2034 Multiannual

Financial Framework.

The measures taken to address avoidance and circumvention risks will contribute to ensuring

that the projected revenues materialise in practice.

5. OTHER ELEMENTS

• Implementation plans and monitoring, evaluation and reporting arrangements

The CBAM transitional period is applicable until end-2025, with the definitive phase starting

in 2026.

Before the end of the transitional period, and in line with Article 30(2) of the CBAM

Regulation, the Commission is to report to the European Parliament and the Council with a

comprehensive review report on the lessons learnt from the transitional period. This report

will also outline the possible future steps for further revisions and scope extensions. In

addition, the European Commission is preparing the adoption of a series of implementing and

delegated acts that will lay out the technical rules for the functioning of CBAM in its current

scope.

The Commission will continue to monitor and evaluate the implementation of the CBAM and

will report on this in line with the requirements of the CBAM regulation.

• Detailed explanation of the specific provisions of the proposal

This Regulation makes the following amendments to Regulation (EU) 2023/956:

Article 1(1) clarifies the application of Regulation (EU) 2023/956 upon its incorporation in

the EEA Agreement and empowers the Commission to adopt implementing acts to modify

Annex III of that Regulation accordingly.

Article 1(1), points (c) and (d) provides the possibility to recognise the transposition of the

relevant electricity market acquis, for the purpose of requesting the integration of a third

country’s electricity market into that of the Union through market coupling, by means of a

Memorandum of Understanding between the Commission and the third countries.

Article 1(1), point (e), and (19) provide for the possibility to adopt delegated acts in an

urgency procedure for the purpose of adding a third country or territory to the list of exempted

third countries or territories in Annex III of Regulation (EU) 2023/956.

Article 1(1), point (e) provides the possibility for the Union to conclude agreements with third

countries to take into account carbon pricing mechanism and for mutual recognition of

accreditation bodies.

Article 1(3), (5), points (a)(2) and (c), and (8), points (b) and (c) empower the Commission to

adopt delegated acts requiring, in cases where there is sufficient evidence pointing towards a

high risk of abusive practices, for a subset of CN codes and origins, that additional evidence

be provided to demonstrate that such abusive practices have not materialised.

Article 1(2), (6), point (c), (21) to (23), point (b), extend the scope of Regulation (EU)

2023/956 to certain steel and aluminium-intensive downstream goods and provide the

possibility to apply a phased in mark-up for some of these goods.

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Article 1(4) adds a requirement for the indirect customs representative applying for

authorisation to indicate, in their application, the EORI number or other national identification

number of the importers represented.

Article 1(5), point (a)(1), and (8), point (a), provide for the registration of the operator in the

CBAM registry for the determination of embedded emissions on the basis of actual verified

emissions.

Article 1(5), points (b) and (c), require the authorised CBAM declarant to provide, where

applicable, evidence of the place and time of production of the goods declared on the basis of

actual emissions.

Article 1(5), point (b), clarifies that the Commission is empowered to adopt implementing

acts concerning the procedures for the review of CBAM declarations.

Article 1(6), point (a), and (24) provide for the inclusion of input materials (precursors) in the

methodology for the determination of embedded emissions in goods.

Article 1(6), point (b), (8), point (d), and (23), provide a possibility for the operator to disclose

to the authorised CBAM declarant only a subset of the data elements required for the

reporting, calculation and verification of actual emissions.

Article 1(7) clarifies that the Commission is empowered to adopt implementing acts

concerning the conditions to ascertain the qualifications of the independent person responsible

for the certification of the carbon price paid, including the granting of an accreditation by a

national accreditation body.

Article 1(9), point (b) clarifies that the Commission is empowered to adopt implementing acts

for accounting the carbon price paid abroad on the basis of the principle of equivalence and

considering the efforts made on carbon credits.

Article 1(8), point (c), clarifies that an operator may disclose information relating to the

verification of emissions embedded in input materials (precursors) with another operator.

Article 1(9) allows competent authorities to require the provision of a guarantee in additional

cases and to use it, where the authorised CBAM declarant does not surrender the sufficient

amount of CBAM certificates, to recover any outstanding financial adjustment.

Article 1(10) clarifies that the Commission is empowered to adopt implementing acts laying

down the verification procedures to be used by verifiers.

Article 1(11) clarifies that the Commission or the competent authority may, as part of the

review of the CBAM declaration, request the authorised CBAM declarant to provide evidence

that the imported goods were produced in the declared installation, and for the declared

production period.

Article 1(12) provides a specific calculation rule for the price of CBAM certificates where

there is only one auction taking place on the auction platform.

Article 1(13) clarifies that the requirement for authorised CBAM declarants to ensure that the

number of CBAM certificates on their account in the CBAM registry at the end of each

quarter corresponds to at least 50 % is based on an annual cycle, therefore it should exclude

from the quarterly calculation certificates purchased during other years than the calendar year.

Article 1(14) streamlines the repurchase process by removing the involvement from the

Commission from the repurchase process.

Article 1(15), point (a), clarifies that the role of the CBAM account number in the

determination of the person responsible for assuming the CBAM obligations.

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Article 1(15), points (b) and (c), allows competent authorities to request a verification of the

correctness of the relevant customs data and information communicated via the CBAM

registry. empowers the Commission to adopt implementing acts identifying the material and

chemical compositions of a good and allows customs authorities to communicate this

information to the Commission.

Article 1(15), points (a) and (d), empowers the Commission to adopt implementing acts

identifying the material and chemical compositions of a good and allows customs authorities

to communicate this information to the Commission.

Article 1(16) defines a new practice of circumvention consisting of artificially adjusting the

supply chains of goods to benefit from lower default value.

Article 1(17) empowers the Commission to adopt delegated acts to remove a good from

Annex I in case of serious and unforeseen circumstances causing severe harm to the Union’s

internal market.

Article 1(18) amends the empowerments given to the Commission by the co-legislators to

adopt delegated acts in light of the changes made by this proposal.

Article 1(20) clarifies that the report evaluating the functioning of the CBAM should assess

the impact of the CBAM on sectors to be covered in the future, and that the report may, where

appropriate, be accompanied by a legislative proposal.

Article 1(22) changes the emission factor for imported electricity to take into account the

electricity produced from all sources. It also changes the conditions for applying actual

embedded emissions in imported electricity to make them more flexible.

Article 2 contains provisions on the entry into force and application of the proposed measures.

To allow for the timely submission of the first CBAM declarations by 30 September 2027, the

changes to the method used to calculate the emission factor for imported electricity and to the

conditions for applying actual embedded emissions in imported electricity will apply to

imports of electricity that occurred as of 1 January 2026. The changes requiring

implementation in the CBAM registry or a launch at the start of the calendar year, including

the extension of scope to downstream products, will apply on 1 January 2028.

EN 12 EN

2025/0419 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream

goods and anti-circumvention measures

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

Article 192(1) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Economic and Social Committee1,

After consulting the Committee of the Regions2,

Acting in accordance with the ordinary legislative procedure,

Whereas:

(1) Regulation (EU) 2023/956 of the European Parliament and of the

Council3 was initially designed with a limited scope, covering those goods that are

most exposed to the risk of carbon leakage and that are most carbon intensive. The

scope of that Regulation should be gradually extended to cover products further down

the value chain of the goods listed in Annex I to that Regulation.

(2) In its Communication entitled ‘A European Steel and Metals Action Plan’4, the

Commission set out the objectives of extending the scope of the carbon border

adjustment mechanism (‘CBAM’) to certain steel and aluminium-intensive

downstream products, as well as addressing the risk of circumvention and practices

which could undermine the objectives of the CBAM, including the redirection by third

countries of low emission-intensive goods to the Union market in the absence of

efforts to decarbonise the entirety of their production.

(3) As the CBAM aims to create incentives for the reduction of emissions by operators in

third countries, the Union is committed to working with and supporting low and

middle-income third countries towards the decarbonisation of their manufacturing

1 OJ C , , p. . 2 OJ C , , p. . 3 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing

a carbon border adjustment mechanism (OJ L 130, 16.5.2023, p. 52, ELI:

http://data.europa.eu/eli/reg/2023/956/oj). 4 Communication on the European Steel and Metals Action Plan, COM/2025/125 finalhttps://eur-

lex.europa.eu/legal-content/EN/TXT/?uri=celex:52025DC0085.

EN 13 EN

industries as part of the external dimension of the European Green Deal5 and in line

with the Paris Agreement6. The Union should continue to support those countries

through the Union budget, especially LDCs, in order to contribute to ensuring their

adaptation to the obligations under this Regulation. The Union should continue to

support climate mitigation and adaptation actions in these countries, including in their

efforts towards the decarbonisation and transformation of their industries within the

ceiling of the multi-annual financial framework and the financial support provided by

the Union to international climate finance. This is further reinforced in the EU global

climate and energy vision7, which indicates that the EU will engage proactively with

partners to ensure better coherence between internal and external EU policies. While

the CBAM gradually enters into application, the Union intends to strengthen

partnerships and support broader climate mitigation efforts, including by providing

financial support to countries’ decarbonisation efforts.

(4) Upon the incorporation of Regulation (EU) 2023/956 in the EEA Agreement, the

EFTA States applying the CBAM should not be considered third countries for the

purposes of this Regulation and should be deleted from its Annex III. A common

CBAM area would be created where the threshold pursuant to Article 2a of Regulation

(EU) 2023/956 would become jointly applicable to importation into the Union and the

customs territories of the EFTA States that apply CBAM.

(5) Upon the incorporation of Regulation (EU) 2023/956 in the EEA Agreement, that

Regulation should apply to processed products from goods listed in Annex I

originating in a third country that are resulting from the inward processing procedure

referred to in Article 256 of Regulation (EU) No 952/2013, where they are re-exported

to the customs territory of an EFTA State that incorporated the CBAM, provided that

they are imported to one of those customs territories. Implementing powers should be

conferred on the Commission to lay down detailed conditions for the application of the

CBAM to such goods.

(6) Upon the incorporation of Regulation (EU) 2023/956 in the EEA Agreement, it

should be clarified that that Regulation shall not apply to goods previously released for

free circulation in the customs territory of EFTA States that incorporated the CBAM,

provided that the customs declarant indicates in the subsequent customs declaration

that the goods have been previously released for free circulation within the customs

territory of the EFTA States.

(7) Upon the incorporation of Regulation (EU) 2023/956 in the EEA Agreement, the

EFTA States applying the CBAM should not be considered third countries for the

purposes of this Regulation and should be deleted from its Annex III. A common

CBAM area would be created where the threshold pursuant to Article 2a of Regulation

(EU) 2023/956 would become jointly applicable to importation into the Union and the

customs territories of the EFTA States that apply CBAM.

(8) Electricity flows from third countries resulting from actions that transmission system

operators take to ensure the safe and secure operation of their networks, including

handling emergencies and unscheduled flows, should not be subject to this Regulation.

5 Communication: The European Green Deal, COM/2019/640 final. 6 OJ L 282, 19.10.2016, p. 4. 7 Joint Communication: EU global climate and energy vision: securing Europe's competitive role in

world markets and accelerating the clean transition, JOIN(2025) 25 final.

EN 14 EN

(9) Due recognition of the progress made by the relevant third countries towards market

coupling of the electricity systems ensures that any time-limited exemptions as

foreseen in this Regulation fully align with the strategic objectives of the Union and

those third countries’ specific achievements. The efficient use of the existing

electricity infrastructure and the integration of electricity markets of third countries

into the internal electricity market of the Union is essential to reduce costs for both

Member States and the relevant third countries, as well as to ensure security of supply.

Such recognition should be put forward by means of a Memorandum of Understanding

between the Commission and the third countries that have fully transposed the relevant

electricity market acquis, as verified by the Commission. The Memorandum of

Understanding should set the timeline for the application of the exemption foreseen in

Regulation (EU) 2023/956, while considering adherence to relevant market rules and

transmission system operator (TSO) institutions in line with Regulation (EU)

2019/943 of the European Parliament and of the Council8 and Commission Regulation

(EU) 2015/12229, and the progress made by the relevant countries on carbon pricing

instruments equivalent to the EU ETS insofar as electricity generation is concerned.

(10) To ensure that the single mass-based threshold does not exceed 1% of the emissions

embedded in the imported goods and processed products following the extension of

Regulation (EU) 2023/956 to downstream products, the annual assessment in the year

2027 of the threshold should be carried out on the basis of import data covering the

downstream goods covered under this extension.

(11) The CBAM seeks to address the risk of carbon leakage by ensuring that products,

irrespective of whether they are imported or produced in the Union, are subject to an

equivalent carbon price. However, as long as a significant number of the Union’s

international partners have policy approaches that do not achieve the same level of

climate ambition, there is a risk of carbon leakage, resulting in overall emissions being

higher than what they would be in the absence of carbon leakage.

(12) Abusive practices could occur when actors exploit the possibility of using actual

emissions for the purpose of unduly avoiding, wholly or partially, the CBAM financial

liability and thereby undermine the effectiveness of the CBAM in addressing the risk

of carbon leakage in the Union and the attainment of the Union’s climate policy

objectives.

(13) The Commission should monitor the impact of the CBAM on the Union internal

market with a view to assessing the risk of abusive practices undermining the

effectiveness of the CBAM and the potential impact on the Union internal market,

including through an analysis of customs import declarations and CBAM declarations

or on the basis of any relevant source of information, including from Member States

through exchanges in the Expert Group on the CBAM or other relevant exchanges.

(14) To enable a swift reaction in the case of evidence pointing towards a high risk of

abusive practices, the Commission should be empowered to adopt delegated acts to lay

down, for the use of actual emissions for a combination of goods and origins, the

8 Regulation (EU) 2019/943 of the European Parliament and of the Council of 5 June 2019 on the internal

market for electricity (recast) (OJ L 158, 14.6.2019, pp. 54–124, ELI:

http://data.europa.eu/eli/reg/2019/943/oj). 9 Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation

and congestion management (OJ L 197, 25.7.2015, pp. 24–72, ELI:

http://data.europa.eu/eli/reg/2015/1222/oj).

EN 15 EN

information to be declared as well as the evidence demonstrating that such abusive

practices have not materialised. Where the Commission finds sufficient evidence

pointing towards a high risk of abusive practices, the Commission should be required

to act by way of delegated acts within three months after the finding. These conditions

and evidence should be designed in a proportionate manner and they should not place

unnecessary burden on operators and importers.

(15) In order to identify the importers represented by an indirect customs representative, the

application for an authorisation should include the Economic Operators Registration

and Identification (EORI) number, or any other type of national identification number,

of the importers represented.

(16) To address the risk of misdeclaration of the embedded emissions determined on the

basis of actual emissions, the Commission and the competent authority should be

allowed to request the authorised CBAM declarant to provide evidence that the

imported goods were produced in the declared installation, and for the declared

production period. For certain goods, such as those subject to a higher heterogeneity of

emission intensities, or only in certain cases, the evidence should be required as part of

the CBAM declaration. The Commission should be empowered to adopt implementing

acts to identify the goods for which such evidence should be required as part of the

CBAM declaration as well as the specific type of evidence to be provided.

(17) To facilitate the processing of information on operators in third countries, reduce the

administrative burden for the operator and the authorised CBAM declarant

and facilitate the review of CBAM declarations, the registration of operators should be

a necessary step for the determination of embedded emissions on the basis of

actual verified emissions.

(18) In order to foster a harmonised approach for the review of CBAM declarations, it

should be clarified that the Commission may, as part of the implementing act

concerning the standard format of the CBAM declaration, set out procedures for the

review of CBAM declarations.

(19) Emissions from the production of pre-consumer scrap in the Union are subject to a

carbon price since, under the EU ETS, emissions are measured at installation level.

Since pre-consumer aluminium and pre-consumer steel scrap under Regulation (EU)

2023/956 are assigned zero-emissions, imported goods using pre-consumer aluminium

and pre-consumer steel scrap as input material are subject to a lower carbon

price compared to goods produced in the Union, thus weakening the effectiveness of

the CBAM in addressing the risk of carbon leakage of goods listed in Annex I.

(20) With a view to strengthening the effectiveness of the CBAM to address the risk of

carbon leakage of goods, emissions of pre-consumer aluminium scrap and pre-

consumer steel scrap should be taken into account for the calculation of embedded

emissions of goods. Since pre-consumer scrap is a co-product generated

unintentionally in the production process of metal goods and immediately reusable in a

production process, it is not considered at risk of carbon leakage in its own right.

Therefore, the emissions of pre-consumer aluminium scrap and pre-consumer steel

scrap should only be taken into account when used as a precursor for goods listed in

Annex I of this Regulation. The Commission should ensure that the monitoring,

reporting and verification of emissions embedded in pre-consumer scrap used as input

material (precursor) is not circumvented, including by misreporting pre-consumer

scrap as post-consumer scrap to lower the determination of embedded emissions.

EN 16 EN

(21) To facilitate the application of Regulation (EU) 2023/956, the Union may in the

context of the Implementing Regulation for accounting the carbon price paid abroad,

consider the carbon credits under Article 6 of the Paris Agreement.

(22) It should be clarified that, due to the commercially sensitive nature of some data

elements required for the reporting, calculation and verification of actual emissions,

the operator may choose to disclose only a summary of these elements that are

necessary for the determination and the verification of the embedded emissions, and

the application of the conditions for the use of actual emissions for relevant

combinations of goods and origins. The authorised CBAM declarant should only be

required to keep records of the information disclosed.

(23) Specific challenges arise for the use of actual emissions embedded

in downstream goods produced with multiple input material (precursors), and where

those materials belong to different CBAM sectors or to sectors not covered in the

scope of this Regulation. These goods typically have longer and more complex global

value chains, and their production involves multiple production steps. Sourcing

verified information on the actual emissions of their input materials (precursors) will

be administratively difficult, which would in turn disincentivise the use of actual

emissions. To address these challenges, the use of default values for these specific

goods should be facilitated by the non-application of the mark-up, without prejudice to

the environmental integrity of the CBAM.

(24) Since the certification of the carbon price documentation may take place prior to the

import of the good into the Union, it is not appropriate to require the person certifying

the information contained in the carbon price documentation to be independent from

the authorised CBAM declarant.

(25) Since the deduction of the carbon price effectively paid in a third country requires

the embedded emissions to be based on actual verified emissions, and since the

certification of the carbon price documentation must rely on the prior verification of

embedded emissions, the verification of embedded emissions and the certification of

the carbon price paid on those emissions are closely related and can possibly be

undertaken by the same person. Furthermore, the certification of the carbon

price should be subject to a similar control and oversight as the one exercised for the

verification of emissions. It should therefore be clarified that the Commission is

empowered to adopt implementing acts concerning the conditions to ascertain

the qualifications of the person responsible for certifying, via the CBAM registry,

the information contained in the carbon price documentation, and including the

granting of an accreditation by a national accreditation body, and cover the

necessary certification procedures and exchange of information.

(26) To facilitate the verification of embedded emissions in the case of complex goods, it

should be clarified that an operator should be able to share information, including on

the verification of emissions embedded in input materials (precursors), with another

operator.

(27) To ensure the financial standing of an applicant or of an authorised CBAM declarant,

competent authorities should be allowed to require the provision of a

guarantee in other cases than where an applicant was not established in the

two financial years prior the year when the application was submitted. To safeguard

the proper collection of revenues, it is also appropriate to enable competent

authorities to use the guarantee provided, where the authorised CBAM declarant fail to

comply with their obligation to have, at the end of each quarter, the number of CBAM

EN 17 EN

certificates that corresponds to 50% of the emissions embedded in the goods they have

imported into the Union since the beginning of the year.

(28) It should be clarified that, to enable national accreditation bodies, the Commission and

competent authorities to control and monitor verifiers, it is necessary to lay down the

verification procedures to be used by verifiers.

(29) In order to preserve its effectiveness as a measure to prevent carbon leakage, the price

of CBAM certificates is to be calculated by the Commission based on weekly averages

of the allowances auctioned in the Union’s Emission Trading System (‘EU ETS’). To

ensure that the price of CBAM certificate always reflects closely ETS prices, it

is appropriate to provide a specific calculation rule for the calendar weeks during

which there is only one auction taking place on the auction platform.

(30) From 2027 onwards, authorised CBAM declarants above the single-mass based

threshold are to ensure that the number of CBAM certificates on their account in the

CBAM registry at the end of each quarter corresponds to at least 50 % of the

emissions embedded in imported goods since the beginning of that year. Since this

rule is based on an annual cycle, on which the repurchase limit of CBAM certificates

relies, it is appropriate to exclude, from the number of CBAM certificates affected by

the quarterly calculation, certificates purchased during other years than that calendar

year.

(31) To streamline the repurchase process, increase the efficiency of the process and reduce

the administrative burden while maintaining the security integrity and a robust

oversight, an authorised CBAM declarant should be allowed to have their excess

CBAM certificates be directly repurchased by the competent authority.

(32) For certain goods, such as the clinker content of cement, the nitrogen content of

fertilisers or the alloying elements of steel, the material and chemical compositions of

the good is an important determining factor of the embedded emissions. To address the

risk of misdeclaration of the embedded emissions determined on the basis of actual

emissions for certain goods that are subject to a higher heterogeneity of emission

intensities, the Commission should be empowered to adopt implementing acts to

identify the material and chemical compositions of a good in the customs declaration.

(33) In order to ensure that the competent authorities and the Commission are provided

with all the customs information and data necessary for the implementation of

Regulation (EU) 2023/956 by the customs authorities, it is necessary to specify the

relevant supporting documents, information and data, including the bill of discharge,

to be communicated by customs authorities.

(34) It should be clarified that the CBAM account number included in the customs

declaration, the bill of discharge, the receipt declaration, or any other relevant customs

document at the time goods are released for free circulation, should be used to

determine the person responsible for assuming the obligations set out in this

Regulation.

(35) To ensure the accuracy of the customs data and information available to the competent

authorities in the CBAM registry, the competent authorities should be allowed to

request the customs authorities or the Commission to validate this information. The

Commission should be empowered to adopt implementing acts defining the scope of

the information and the periodicity, timing and means for communicating that

information.

EN 18 EN

(36) To prevent practices which could undermine the achievement of the objectives of the

CBAM, the Commission should continuously monitor at Union level practices of

circumvention consisting of artificially adjusting the supply chain of goods to avoid

the obligations laid down in Regulation (EU) 2023/956.

(37) To enable a swift reaction in the case of serious and unforeseeable consequences from

the inclusion of a good in the scope of the CBAM, leading to severe harm to the Union

internal market, the Commission should be empowered to adopt delegated acts to

remove a good from the scope of Regulation (EU) 2023/956.

(38) To ensure better alignment with the Combined Nomenclature (‘CN’) set out in

Council Regulation (EEC) No 2658/8710, the description of certain CN codes in

Annex I to Regulation (EU) 2023/956 should be clarified.

(39) With the progressive phase-out of transitional free allocation of allowances

under Directive 2003/87/EC of the European Parliament and of the Council11, which

establishes a system for greenhouse gas emission allowance trading within the Union

(‘EU ETS’), and the progressive phase-in of the CBAM, the risk of carbon

leakage will likely shift from the upstream sectors currently covered by the CBAM

to downstream products. To preserve the effectiveness of the objectives of the CBAM,

it is therefore necessary to extend the scope of Regulation (EU) 2023/956 to products

further down the value chain.

(40) In accordance with the European Steel and Metals Action Plan, the extension of the

scope of Regulation (EU) 2023/956 should focus on the metal sectors and goods that

contain a significant share of CBAM products. It should therefore cover steel and

aluminium-intensive downstream goods that are the most imported into the Union in

terms of numbers, value and volume, and that face the highest risk of carbon

leakage. The steel and aluminium sectors also demonstrate the highest technical

feasibility for the calculation of actual emissions embedded in goods.

(41) The selection of the downstream steel and aluminium-intensive goods should be based

on clearly defined criteria and thresholds, reflecting the risk of carbon leakage

associated to each product, including their share of embedded emissions, their climate

relevance and the technical feasibility of their inclusion in the scope of Regulation

(EU) 2023/956. The risk of carbon leakage should be appreciated with regards to both

the tradability of the product and the comparison between the carbon cost embedded in

the product’s inputs materials (precursors) and the product’s overall value added.

Based on the same criteria, the Commission should in the future assess the extension

of the scope of that Regulation to additional downstream goods and present its

conclusions in a report to the European Parliament and to the Council.

(42) Following the principles and calculation methods applicable to other goods, embedded

emissions in downstream goods should be calculated on the basis of actual emissions

verified by a verifier, or by reference to default values calculated and made available

by the Commission. Since the system boundaries of production processes are limited

to the system boundaries of production processes covered by the EU ETS, the

attribution of emissions embedded in downstream goods should be limited to the

10 Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on

the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj). 11 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).

EN 19 EN

emissions contained in input materials (precursors). Input materials (precursors) of

downstream goods that are not listed in Annex II to Regulation (EU) 2023/956 should

be taken into account in the calculation of embedded emissions.

(43) For a limited number of downstream goods, the embedded emissions may, depending

on the material composition of the good, fall entirely outside the scope of the CBAM.

It is therefore necessary to specify that downstream goods that are exclusively made of

materials which fall outside the scope of the CBAM should not be covered in the

scope of Annex I to Regulation (EU) 2023/956.

(44) Specific challenges arise for the use of actual emissions embedded

in downstream goods produced with multiple input material (precursors), and where

those materials belong to different CBAM sectors or to sectors not covered in the

scope of this Regulation. These goods typically have longer and more complex global

value chains, and their production involves multiple production steps. Sourcing

verified information on the actual emissions of their input materials (precursors) will

be administratively difficult, which would in turn disincentivise the use of actual

emissions. To address these challenges, the use of default values for these specific

goods should be facilitated by the non-application of the mark-up, without prejudice to

the environmental integrity of the CBAM.

(45) Specific challenges arise for the use of actual emissions embedded

in downstream goods covered in the sectors ‘Iron and Steel’, ‘Aluminium’ and

‘Combined Metal Goods’ referred to in Annex I to Regulation (EU) 2023/956. Due to

challenges in data collection along the supply chain of some of the components of

these goods, the specific embedded emissions of all goods covered in these sections

should be calculated as a function of the embedded emissions of the input materials

(precursors) contained in the goods.

(46) The method used to calculate the emission factor for imported electricity should

be modified so as to take into account the electricity produced from all sources,

including non-fossil fuel sources. As a result, revised default

values for imported electricity should be calculated and made available by the

Commission.

(47) To ensure a consistent methodological approach with respect to the default values

applied for indirect emissions, it should be clarified that the alternative default value

for indirect emissions that a third country, or a group of third

countries, may demonstrate to be lower than the one established by the

Commission, should be based on the same calculation method as the default values for

indirect emissions determined by the Commission.

(48) To facilitate the determination of embedded emissions of electricity on the basis

of actual emissions, the conditions for applying actual embedded emissions in

imported electricity should be made more flexible. It should be clarified

that certain power purchase agreements concluded between intermediaries may be

used. Moreover, in light of practical difficulties to demonstrate the absence of physical

network congestion at any point of the network at the time of import, this criterion, as

well as the alternative criterion to prove the direct connection to the Union

transmission system should be removed. Finally, it should not be necessary

to demonstrate a firm nomination of the allocated interconnection capacity where

transmission capacity is allocated through implicit capacity allocation.

EN 20 EN

(49) Due to the commercially sensitive nature of some data elements underpinning the

verification of embedded emissions, the verification report should contain only the

information that is needed to establish the embedded emissions of the

goods. Information on the emissions released by the installation or on goods that are

not included in the scope of this Regulation, while nevertheless subject to review from

the verifier, should not be included in the verification report.

(50) In order to amend certain non-essential elements of Regulation (EU) 2023/956, the

power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of

the European Union should be delegated to the Commission in respect of removing

goods from the scope of Annex I, where necessary, due to severe harm to the Union

internal market caused by serious and unforeseeable circumstances, and until these

serious and unforeseeable circumstances have passed. In particular, to ensure equal

participation in the preparation of delegated acts, the European Parliament and the

Council should receive all documents at the same time as Member States' experts, and

their experts should systematically have access to meetings of Commission expert

groups dealing with the preparation of delegated acts.

(51) Since the objectives of this Regulation cannot be sufficiently achieved by the Member

States, namely extending the mechanism that the Union has adopted to prevent the risk

of carbon leakage and thereby reduce global carbon emissions as well as addressing

the risk of circumvention and practices which could undermine the objectives of the

CBAM, but can rather, by reason of the scale or effects of the action, be better

achieved at Union level, the Union may adopt measures, in accordance with the

principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In

accordance with the principle of proportionality as set out in that Article, this

Regulation does not go beyond what is necessary in order to achieve those objectives.

(52) Regulation (EU) 2023/956 should therefore be amended accordingly,

(53) For the determination of embedded emissions of electricity, to allow for the

submission of the first CBAM declarations by 30 September 2027 on the basis of this

Regulation, the changes to the method used to calculate the emission factor

for imported electricity and to the conditions for applying actual embedded emissions

in imported electricity should apply to imports of electricity that occurred as of 1

January 2026. To provide sufficient predictability, the extension of the scope of Annex

I to Regulation (EU) 2023/956 and to input materials (precursors) listed in Annex VIII

should apply from 1 January 2028,

(54) Regulation (EU) 2023/956 should therefore be amended accordingly,

HAVE ADOPTED THIS REGULATION:

Article 1

Amendments to Regulation (EU) 2023/956

Regulation (EU) 2023/956 is amended as follows:

(1) Article 2 is amended as follows:

(a) the following paragraph 2a is inserted:

‘2a. Upon its incorporation in the EEA Agreement, this Regulation also applies to

processed products from goods listed in Annex I originating in a third country that are

resulting from the inward processing procedure referred to in Article 256 of

EN 21 EN

Regulation (EU) No 952/2013, where they are re-exported to the customs territory of

Norway or Iceland, provided that they are imported to those countries.

The Commission may adopt implementing acts laying down the detailed conditions

for the application of the CBAM to such products. Those implementing acts shall be

adopted in accordance with the examination procedure referred to in Article 29(2) of

this Regulation.’;

(b) in paragraph 4, the following subparagraph is added:

‘Upon its incorporation into the EEA Agreement, by way of derogation from

paragraphs 1 and 2, this Regulation shall not apply to goods originating in third

countries previously released for free circulation in the customs territory of the EFTA

States that incorporated the CBAM, provided that the customs declarant indicates in

the subsequent customs declaration lodged in the customs territory of the Union that

the goods have been previously released for free circulation in the customs territory of

those EFTA States and provided that, at the request of the customs authority, the

customs declarant makes available documentation or information proving that the

goods have been previously released for free circulation within the customs territory

of the respective EFTA States. The customs declarant shall bear responsibility for the

availability of this proof at the time of lodging of the customs declaration.’;

(c) the following paragraph 7a is inserted:

‘Where a third country has requested to integrate its electricity market into that of the

Union through market coupling pursuant to an international agreement, the

Commission may, when establishing that the relevant third country has fully

transposed the electricity market acquis, conclude a Memorandum of Understanding

with that third country.

The Memorandum of Understanding referred to in the first subparagraph shall set the

timeline for the application of the exemption foreseen in Article 2(7) and the timeline

for the implementation of a carbon pricing instrument equivalent to the EU ETS,

insofar as electricity generation is concerned.’;

(d) paragraph 8 is replaced by the following:

‘A third country or territory that fulfils all the conditions set out in paragraph 7, shall

be listed in point 2 of Annex III. When assessing whether the conditions set out in

paragraph 7 of this Article are fulfilled, the Commission shall take into account

advancements in accordance with the timeline laid down in a Memorandum of

Understanding under Article 2(7a).

(e) paragraphs 11 and 12 are replaced by the following:

‘11. The Commission is empowered to adopt delegated acts in accordance with Article

28 in order to amend the lists of third countries or territories listed in point 1 or 2 of

Annex III by adding or removing a third country or territory, depending on whether

the conditions set out in paragraph 6, 7 or 9 of this Article are fulfilled in respect of

that third country or territory, or as a consequence of the incorporation of the CBAM

into the EEA Agreement. Where, in the case of adding a third country to the list of

third countries or territories listed in point 2 of Annex III, imperative grounds of

urgency so require, the procedure provided for in Article 28a shall apply to delegated

acts adopted pursuant to this paragraph.

The Union may conclude agreements with third countries or territories with a view to

taking into account carbon pricing mechanisms in such countries or territories for the

EN 22 EN

purposes of the application of Article 9 as well as the mutual recognition of third-

country accreditation bodies for the accreditation of a legal person to be a verifier

pursuant to Article 18.’;

(2) in Article 2a(3), the following subparagraph is added:

‘For its 2027 assessment due by 30 April 2027, the Commission shall use the import

data of goods contained in Annex I to this Regulation and in Annex I to Regulation

(EU) XX/XX [Amending Regulation]’;

(3) in Article 3, the following point (35) is added:

‘(35) ‘abusive practices’ are practices pursued by an actor for the purpose of gaining

a benefit by unduly avoiding, wholly or partially, the CBAM financial liability and

thereby undermining the effectiveness of the CBAM to address the risk of carbon

leakage in the EU.’;

(4) in Article 5(5), point (h) is replaced by the following:

‘(h) EORI number or other national identification number, names and contact

information of the persons on behalf of whom the applicant is acting, if applicable.’;

(5) Article 6 is amended as follows:

(a) paragraph 2 is amended as follows:

(1) point (b) is replaced by the following:

‘(b) the total embedded emissions in the goods referred to in point (a) of this

paragraph, expressed in tonnes of CO2e emissions per megawatt-hour of electricity or,

for other goods, in tonnes of CO2e emissions per tonne of each type of goods,

calculated in accordance with Article 7 and, where the embedded emissions are

determined on the basis of actual emissions provided by the operator via the CBAM

registry in accordance with Article 10, verified in accordance with Article 8;’;

(2) the following points (e) and (f) are added:

‘(e) where applicable for the purpose of addressing the risk of misdeclaration resulting

from the lack of supply chain traceability, evidence that the goods imported during the

preceding calendar year were produced at the declared installation and at the actual

time of production referred to in the CBAM declaration;

(f) where, in accordance with a delegated act adopted in accordance with paragraph 7,

the embedded emissions are determined on the basis of actual emissions for a

combination of goods and origins that are subject to a high risk of abusive practices,

evidence demonstrating that the high risk of abusive practices has not materialised.’;

(b) in paragraph 6, the first sentence is replaced by the following:

‘The Commission is empowered to adopt implementing acts concerning the standard

format of the CBAM declaration, including detailed information for each installation

and country of origin or other third country and type of goods to be reported, which

supports the totals referred to in paragraph 2 of this Article, in particular as regards

embedded emissions, the carbon price paid, the default carbon price for the purpose of

Article 9(4), the procedure for submitting the CBAM declaration via the CBAM

registry, including procedures for the review of CBAM declarations in accordance

with Article 19, and the arrangements for surrendering the CBAM certificates referred

to in paragraph 2, point (c), of this Article, in accordance with Article 22(1), in

EN 23 EN

particular as regards the process and the selection by the authorised CBAM declarant

of certificates to be surrendered.’;

(c) the following paragraphs 6a and 7 are added:

‘6a. The Commission is empowered to adopt implementing acts concerning the

identification of goods or combination of goods and origins for which evidence is to

be included in the CBAM declaration pursuant to paragraph 2, point (e), as well as the

specific type of evidence to be provided. Those implementing acts shall be adopted in

accordance with the examination procedure referred to in Article 29(2).

7. The Commission shall monitor at Union level the impact of the CBAM on the

Union internal market. Where the Commission, taking into account relevant

information, including from customs import declarations and CBAM declarations,

finds that there is sufficient evidence pointing towards a high risk of abusive practices

for a combination of goods and origins, it may inform importers and authorised

CBAM declarants about these risks, it may inform competent authorities and customs

aurhoties about these risks with a view of increasing their level of control, and it is

empowered to adopt delegated acts in accordance with Article 28 to supplement this

Regulation by laying down the methods for the identification of the combination of

goods and origins, the information to be declared for the use of actual emissions for

those combinations of goods and origins as well as the evidence to be provided to

demonstrate that no abuse has taken place.

The Commission shall adopt the delegated acts referred to in the first subparagraph

within three months of finding that there is sufficient evidence pointing towards a high

risk of abusive practices’;

(6) Article 7 is amended as follows:

(a) the following paragraph 2a is inserted:

‘2a. Embedded emissions in input materials (precursors) listed in Annex VIII shall be

considered in the determination of embedded emissions in goods.’;

(b) paragraph 5 is replaced by the following:

‘5. The authorised CBAM declarant shall keep records of the information disclosed in

accordance with Article 10(7) that is required to calculate the embedded emissions in

accordance with the requirements laid down in Annex V. Those records shall be

sufficiently detailed to enable the Commission and the competent authority to review

the CBAM declaration in accordance with Article 19(2).’;

(c) in paragraph 7, the following subparagraph is added:

‘The implementing acts referred to in the first subparagraph may provide a list of

downstream goods for which, due to the complexity of the supply chain and without

prejudice to the environmental integrity of the CBAM, no mark-up is to apply.’;

(7) Article 9 is amended as follows:

(a) paragraph 2 is amended as follows:

(1) the third sentence is replaced by the following:

‘The information contained in that documentation shall be certified by a person that is

independent from the authorities of the third country.’;

(2) the following subparagraph is added:

EN 24 EN

‘The independent person referred to in the first subparagraph may be a legal person

accredited by a national accreditation body for the relevant scope of accreditation.’;

(b) paragraph 5 is is amended as follows:

(1) the first subparagraph is replaced by the following:

‘The Commission is empowered to adopt implementing acts, based on the principle of

equivalence, concerning the conversion of the yearly average carbon price effectively

paid in accordance with paragraph 1 of this Article and of the yearly default carbon

prices determined in accordance with paragraph 4 of this Article into a corresponding

reduction of the number of CBAM certificates to be surrendered.Those acts shall also

govern the conversion of the carbon price expressed in foreign currency into euro at

the yearly average exchange rate, the evidence required of the actual payment of the

carbon price, examples of any relevant rebate or other form of compensation referred

to in paragraph 1 of this Article, the qualifications of the independent person referred

to in paragraph 2 of this Article and the conditions to ascertain that person’s

qualifications and independence. The qualifications mentioned in the previous

paragraph shall include the granting of accreditation by a national accreditation body,

the specification of the certification procedures, and the appropriate exchanges of

information between the independent person, national accreditation bodies, the

European Commission and competent authorities. The Commission is also empowered

to regulate the conditions for deducting carbon credits under Article 6 of the Paris

Agreement. Those implementing acts shall be adopted in accordance with the

examination procedure referred to in Article 29(2).

(2) the following subparagraph is added:

‘The qualifications referred to in the first subparagraph shall include the granting of

accreditation by a national accreditation body, the specification of the certification

procedures and the appropriate exchanges of information between the independent

person, national accreditation bodies, the Commission and competent authorities.’;

(8) Article 10 is amended as follows:

(a) paragraph 1 is replaced by the following:

‘1. To allow the verification of embedded emissions on the basis of actual emissions

as well as the determination, where applicable, of the carbon price paid in a third

country, the Commission shall, upon request by an operator of an installation located

in a third country, register the information on that operator and on its installation in the

CBAM registry referred to in Article 14.’;

(b) in paragraph 5, the following point (e) is added:

‘(e) ensure, where applicable pursuant to Article 6(7), that the conditions laid down for

the use of actual emissions, for relevant combinations of goods and origins, are met.’;

(c) in paragraph 7, the first sentence is replaced by the following:

‘An operator may disclose the information on the conditions for the use of actual

emissions, for the relevant combinations of goods and origins pursuant to Article 6(7),

the verification of embedded emissions and the carbon price paid in a third country

referred to in paragraph 5 of this Article to an authorised CBAM declarant or to

another operator.

(d) in paragraph 7, the second sentence is replaced by the following:

EN 25 EN

‘The operator may disclose to the authorised CBAM declarant only a summary of the

information contained in paragraph 5, points (a), (b), (c) and (e). The authorised

CBAM declarant shall be entitled to use that disclosed information in order to fulfil

the obligation referred to in Article 8.

Where the authorised CBAM declarant chooses to submit the CBAM declaration on

the basis of this disclosed information, the authorised CBAM declarant shall remain

responsible for surrendering the correct number of CBAM certificates pursuant to

Article 22(1).’;

(9) Article 17 is amended as follows:

(a) the following paragraph 5a is inserted:

‘5a. By way of derogation from paragraph 5, where the competent authority finds that

the applicant or the authorised CBAM declarant does not demonstrate its financial

capacity to fulfil its obligations under this Regulation, including by failing to comply

with the requirement set out in Article 22(2), the competent authority may require the

provision of a guarantee.

The competent authority shall fix the amount of such guarantee at the amount,

calculated as the aggregate value of the number of CBAM certificates that the

authorised CBAM declarant would have to surrender in accordance with Article 22 in

respect of one of the following:

(a) imports of goods reported in accordance with Article 5(5), point (g);

(b) the amount of imported goods declared in the customs declaration and other

relevant information available to the competent authority from the previous two

calendar years; or

(c) an estimation as if the single mass-based threshold were exceeded by an

average corresponding to the relevant sectors covered by this Regulation.

The guarantee provided shall be a bank guarantee, payable at first demand, by a

financial institution operating in the Union or another form of guarantee which

provides equivalent assurance.’;

(b) paragraph 7 is replaced by the following:

‘7. Where a guarantee is required in accordance with paragraph 5, the competent

authority shall release the guarantee immediately after 30 September of the second

year in which the authorised CBAM declarant has surrendered CBAM certificates in

accordance with Article 22.

Where a guarantee is required in accordance with paragraph 5a, the competent

authority shall release the guarantee immediately after 30 September of the second

year in which the authorised CBAM declarant has surrendered CBAM certificates in

accordance with Article 22. Notwithstanding the foregoing, the competent authority

may decide to extend the duration of the guarantee where such extension is duly

justified.

Where the authorised CBAM declarant does not surrender the sufficient amount of

CBAM certificates in accordance with Article 22 and following a decision in

accordance with Article 19(5), the competent authority shall use the provided

guarantee to recover the outstanding financial adjustment.

EN 26 EN

The competent authority shall determine the amount to recover based on the number

of certificates that should have been surrendered and the price of certificates on the

date where the decision was taken.’;

(10) in Article 18(3), the following sentence is added:

‘Those delegated acts shall also specify the verification procedures to be used by

verifiers.’;

(11) in Article 19, the following paragraph 2a is inserted:

‘2a. Where the embedded emissions are determined on the basis of actual emissions,

the Commission or the competent authority of the Member State where the CBAM

declarant is established may, as part of the review of the CBAM declaration, request

the authorised CBAM declarant to provide evidence that the goods imported were

produced at the installation referred to in the CBAM declaration.’;

(12) Article 21 is amended as follows:

(a) in paragraph 1, the second subparagraph is replaced by the following:

‘For those calendar weeks in which there is no auction on the auction platform, the

price of CBAM certificates shall be the average of the closing prices of EU ETS

allowances of the last week in which auctions on the auction platform took place. For

those calendar weeks in which only one auction takes place on the auction platform,

the price of CBAM certificates shall be the average of that closing price and the

closing prices of the last week in which several auctions took place on the auction

platform.’;

(b) in paragraph 2, the first sentence is replaced by the following:

‘The Commission shall publish the price of CBAM certificates on its website or in

any other appropriate manner on the first working day of the following calendar

week.’;

(13) in Article 22(2), the following subparagraph is added:

‘From 2028, the calculation referred to in the first subparagraph shall be based only on

CBAM certificates purchased by the authorised CBAM declarant during that same

year.’;

(14) in Article 23(1), second subparagraph, the first sentence is replaced by the following:

‘The excess CBAM certificates shall be repurchased through the common central

platform referred to in Article 20.’;

(15) Article 25 is amended as follows:

(a) paragraph 2 is replaced by the following:

‘2. The customs authorities shall periodically and automatically, in particular by

means of the surveillance mechanism established pursuant to Article 56(5) of

Regulation (EU) No 952/2013, communicate to the Commission specific information

on the goods declared for importation. That information shall include the EORI

number or the form of identification declared in accordance with Article 6(2) of

Delegated Regulation (EU) 2015/2446, of the importer or of the authorised CBAM

declarant as well as the CBAM account number of the authorised CBAM declarant,

the eight-digit CN code of the goods, the quantity, the country of origin, the date of the

customs declaration and the customs procedure, as well as any other data relevant for

compliance with this Regulation, including, where applicable, bills of discharge, re-

EN 27 EN

export declarations and equivalent customs documentation. Where the importer has no

EORI number, the customs authorities shall also communicate the name, address and,

where available, contact information of the importer to the Commission.

The CBAM account number provided in the customs declaration or any other relevant

document when declaring goods listed in Annex I or processed products obtained from

such goods for importation, shall determine the authorised CBAM declarant assuming

the obligations set out in this Regulation.’;

(b) in paragraph 3, the following subparagraph is added:

‘Where the competent authority considers that the information is incorrect or

inaccurate, the competent authority may request the customs authorities or the

Commission to verify the correctness or the accuracy of that information.’;

(c) in paragraph 6, the first sentence is replaced by the following:

‘The Commission is empowered to adopt implementing acts defining the scope of

information and the periodicity, timing and means for communicating that information

pursuant to paragraphs 2 and 3 of this Article.’;

(d) the following paragraph 7 is added:

‘7. The Commission is empowered to adopt implementing acts to identify the material

and chemical compositions of goods listed in Annex I. Those implementing acts shall

be adopted in accordance with the examination procedure referred to in Article

29(2).’;

(16) in Article 27(2), the following point (c) is added:

‘(c) artificially adjusting the supply chains to make the goods benefit from lower

default values.’;

(17) the following Article 27a is inserted:

‘Article 27a

Serious and unforeseen circumstances

The Commission shall monitor the situation at Union level with a view to monitoring

the impact of the CBAM on the Union internal market. Where the Commission, taking

into account the relevant evidence, considers that the inclusion of a good in Annex I

causes severe harm to the Union internal market due to serious and unforeseen

circumstances related to the impact on the prices of goods, it is empowered to adopt

delegated acts in accordance with Article 28 to remove this good from Annex I until

those serious and unforeseeable circumstances have passed.’;

(18) Article 28 is amended as follows:

(a) paragraphs 2 and 3 are replaced by the following:

‘2. The power to adopt delegated acts referred to in Article 2(10) and (11), Article 2a

(3), Article 6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a

shall be conferred on the Commission for a period of five years from [date of entry

into force of this amending Regulation]. The Commission shall draw up a report in

respect of the delegation of power not later than nine months before the end of the

five-year period. The delegation of power shall be tacitly extended for further periods

of an identical duration, unless the European Parliament or the Council opposes such

extension not later than three months before the end of each period.

EN 28 EN

3. The delegation of power referred to in Article 2(10) and (11), Article 2a (3), Article

6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a may be

revoked at any time by the European Parliament or by the Council.’;

(b) paragraph 7 is replaced by the following:

‘7. A delegated act adopted pursuant to Article 2(10) and (11), Article 2a (3), Article

6(7), Article 18(3), Article 20(5a) and (6), Article 27(6) and Article 27a shall enter

into force only if no objection has been expressed either by the European Parliament

or by the Council within a period of two months of notification of that act to the

European Parliament and to the Council or if, before the expiry of that period, the

European Parliament and the Council have both informed the Commission that they

will not object. That period shall be extended by two months at the initiative of the

European Parliament or of the Council.’;

(19) the following Article 28a is inserted:

‘Article 28

Urgency procedure

1. Delegated acts adopted under this Article shall enter into force without delay and

shall apply as long as no objection is expressed in accordance with paragraph 2. The

notification of a delegated act to the European Parliament and to the Council shall

state the reasons for the use of the urgency procedure.

2. Either the European Parliament or the Council may object to a delegated act in

accordance with the procedure referred to in paragraph 7 of Article 28. In such a case,

the Commission shall repeal the act immediately following the notification of the

decision to object by the European Parliament or by the Council.’;

(20) in Article 30(6), the second subparagraph is replaced by the following:

‘Before 1 January 2028, as well as every two years thereafter, the Commission shall

present a report to the European Parliament and to the Council on the application of

this Regulation and functioning of the CBAM. This report may, where appropriate, be

accompanied by a legislative proposal or implementing or delegated acts adopted

pursuant to this Regulation. The report shall contain at least the following:

(a) an assessment of the impact of the CBAM on:

(i) carbon leakage, including in relation to exports;

(ii) the sectors covered;

(iii) internal market, economic and territorial impact throughout the Union;

(iv) inflation and the price of commodities;

(v) the effect on industries using goods listed in Annex I;

(vi) international trade, including resource shuffling; and

(vii) LDCs.

(b) an assessment of:

(i) the governance system, including an assessment of the implementation and

administration of the guarantees and the authorisation of CBAM declarants by

Member States;

EN 29 EN

(ii) the scope of this Regulation, including of the possibility to extend the scope of

this Regulation to additional goods at risk of carbon leakage;

(iia) the suitability of implementing acts and delegated acts adopted pursuant to this

Regulation;

(iib) the suitability of the methods for setting default values and the mark-up applied

to the default values;

(iii) practices of circumvention;

(iv) the application of penalties in Member States;

(v) the application of the single mass-based threshold, including the possibility of

increasing that threshold and of introducing a supplementary consignment-based

threshold;

(c) results of investigations and penalties imposed;

(d) aggregated information on the emission intensity for each country of origin for the

different goods listed in Annex I.;’

(21) Annex I is amended in accordance with Annex I to this Regulation;

(22) Annex IV is amended in accordance with Annex II to this Regulation;

(23) in Annex VI, point 2 is amended as follows:

(a) points (g) to (j) are deleted;

(b) the following point (ka) is inserted:

‘(ka) material composition of each downstream good;’;

(24) a new Annex VIII is added as set out in Annex III to this Regulation.

Article 2

Entry into force and application

This Regulation shall enter into force on the third day following that of its publication in the

Official Journal of the European Union.

Points 1 and 6 of Annex II, shall apply from 1 January 2026.

However, Article 1(6), point (a), Article 1(8), points (a), (b) and (c), Article 1(21), (23), and

(24), and point 2 of Annex II shall apply from 1 January 2028.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels,

For the European Parliament For the Council

The President The President

EN 1 EN

LEGISLATIVE FINANCIAL AND DIGITAL STATEMENT

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3

1.1. Title of the proposal/initiative ...................................................................................... 3

1.2. Policy area(s) concerned .............................................................................................. 3

1.3. Objective(s) .................................................................................................................. 3

1.3.1. General objective(s) ..................................................................................................... 3

1.3.2. Specific objective(s) ..................................................................................................... 3

1.3.3. Expected result(s) and impact ...................................................................................... 3

1.3.4. Indicators of performance ............................................................................................ 3

1.4. The proposal/initiative relates to: ................................................................................. 4

1.5. Grounds for the proposal/initiative .............................................................................. 4

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative ............................................................ 4

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone. ................................................................................. 4

1.5.3. Lessons learned from similar experiences in the past .................................................. 4

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments ....................................................................................... 5

1.5.5. Assessment of the different available financing options, including scope for

redeployment ................................................................................................................ 5

1.6. Duration of the proposal/initiative and of its financial impact .................................... 6

1.7. Method(s) of budget implementation planned ............................................................. 6

2. MANAGEMENT MEASURES................................................................................... 8

2.1. Monitoring and reporting rules .................................................................................... 8

2.2. Management and control system(s) ............................................................................. 8

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed .................. 8

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them............................................................................................................ 8

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure) ........................................... 8

2.3. Measures to prevent fraud and irregularities ................................................................ 9

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 10

3.1. Heading(s) of the multiannual financial framework and expenditure budget line(s)

affected ....................................................................................................................... 10

EN 2 EN

3.2. Estimated financial impact of the proposal on appropriations ................................... 12

3.2.1. Summary of estimated impact on operational appropriations.................................... 12

3.2.1.1. Appropriations from voted budget ............................................................................. 12

3.2.1.2. Appropriations from external assigned revenues ....................................................... 17

3.2.2. Estimated output funded from operational appropriations......................................... 22

3.2.3. Summary of estimated impact on administrative appropriations ............................... 24

3.2.3.1. Appropriations from voted budget .............................................................................. 24

3.2.3.2. Appropriations from external assigned revenues ....................................................... 24

3.2.3.3. Total appropriations ................................................................................................... 24

3.2.4. Estimated requirements of human resources.............................................................. 25

3.2.4.1. Financed from voted budget....................................................................................... 25

3.2.4.2. Financed from external assigned revenues ................................................................ 26

3.2.4.3. Total requirements of human resources ..................................................................... 26

3.2.5. Overview of estimated impact on digital technology-related investments ................ 28

3.2.6. Compatibility with the current multiannual financial framework.............................. 28

3.2.7. Third-party contributions ........................................................................................... 28

3.3. Estimated impact on revenue ..................................................................................... 29

4. DIGITAL DIMENSIONS .......................................................................................... 29

4.1. Requirements of digital relevance .............................................................................. 30

4.2. Data ............................................................................................................................ 30

4.3. Digital solutions ......................................................................................................... 31

4.4. Interoperability assessment ........................................................................................ 31

4.5. Measures to support digital implementation .............................................................. 32

EN 3 EN

1. FRAMEWORK OF THE PROPOSAL/INITIATIVE

1.1. Title of the proposal/initiative

Carbon Border Adjustment Mechanism

1.2. Policy area(s) concerned

Climate policy

1.3. Objective(s)

1.3.1. General objective(s)

In light of the EU’s increased climate ambitions, the introduction of a CBAM has the

overarching objective of addressing climate change by reducing GHG emissions in

the EU and globally.

The amending proposal aims at stregnthening the effectiveness of the CBAM in

addressing the risk of carbon leakage.

1.3.2. Specific objective(s)

The overarching objective of addressing climate change is further articulated in a

number of specific objectives, namely: (i) Addressing the risk of carbon leakage

under increased EU ambition. (ii) Contributing to the provision of a stable and secure

policy framework for investments in low or zero carbon technologies. (iii) Ensuring

that domestic production and imports are subject to similar level of carbon pricing.

(iv) Encouraging producers in third countries who export to the EU to adopt low

carbon technologies. (v) Ensuring that the measure is effective, minimising the risk

of being circumvented, thus providing environmental integrity. (vi) Ensuring a

proportionate administrative burden for businesses and public authorities in the

application of the measure.

The amending proposal aims strenghtening the effectiveness of the CBAM to protect

against the risk of carbon leakage, by extending the scope to downstream products,

introduce additional anti-avoidance provisions and clarify the rules applicable to

electricity imports.

1.3.3. Expected result(s) and impact

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted.

The introduction of a CBAM envisages a reduction in greenhouse gas emissions both

in the EU-27 and in the rest of the world in the sectors covered by CBAM. The

CBAM is also expected to reduce the risks of carbon leakage, therefore gradually

replacing the free allocation of allowances under the EU ETS.

As regards economic impacts, the modelling conducted before the adoption of the

CBAM Regulation indicated that the introduction of a CBAM and other measures

needed to reach the EU’s increased climate ambitions could lead to a GDP

contraction for the EU 27 by 0.22 % to 0.23 % in 2030. Impact on the investment

side is modest. On the consumption side CBAM appears to have a slightly stronger

negative effect relative to the scenario of increased climate ambition and no CBAM.

By effectively reducing carbon leakage, the introduction of a CBAM leads to a

reduction in imports in the EU 27. Overall, the social impacts of CBAM are limited.

EN 4 EN

Administrative impacts on the Commission, businesses national authorities, are

expected. Altogether, compliance costs for businesses and authorities, while

significant, are expected to be proportionate, and manageable in light of the

environmental benefits of the measure.

The amending proposal is estimated to reduce yearly global GHG emissions by

approximately 0.7 Mt CO2e by 2030. In addition, it is expected to further reduce

carbon leakage. Based on modelling done by the JRC, CBAM as currently legislated

is estimated to reduce the carbon leakage rate26 by 43% compared to a no-CBAM

scenario. Extension of the scope to selected steel and aluminium downstream

products is estimated to reduce the carbon leakage rate further, with a total decrease

compared to a no-CBAM scenario of 76%. The macro-economic impacts of a

downstream extension are negligible, with an estimated impact on EU GDP of less

than 0.001% and minor impacts overall on trade, production and consumer prices in

the EU.

The downstream extension is not aimed at generating revenues but rather at

strengthening the climate effectiveness of CBAM in preventing carbon leakage. That

being said, the proposal is projected to generate around EUR 0.58 billion of annual

revenues by 2030. Beyond 2030, as free allocations under the EU ETS are phased

out and CBAM is phased in, revenue should continue to increase, reaching an

estimated EUR 0.69 billion by 2035.

1.3.4. Indicators of performance

Specify the indicators for monitoring progress and achievements.

Objectives Indicators Measurement tools/data sources

Reduce GHG

emissions

- Level of emissions in the EU

- Level of emissions globally

- Emission statistics

- Sector statistics

- Statements by 3rd countries on

whether CBAM incentivised their

own carbon pricing

Encourage

cleaner

production

processes in

third countries

- Evolution of actual emissions

for CBAM sectors in 3rd

countries

- Level of electricity imports

- Share of actual values reporting

for electricity

- Level of emissions demonstrated

by third country producers subject

to the CBAM

- CBAM Registry

Prevent carbon

leakage

- As indicators of emissions

above

- Level of emissions in the EU

relative to global emissions

- Trade flows in CBAM sectors

- Trade flows downstream

- Emission statistics

- Trade statistics

- Sector statistics

Ensure

consistency with

- Import certificates price in line

with price in the EU ETS

- Statistics from EU ETS and

CBAM authorities

26 Leakage rates are defined as increases in emissions in downstream sectors outside the EU relative to

decreases in emissions in those sectors in the EU.

EN 5 EN

EU policies

Limit

administrative

burden

- Timely treatment of CBAM

enforcement (e.g. possible

reconciliation procedure)

- Checks of actual level of

emissions by exporter

- Feedback from industry and

public authorities responsible for

CBAM implementation

- Number of staff necessary for

CBAM administration

1.4. The proposal/initiative relates to:

 a new action

 a new action following a pilot project / preparatory action27

 the extension of an existing action

 a merger or redirection of one or more actions towards another/a new action

1.5. Grounds for the proposal/initiative

1.5.1. Requirement(s) to be met in the short or long term including a detailed timeline for

roll-out of the implementation of the initiative

The CBAM was introduced from October 2023. A simplified system of the CBAM

scheme is currently in place until the end of 2025. Specifically, a transitional period

(dry-run for data collection) currently applies to facilitate the smooth roll out of the

CBAM and allow traders and importers to adjust.

Commission services are in charge of implementing and enforcing CBAM both

during the transition period (2023-2025) and will also be during the definitive phase

(from 2026).

During the transition period this implied collecting information from importers of

CBAM goods in the EU on the embedded GHG emissions of these goods and

analysing data.

The Carbon Border Adjustment Mechanism (CBAM) calls for a progressive

introduction of the different functions necessary for its effective implementation.

Firstly, a number of reports and reviews need to be prepared in order to facilitate the

financial obligation to be set in place. Recognizing this, the CBAM regulation

foresees its implementation in two consecutive periods: the Transitional Period from

October 2023 until end of 2025 and the Definitive Period as from early 2026.

During the Transitional Period the obligation placed on importers and the EU

Authorities (customs) is limited to the filing of the quarterly CBAM reports in

addition of the Import declarations.

During the transitional period, transitional information management system (CBAM

Transitional Period – CBAM TP) were put in place to support the submission and

collection of quarterly reports, as well as the assimilation of data from each report

into an aggregated database, to allow for their effective analysis for the purposes of

reporting in line with the provisions of the Regulation.

Additionally, during the transitional period, customs authorities are tasked with

informing customs declarants of the obligation to report information, so as to

27 As referred to in Article 58(2), point (a) or (b) of the Financial Regulation applicable to the general

budget of the Union.

EN 6 EN

contribute to the gathering of information as well as to the awareness on the need to

request the status of authorised declarant when applicable (before the first

importation of CBAM goods from 1 January 2026).

The Definitive Period will start on the 01.01.26 for the core CBAM declaration and

certificates management services as listed here and one year earlier for authorised

declarants registration and processing of CBAM authorisations by the competent

authorities:

- importers are only entitled to import these goods after they have been granted an

authorisation (except in case of the derogation) by competent authorities, or if they

would appoint a representative authorised as CBAM declarant. Customs authorities

should not allow the importation of CBAM goods without a authorised CBAM

declarant being involved. Furthermore, the customs authorities may carry out checks

on the goods, including with respect to the identification of the authorised CBAM

declarant, the eight-digit CN code, the quantity and the country of origin of the

imported goods, the date of declaration and the customs procedure. The Commission

should include the risks relating to CBAM in the design of the common risk criteria

and standards pursuant to Article 50 of Regulation (EU) No 952/2013

- The CBAM should be based on a declarative system where an authorised CBAM

declarant, who may act on its own behalf or represent one or more importers, submits

annually a declaration of the embedded emissions in the goods imported to the

customs territory of the Union and surrenders a number of CBAM certificates

corresponding to those declared emissions.

- An authorised CBAM declarant should be allowed to claim a reduction in the

number of CBAM certificates to be surrendered corresponding to the carbon price

already effectively paid for those emissions in other jurisdictions. The amending

Regulation proposes to introduce a default carbon price which would allow

declarants to claim a deduction where it cannot be demonstrated that a carbon price

has been effectively paid.

- The embedded declared emissions should be verified by a person accredited by an

EU national accreditation body where actual emissions are declared.

- The CBAM central system should allow operators of production installations in

third countries to register in the CBAM registry and to make their verified embedded

GHG emissions from production of goods available to authorised CBAM declarants.

The Commission should manage the CBAM registry containing data on the

authorised CBAM declarants, operators and installations in third countries. The

amending Regulation proposes to allow accredited verifiers to access the registry to

improve the reliability of emission data shared by operators with declarants through

the registry.

- To reduce the risk of carbon leakage the Commission should take action to address

practices of circumvention

- For the sale and re-purchase of CBAM certificates a common central platform

should be established. For the purpose of oversight of the transactions on the

common central platform, the Commission should facilitate the exchanges of

information and the cooperation between competent authorities, and between those

authorities and the Commission. Additionally, a swift flow of information between

the common central platform and the CBAM registry should be established.

EN 7 EN

- The Commission should carry out risk-based controls and should review the

content of the CBAM declarations accordingly. For enforcement purposes, Member

States may also carry out reviews of individual CBAM declarations. The conclusions

of the reviews of individual CBAM declarations should be shared with the

Commission and should be made available to other competent authorities in the

CBAM registry.

- Member States should be responsible for the correct establishment and collection of

revenues arising from the application of this Regulation.

Therefore, during the definitive period the number of tasks attributed to the EC

increases drastically, requiring an increase in staffing needs. The tasks carried out by

this team will include the supervision of authorisation of CBAM declarants made by

MS competent authorities, the management of the central database and central

registry, coordination and information exchange with MS competent authorities,

review of declarations and oversight of the external platform and lastly, tasks

requiring legal competencies such as litigation and recovery and financial

responsibility oversight. The structure of the team is further defined below.

During the definitive period the Commission will be in charge of the majority of the

tasks resulting from the CBAM regulation.

The amending proposal introduces new anti-avoidance provisions which imply

additional tasks that are to be carried out by the Commission from 2027 onwards.

These include the development, implementation and oversight of the

operationalisation of the new anti-avodiance provisions. In particular, these measures

will require additional validity checks of evidence provided by importers that are

supposed to verify the validity of provided information in the CBAM declaration.

In addition, due to the changes proposed in the amending introduced, additional

financing needs arise to finance analytical input provided to the Commission for the

execution of essential tasks to be carried out from 2027 onwards. Specifically, the

Commission will have to develop (and update annually) default values for the new

goods added to Annex I of the regulation. Moreover, its responsibilities in

monitoring and detecting circumvention and avoidance practices have been

extended, which requires the acquisition of databases and market intelligence to feed

into a robust risk analysis and detection system. It is estimated that this will require

EUR 2 million for 2027 of non-IT expenditure, in addition to the budgetary needs

identified in the LFDS accompanying the proposal to simplify and stregnthen the

CBAM (+EUR 2 million on an annual basis).

CBAM IT Budget

The CBAM Budget to be engaged/ committed for the period 2023-2027 has been

assessed at 120,69 M€. The CBAM IT budget encompasses Analysis &

Development services, Deployment services, Operations services, cloud services

and/or on premises hardware and software licenses for the Transitional and

Definitive CBAM System as detailed below :

- The CAPEX cost has been estimated based on the actual budget engaged and the

budget authorised by EC IT Corporate Governance in the form of approved Vision

Documents for the following past projects of DG TAXUD IT projects, due to their

similarities in terms of IT Architecture Model: CDS, CRMS2, SURV3, REX,

CSRD2, EBTI, Customs Trans-European Declaration Management Systems

developed and operated by DG TAXUD.

EN 8 EN

- The OPEX cost has been assessed on the basis of the current annual infrastructure

and operational costs of DG TAXUD, their provisions for IT infrastructure, IT

Support and Service Desk activities for the production systems delivered by the

projects referenced above.

- The pricing is based on the current Framework Contracts pricing in place.

In the IT Policy budget line, the budget of the joint procurement between the

European Commission and Member States of the platform for buying and selling

certificates for managing operations is not included.

The CBAM team would consist of 90 EC staff (including 15 IT staff) in 2027.

The breaking down of total staff, including IT staff, from 2023 to 2027 would be the

following:

Year 2023 2024 2025 2026 2027

No of Total

Resources

20 33 44 66 90

CBAM team 12 21 29 50 74

IT CBAM team 8 12 15 16 16

The strategic importance, the magnitude and complexity of the CBAM IT project

require a dedicated CBAM IT team to be established to manage the overall project

implementation and operations.

The CBAM IT team consists of 16 members of specialised IT profiles for defining

and managing CBAM IT System Architecture and Project Organisation and

planning, the activities in terms of development, deployment, the organisation of the

Service Model, the management of operations and support in front of Trade, COM

services, climatic and Customs authorities, in parallel of the Transitional and

definitive CBAM IT systems.

The proposed plan of deploying the CBAM IT team is the following:

Year 2023 2024 2025 2026 2027

No of Resources 8 12 15 15 15

AD 4 5 5 5 5

CA 4 7 10 10 10

Additional extrernal staff (PXE) will be recruited from CBAM IT budget as per

needs.

EN 9 EN

1.5.2. Added value of EU involvement (it may result from different factors, e.g.

coordination gains, legal certainty, greater effectiveness or complementarities). For

the purposes of this section 'added value of EU involvement' is the value resulting

from EU action, that is additional to the value that would have been otherwise

created by Member States alone.

Reasons for action at EU level (ex-ante) Reducing GHG emissions is fundamentally

a trans-boundary issue that requires effective action at the largest possible scale. The

EU as a supranational organisation is well-placed to establish effective climate policy

in the EU, like it has done with the EU ETS.

There exists already a harmonised carbon price at EU level. This consists of the price

resulting from the EU ETS for the sectors covered by the system. The only

meaningful way to ensure equivalence between the carbon pricing policy applied in

the EU’s internal market and the carbon pricing policy applied on imports is to take

action at the level of the Union.

Any initiative needs to be implemented in a way that provides importers, regardless

of country of origin and port of entry or destination within the EU, with uniform

conditions and incentives for GHG emission reductions that are equivalent to those

of domestic producers. The single effective way to do this is by taking action at the

level of the EU.

The proposed simplification introduced by the amending Regulation is best done at

EU level to ensure legal certainty and consistency. This will ensure a level playing

field for companies and authorities across the Union, which will be benefiting from

the rationalisation of reporting requirements arising from this proposal.

Expected generated EU added value (ex-post) In parallel to the EU ETS,

reduction of GHG emissions and protection against the risk of carbon leakage in the

EU single market can be established most adequately at the EU level. Additionally,

the need for minimal administrative costs is best achieved by establishing consistent

rules for the entire single market, further underlining the added value of an

intervention at the EU level.

The public consultation has confirmed the added value of taking action on the

CBAM at the EU level. In particular, stakeholders agree that an EU CBAM is needed

due to existing differences of ambition between the EU and the rest of the world and

in order to support the global climate efforts. In addition, in view of the EU’s

position in international trade, if it introduces a CBAM the environmental effect on

international climate ambitions will be most effective as a potential example to

follow.

Thus, the objective of reducing emissions and climate neutrality requires – without

equally ambitious global policies – action by the European Union.

1.5.3. Lessons learned from similar experiences in the past

The amending proposal relies on the experience gained in implementing CBAM

since the mechanism started to apply in its transitional phase on 1 October 2023.

1.5.4. Compatibility with the multiannual financial framework and possible synergies with

other appropriate instruments

On 16 July 2025, the Commission presented its proposal for an ambitious and

dynamic Multiannual Financial Framework (“MFF”) amounting to almost EUR 2

EN 10 EN

trillion. The Commission presented five new own resources to fund its priorities

while repaying what the EU has borrowed under NextGenerationEU and limiting the

national contributions to the EU budget. The proposed new own resources include

CBAM, which is expected to generate around EUR 1.45 billion annually (current

prices), on average, between 2028 and 2034.

The amending proposal further increases the tasks and responsibilities of the

Commission in ensuring that the CBAM is effectively implemented and not

circumvented/avoided. This requires additional budgetary support within the current

MFF. Moreover, and without prejudice to the outcome of the negotiations on the next

MFF, as most tasks apply on a recurrent basis, the appropriate financing means need

to be made available as part of the next MFF.

1.5.5. Assessment of the different available financing options, including scope for

redeployment

Implementation costs for CBAM will be financed by the EU budget.

EN 11 EN

1.6. Duration of the proposal/initiative and of its financial impact

 limited duration

–  in effect from [DD/MM]YYYY to [DD/MM]YYYY

–  financial impact from YYYY to YYYY for commitment appropriations and

from YYYY to YYYY for payment appropriations.

 unlimited duration

– Implementation with a start-up period from YYYY to YYYY,

– followed by full-scale operation.

1.7. Method(s) of budget implementation planned

 Direct management by the Commission

–  by its departments, including by its staff in the Union delegations;

–  by the executive agencies

 Shared management with the Member States

 Indirect management by entrusting budget implementation tasks to:

–  third countries or the bodies they have designated

–  international organisations and their agencies (to be specified)

–  the European Investment Bank and the European Investment Fund

–  bodies referred to in Articles 70 and 71 of the Financial Regulation

–  public law bodies

–  bodies governed by private law with a public service mission to the extent that

they are provided with adequate financial guarantees

–  bodies governed by the private law of a Member State that are entrusted with

the implementation of a public-private partnership and that are provided with

adequate financial guarantees

–  bodies or persons entrusted with the implementation of specific actions in the

common foreign and security policy pursuant to Title V of the Treaty on

European Union, and identified in the relevant basic act

– bodies established in a Member State, governed by the private law of a

Member State or Union law and eligible to be entrusted, in accordance with

sector-specific rules, with the implementation of Union funds or budgetary

guarantees, to the extent that such bodies are controlled by public law bodies or

by bodies governed by private law with a public service mission, and are provided

with adequate financial guarantees in the form of joint and several liability by the

controlling bodies or equivalent financial guarantees and which may be, for each

action, limited to the maximum amount of the Union support.

Comments

N/A

EN 12 EN

2. MANAGEMENT MEASURES

2.1. Monitoring and reporting rules

The Commission will ensure that arrangements are in place to monitor and evaluate

the functioning of the CBAM and evaluate it against the main policy objectives.

Before the end of the transitional period at the end of 2025 and every two years

thereafter, the Commission will publish comprehensive assessments of the

functioning of the CBAM, including its governance.

2.2. Management and control system(s)

2.2.1. Justification of the budget implementation method(s), the funding implementation

mechanism(s), the payment modalities and the control strategy proposed

A significantly centralised set-up allows a uniform and efficient implementation of

CBAM across the EU including in Member states with more limited administrative

capacity on climate issues. The majority of the implementation and enforcement

functions have been attributed to Commission services. These also require an

increased number of control functions in order to ensure the correct implementation

and management of the CBAM. The Commission has also foreseen an increased

number of measures for fraud prevention.

This amending proposal includes a number of provisions to reduce the risk of

circumvention and avoidance with a view to increasing the effectiveness of the

CBAM. This in turn implies additional funding needs for the Commission to execute

these additional tasks and to extend CBAM Registry.

2.2.2. Information concerning the risks identified and the internal control system(s) set up

to mitigate them

The CBAM will be based on a declarative system, which entails the risk of non-

declaration or misdeclaration. Risks of non-declaration and misdeclaration (e.g. of

emission intensity, of imported volumes, of place of production of CBAM goods)

were identified.

An internal control system is being setup integrating lines of defences where both

automated, expert judgement controls and risk assessments are being deployed. Data

analysis techniques are planned to be rolled out to detect such risks.

In order to address the risk of non-declaration, the system requires an authorisation

before importing goods in the scope of the Regulation. National Customs Authorities

will be in charge of enforcing this rule by not releasing into free circulation these

goods as long as the declarant is not authorised according to this Regulation.

Additionally, Commission services will also monitor frequently during a given year,

possible cases of importers not having initiated an authorisation process despite

having reached or getting close to the CBAM reporting threshold (including in case

of cross-border imports).

In order to address the risk of misdeclaration, a risk-based approach based on pre-

determined criteria as well as random audits will be setup. The current CBAM

proposal foresees providing the Commission services with empowerments for

requesting evidence allowing the use of actual emissions for some CN codes or

origins. The proposal also foresees to attach additional conditions to the use of actual

emissions for some CN codes and/or origins.

EN 13 EN

A deterrent penalty regime will also serve as deterrent to possible circumvention.

Auditing will take place both at the level of CBAM declaration by the national

authorities and at the level of import declarations by customs authorities.

2.2.3. Estimation and justification of the cost-effectiveness of the controls (ratio between

the control costs and the value of the related funds managed), and assessment of the

expected levels of risk of error (at payment & at closure)

Commission services will control the correct application of CBAM, in particular the

surrender of CBAM certificates and the correct application of the de minimis

threshold. A strong risk management system will be applied to ensure cost-effective

controls and tackle risks of circumvention.

2.3. Measures to prevent fraud and irregularities

The financial interests of the Union should be protected through proportionate

measures throughout the expenditure cycle, including the prevention, detection and

investigation of irregularities, the recovery of funds lost, wrongly paid or incorrectly

used and, where appropriate, administrative and financial penalties.

Efficient anti-fraud actions require active cooperation, including knowledge-sharing

and exchange of information, between customs authorities and competent authorities,

both at national level and EU level; it may also require cooperation with third

countries. The CBAM Regulation already foresees in its current version solid

cooperation channels between National Competent Authorities and Custom

Authorities. A CBAM risk management network was setup and already started to

work on CBAM anti-circumvention notably inspiring the current proposal with

operational improvements to the CBAM Regulation to address risks of

circumvention.

The amending proposal further strengthens circumvention risks CBAM is exposed to

notably through 1) enhanced traceability monitoring capabilities that will aim to

address the risk of misdeclaration of emission intensity, 2) increased granularity in

the reporting of the material and chemical composition of CN codes that will aim to

address the risk of misdeclaration of emission intensity and lastly 3) measures

against abusive practices. Lastly, it is proposed to include pre-consumer scrap as a

CBAM precursor that was a circumvention channel identified to artificially reduce

the emissions of a production process and therefore its CBAM financial liability.

A specific attention should be drawn to non-reliable economic operators (e.g. shell

company, missing traders) and cross-border trade inside the EU. The CBAM risk

management network mentioned above will aim to address such risks.

Quick anti-fraud action should be put in place to react to new/newly detected fraud

risks. Authorities in charge should report and share knowledge on fraudulent

patterns. The CBAM Registry is being deployed with principles of knowledge

sharing, and automated controls, and check and information sharing among

stakeholders. The CBAM risk management system will notably base itself on well-

established and functioning communication interfaces with Custom Authorities

(CRMS2) to communicate of possible circumvention cases.

Where an authorised CBAM declarant or an importer fails to comply with the

obligations in the CBAM regulation, penalties will be applied. In case of repeated

offences, the national competent authority may decide to suspend the account of the

declarant.

EN 14 EN

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

3.1. Heading(s) of the multiannual financial framework and expenditure budget

line(s) affected

• Existing budget lines

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.28

from

EFTA

countries 29

from

candidate

countries

and

potential

candidates

from

other

third

countries

other assigned

revenue

7 20 01 02 01

Diff./Non

-diff. NO

YES/NO

YES/NO

YES/NO

3 09 20 04 01 (CBAM)

Diff. NO

YES/NO

YES/NO

YES/NO

• New budget lines requested

In order of multiannual financial framework headings and budget lines.

Heading of

multiannual

financial

framework

Budget line Type of

expenditure Contribution

Number

Diff./Non-

diff.

from

EFTA

countries

from

candidate

countries

and

potential

candidates

from

other

third

countries

other assigned

revenue

N/A N/A

Diff./Non

-diff. YES/NO YES/NO YES/NO YES/NO

28 Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 29 EFTA: European Free Trade Association.

EN 15 EN

3.2. Estimated financial impact of the proposal on appropriations

3.2.1. Summary of estimated impact on operational appropriations

–  The proposal/initiative does not require the use of operational appropriations

–  The proposal/initiative requires the use of operational appropriations, as explained below

Amounts related to 2028-2034 programming period are indicative and do not prejudge the outcome of the ongoing negotiations on the next MFF.

3.2.1.1. Appropriations from voted budget

EUR million (to three decimal places)

Heading of multiannual financial framework 3 Natural resources and environment (IT)

DG: TAXUD Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

Operational appropriations

Budget line 09 20 04 01 (CBAM) Commitments (1a) 28,090 34,750 33,700 35,150 131,690

Payments (2a) 17,530 21,157 32,090 34,067 104,844

Budget line Commitments (1b) 0.000

Payments (2b) 0.000

Appropriations of an administrative nature financed from the envelope of specific programmes

Budget line (3) 0.000

TOTAL appropriations

for DG TAXUD

Commitments =1a+1b+3 28,090 34,750 33,700 35,150 131,690

Payments =2a+2b+3 17,530 21,157 32,090 34,067 104,844

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL operational appropriations

Commitments (4) 28,090 34,750 33,700 35,150 131,690

Payments (5) 17,530 21,157 32,090 34,067 104,844

EN 16 EN

TOTAL appropriations of an administrative nature

financed from the envelope for specific programmes (6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations under

HEADING 3 Commitments =4+6 28,090 34,750 33,700 35,150 131,690

of the multiannual financial framework Payments =5+6 17,530 21,157 32,090 34,067 104,844

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

• TOTAL operational appropriations (all

operational headings)

Commitments (4) 28,090 34,750 33,700 35,150 131,690

Payments (5) 17,530 21,157 32,090 34,067 104,844

• TOTAL appropriations of an administrative nature

financed from the envelope for specific programmes (all

operational headings)

(6) 0.000 0.000 0.000 0.000 0.000

TOTAL appropriations Under

Heading 1 to 6 Commitments =4+6 28,090 34,750 33,700 35,150 131,690

of the multiannual financial framework

(Reference amount) Payments =5+6 17,530 21,157 32,090 34,067 104,844

Year Year Year Year Year Year Year TOTAL MFF 2028-2034

2028 2029 2030 2031 2032 2033 2034

• TOTAL operational

appropriations (all operational

headings)

Commitments 29.100 24.823 25.568 26.335 27.125 27.939 28.777 189.667

Payments

18,042 15.142 15,852 16.064 25,769 26,542 31,367 148,778

EN 17 EN

• TOTAL appropriations of an administrative nature

financed from the envelope for specific programmes

(all operational headings)

TOTAL appropriations Under

Heading 1 to 3 Commitments 29.100 24.823 25.568 26.335 27.125 27.939 28.777 189.667

of the multiannual financial

framework

(Reference amount)

Payments 18,042 15.142 15,852 16.064 25,769 26,542 31,367 148,778

* Figures related to the 2028-2034 MFF in the table above are all strictly indicative pending the outcome of the negotiations which cannot be

prejudged.

Heading of multiannual financial framework 7 ‘Administrative expenditure’

DG TAXUD Year Year Year Year TOTAL

MFF 2021-

2027 2024 2025 2026 2027

 Human resources 8,572 6,271 8,740 11,700 35,283

 Other administrative expenditure 0,600 0,300 0,306 0,312 1,518

TOTAL DG TAXUD Appropriations 9,172 6,571 9,046 12,012 36,801

TOTAL appropriations under HEADING 7 of the multiannual financial

framework

(Total

commitments

= Total

payments)

9,172 6,571 9,046 12,012 36,801

EUR million (to three decimal places)

DG TAXUD

Year Year Year Year Year Year Year TOTAL

MFF

2028-

2034 2028 2029 2030 2031 2032 2033 2034

 Human resources 13,293 13,293 13,293 13,293 13,293 13,293 13,293 93,051

EN 18 EN

 Other administrative expenditure 0.310 0.319 0.329 0.339 0.349 0.359 0.370 2,375

TOTAL DG TAXUD Appropriations

TOTAL appropriations under HEADING 4 of the

multiannual financial framework

(Total

commitments

= Total

payments)

* Figures related to the 2028-2034 MFF in the table above are all strictly indicative pending the outcome of the negotiations which cannot be

prejudged.

VOTED

APPROPRIATIONS

Year

2024

Year

2025

Year

2026

Year

2027

Year

2028

Year

2029

Year

2030

Year

2031

Year

2032

Year

2033

Yea

r

203

4

TOTAL

HEADING 7 (programming period 2021-2027); HEADING 4 (programming period 2028-2034)

Human resources 8,572 6,271 8,740 11,7

00

13,2

93

13,2

93

13,29

3

13,2

93

13,29

3

13,2

93

13,2

93 128,334

Other administrative

expenditure - missions 0,600 0,300 0,306

0,31

2

0.31

0

0.31

9

0.329

0.33

9 0.349

0.35

9

0.37

0 3,893

Total HEADING 7

(programming period 2021-

2027); HEADING 4

(programming period 2028-

2034)

9,172 6,571 9,046 12,0

12

13.6

03

13.6

12

13.62

2

13.6

32

13.64

2

13.6

52

13.6

63 132,227

EN 19 EN

* Figures related to the 2028-2034 MFF in the table above are all strictly indicative pending the outcome of the negotiations which cannot be

prejudged.

EUR million (to three decimal places)

Year Year Year Year TOTAL MFF

2021-2027 2024 2025 2026 2027

TOTAL appropriations under HEADINGS 1 to 7 Commitments 37,262 41,321 42,746 47,162 168,491

of the multiannual financial framework Payments 26,702 27,728 41,136 46,079 141645

Year Year Year Year Year Year Year TOTAL

MFF 2028-

2034 2028 2029 2030 2031 2032 2033 2034

TOTAL appropriations under HEADINGS

1 to 4 Commitments 42.703 38.435 39.190 39.967 40.767 41.591 42.440 285,091

of the multiannual financial framework Payments 29.892 26.904 26,257 26,778 39,136 39,928 44,986 233,881

* Figures related to the 2028-2034 MFF in the table above are all strictly indicative pending the outcome of the negotiations which cannot be

prejudged.

Year 2024

Year 2025

Year 2026

Year 2027

Year

2028

Year

2029

Year

2030

Year

2031

Year

2032

Year

2033

Year

2034

TOTAL

LFDS

TOTAL

appropriations

under

HEADINGS 1 to

7 of the

multiannual

financial

framework

Commitme

nts 37.262 41.321 42,746 47,162 42.703 38.435 39.190 39.967 40.767 41.591 42.440 453,584

Payments 26.702 27.728

41,136 46,079

29.892 26.904 26,257 26,778 39,136 39,928 44,986 375,526

EN 20 EN

3.2.2. Estimated output funded from operational appropriations (not to be completed for decentralised agencies)

Commitment appropriations in EUR million (to three decimal places)

Indicate

objectives and

outputs



Year 2024

Year 2025

Year 2026

Year 2027

Enter as many years as necessary to show the

duration of the impact (see Section1.6) TOTAL

OUTPUTS

Type30

Avera

ge

cost

N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost N o

Cost Total

No

Total

cost

SPECIFIC OBJECTIVE No 131…

- Output

- Output

- Output

Subtotal for specific objective No 1

SPECIFIC OBJECTIVE No 2 ...

- Output

Subtotal for specific objective No 2

TOTALS

30 Outputs are products and services to be supplied (e.g. number of student exchanges financed, number of km of roads built, etc.). 31 As described in Section 1.3.2. ‘Specific objective(s)’

EN 21 EN

3.2.3. Summary of estimated impact on administrative appropriations

–  The proposal/initiative does not require the use of appropriations of an

administrative nature

–  The proposal/initiative requires the use of appropriations of an administrative

nature, as explained below

3.2.3.1. Appropriations from voted budget

VOTED APPROPRIATIONS Year Year Year Year TOTAL

2021 - 2027 2024 2025 2026 2027

HEADING 7

Human resources 8,572 6,271 8,740 11,700 35,283

Other administrative expenditure 0,600 0,300 0,306 0,312 1,518

Subtotal HEADING 7 9.172 6,571 9,046 12,012 36,801

Outside HEADING 7

Human resources 0.000 0.000 0.000 0.000 0.000

Other expenditure of an administrative nature 0.000 0.000 0.000 0.000 0.000

Subtotal outside HEADING 7 0.000 0.000 0.000 0.000 0.000

TOTAL 9,172 6,571 9,046 12,012 36,801

3.2.4. Estimated requirements of human resources

–  The proposal/initiative does not require the use of human resources

–  The proposal/initiative requires the use of human resources, as explained

below

3.2.4.1. Financed from voted budget

Estimate to be expressed in full-time equivalent units (FTEs)32

VOTED APPROPRIATIONS Year Year Year Year

MFF

2028-

34

2024 2025 2026 2027

 Establishment plan posts (officials and temporary staff)

20 01 02 01 (Headquarters and Commission’s Representation Offices) 21 21 25 30 30 per

year

20 01 02 03 (EU Delegations) 0 0 0 0

01 01 01 01 (Indirect research) 0 0 0 0

01 01 01 11 (Direct research) 0 0 0 0

Other budget lines (specify) 0 0 0 0

• External staff (in FTEs)

20 02 01 (AC, END from the ‘global envelope’) 12 23 40 60 60 per year

20 02 03 (AC, AL, END and JPD in the EU Delegations) 0 0 0 0

32 Please specify below the table how many FTEs within the number indicated are already assigned to the

management of the action and/or can be redeployed within your DG and what are your net needs.

EN 22 EN

Admin. Support

line

[XX.01.YY.YY]

- at Headquarters 0 0 0 0

- in EU Delegations 0 0 0 0

01 01 01 02 (AC, END - Indirect research) 0 0 0 0

01 01 01 12 (AC, END - Direct research) 0 0 0 0

Other budget lines (specify) - Heading 7 0 0 0 0

Other budget lines (specify) - Outside Heading 7 0 0 0 0

TOTAL 33 44 65 90 90 per

year

The staff required to implement the proposal (in FTEs):

To be covered by

current staff

available in the

Commission

services

Exceptional additional staff*

To be financed

under Heading 7

or Research

To be financed

from BA line

To be financed

from fees

Establishment

plan posts

N/A N/A N/A N/A

External staff

(CA, SNEs, INT)

N/A N/A N/A N/A

Description of tasks to be carried out by:

Officials and temporary staff The CBAM regulation requires the Commission to follow up with several delegated

and implementing acts once the CBAM regulation is adopted. Commission staff will

also be needed to review and assess the functioning of the CBAM system and to

implement the IT system.

The amending proposal introduces new anti-avoidance provisions, which imply

additional tasks that are to be carried out by the Commission from 2027 onwards. In

particular, these measures will require additional validity checks of evidence provided

by importers that are supposed to verify the validity of provided information in the

CBAM declaration.

External staff Many tasks can be carried out by external agents.

The amending proposal introduces new anti-avoidance provisions, which imply

additional tasks that are to be carried out by the Commission from 2027 onwards. In

particular, these measures will require additional validity checks of evidence provided

by importers that are supposed to verify the validity of provided information in the

CBAM declaration.

3.2.5. Overview of estimated impact on digital technology-related investments

Compulsory: the best estimate of the digital technology-related investments entailed

by the proposal/initiative should be included in the table below.

Exceptionally, when required for the implementation of the proposal/initiative, the

appropriations under Heading 7 should be presented in the designated line.

EN 23 EN

The appropriations under Headings 1-6 should be reflected as “Policy IT expenditure

on operational programmes”. This expenditure refers to the operational budget to be

used to re-use/ buy/ develop IT platforms/ tools directly linked to the implementation

of the initiative and their associated investments (e.g. licences, studies, data storage

etc). The information provided in this table should be consistent with details

presented under Section 4 “Digital dimensions”.

TOTAL Digital and IT appropriations

Year Year Year Year TOTAL

MFF

2021 -

2027 2024 2025 2026 2027

HEADING 7

IT expenditure (corporate) 0.000 0.000 0.000 0.000 0.000

Subtotal HEADING 7 0.000 0.000 0.000 0.000 0.000

Outside HEADING 7

Policy IT expenditure on operational programmes

0.000 0.000 0.000 5.000 5.000

Subtotal outside HEADING 7 0.000 0.000 0.000 5.000 5.000

TOTAL 0.000 0.000 0.000 5.000 5.000

3.2.6. Compatibility with the current multiannual financial framework

The proposal/initiative:

–  can be fully financed through redeployment within the relevant heading of the

multiannual financial framework (MFF)

–  requires use of the unallocated margin under the relevant heading of the MFF

and/or use of the special instruments as defined in the MFF Regulation

Additional IT expenditures amounting to EUR 3 million for 2027 are needed to cover

the IT design and, development needed to adapt the CBAM Registry to the new

scope and models, enhance the Risk Management analysis tools, integrate the

additional downstream products and anti-avoidance / anti-circumvention services and

enhance the IT services and support to the required capacity. downstream extension

and functionalities supporting risk management and detecting circumvention and

avoidance, as part of the CBAM registry and/or CBAM data lab space.

In addition, an additional EUR 2 million are needed on an annual basis from 2027

onwards, without prejudice to the outcome of the negotiations on the next MFF, to

draw on analytical expertise that would allow to execute the tasks allocated to the

Commission in the amending proposal. Specifically, the Commission will have to

develop (and update annually) default values for the new goods added to Annex I of

the regulation. Moreover, its responsibilities in monitoring and detecting

circumvention and avoidance practices have been extended, require the acquisition of

databases and market intelligence to feed into a robust risk analysis and detection

system. These costs were not covered in the previous LFS and will arise effectively

from 2027 onwards.

–  requires a revision of the MFF

EN 24 EN

3.2.7. Third-party contributions

The proposal/initiative:

–  does not provide for co-financing by third parties

–  provides for the co-financing by third parties estimated below:

Appropriations in EUR million (to three decimal places)

Year 2024

Year 2025

Year 2026

Year 2027

Total

Specify the co-financing body

TOTAL appropriations co-

financed

3.3. Estimated impact on revenue

–  The proposal/initiative has no financial impact on revenue.

–  The proposal/initiative has the following financial impact:

–  on own resources

–  on other revenue

–  please indicate, if the revenue is assigned to expenditure lines

EUR million (to three decimal places)

Budget revenue line:

Appropriations

available for the

current financial

year

Impact of the proposal/initiative33

Year 2026 Year

2027

Year

2028 Year 2029 Year 2030

Article p.m. p.m. p.m. p.m. p.m.

For assigned revenue, specify the budget expenditure line(s) affected.

09 20 04 01

Other remarks (e.g. method/formula used for calculating the impact on revenue or

any other information).

Impact on own resources indicates as “p.m.” as in relation with the Commission

proposal COM(2025)574 to amend the decision on the system of own resources of

the European Union.

Impact on other revenue indicates as “p.m.” as in relation with the collection of the

revenue from the fees (Article 20) for the financing of the CBAM common platform

for which the estimate will be only known after the establishment of the fees

modalities.

33 As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net

amounts, i.e. gross amounts after deduction of 25% for collection costs.

EN 25 EN

4. DIGITAL DIMENSIONS

There are no changes in that Digital concepts and architecture approved by CBAM

Definitive system project charter, in terms of digital requirements, data used, digital

solution, reusability assessment and measures to support digital implementation.

The impact of extended number of CBAM goods (180 additional CN) – extended

with downstream prodcuts will results in around 7500new importers. The the Risk

management, Circumvention monitoring which was analysed, assessed, and included

in Project charter and now will be extnedended to cover addtional goods and related

features. The key objective of the Risk management component is supporting

detection of the irregularities and limiting the risk of fraud.

Furthermore additional features/processes required to managed electricity as CBAM

good will have to be added however those are not changing the CBAM design.

Also, the simplification changes do not result in a change of the digital solution

architecture, however, requires additional budget to implement the change and

extension of existing CBAM business processes.

4.1. Requirements of digital relevance

As shown in diagram above, the CBAM Registry gets import information for the

CBAM goods from the EU Customs systems either from the MS or via DG

EN 26 EN

TAXUD, along with the importers customs identification and the Customs

classification of the imported goods. The CBAM system makes in return the

CBAM authorisations of the CBAM Declarants available to the National Customs

Import Systems to enforce the CBAM regulation at the import clearance of the

CBAM goods. The CBAM Information system exchanges as well risk

management information with the EU Customs systems. The interface with the EU

Customs Systems is a vital feed for the operation of CBAM as the whole concept

of CBAM is to avoid double capture of information by requesting the CBAM

Declarants to complement their imports with a report of the emission incurred

during their production in third Countries. The “data provided once” is a basic

principle of CBAM.

CBAM will also interact with the new CBAM Mechanism (IT systems or other

means) of the National Competent Authorities to foster the integration of the

national CBAM enforcement processes across the MS and the national processes

for the collection of penalties and recovery information.

Another key new external system for CBAM is the Common Central Platform

(CCP), the Information System by which the CBAM Declarants will purchase the

CBAM certificates from the Member States. The price of the certificates will be

set by the allowance price defined in the ETS system. The CBAM Declarants will

need to keep their CBAM accounts in an 50% balance on a quarterly basis to

ensure that they are in position to surrender the required number of certificates for

offsetting their declared emissions and emission prices already paid in third

Countries. The Commission will re‑purchase the surplus certificates from the

CBAM Declarants in name of the Member States. The Commission and the

Member States must jointly establish and manage this platform, which is however

outside the scope of the CBAM Registry. The interface with the CCP is vital for

the CBAM Declarants to provision the necessary certificates in their CBAM

accounts. The accounts and the certificates will be highly sensitive information.

The ETS system will simply set the selling price of the certificates.

The main users of the CBAM Registry are the CBAM declarants. DG TAXUD

expects about 20 000 declarants in 2026 after the simplification was adopted, but

we are planning for 40 000 declarants to account for the increase from the CBAM

extension to downstream goods.). They will use the CBAM Registry to declare the

emission accrued on the production of their imported goods on a yearly basis (May

of each year), to monitor the quarterly balance of their CBAM accounts in term of

certificates versus declared imports and to interact with the National Customs

Authorities during review of their CBAM declarations. The CBAM Declarants will

first be vetted by the National Competent Authorities via the CBAM Registry and

then be granted an authorisation to import CBAM goods and be given a CBAM

account. The CBAM Declarants will then be able to declare annually their

emissions in the CBAM Registry and to surrender the required certificates.

The Operators of the Installations producing the CBAM goods in the third

countries will register on the CBAM Registry before entering the emission details

of their products. The CBAM Declarants will be able to refer to the entries of the

Operators to justify their reported emission. It is a significant measure to reduce

the compliance burden of the CBAM Declarants and to improve the quality of the

CBAM data. While there is no evidence to support an estimate at this stage, DG

TAXUD guestimates the number of Operators at 20.000 - 50.000 in 2026.

EN 27 EN

The CBAM National Competent Authorities (NCA) will use the CBAM Registry

to grant the access to the CBAM Declarants, to manage the CBAM Authorisations,

to monitor the CBAM accounts and declarations and interact with the CBAM

Declarants to ensure their compliance with the CBAM regulation. They are the

single point of contact to the CBAM Declarants.

Other Authorities will be granted access to the CBAM Registry to contribute to the

risk management and the enforcement from their respective areas of

responsibilities. The CBAM Registry will coordinate and support the inter-

agencies collaboration in fostering compliance. The National Customs

Administrations will validate the CBAM Authorisation during the control of the

import declarations using the replication and validation services of the CBAM

Registry via the EU CSW-CERTEX.

The Commission will assign and maintain the CBAM accounts of the CBAM

Declarants up to date in the CBAM Registry, combining the information from the

imports received from National Customs Administrations, the emissions from the

yearly declarations, the quantity of certificates, their purchase reported by the

CCP, their yearly surrendering confirmed by the CBAM Declarant, and the re-

purchase of unused certificates. The Commission will use the CBAM Registry to

monitor the imported goods and associated emissions, for the risk management,

and particularly the risk of circumvention. The CBAM Registry will also offer

specifc interaface to Cutsom Risk managemnt system CRMS2 to share CBAM

related risk with Customs domain. The CBAM Registry will also offer a Case

Management component that lets authorities create, enrich, track and resolve cases,

exchange notifications and outcomes, and monitor an up‑to‑date list of all cases

across the system.

The access of all actors to the CBAM Registry is performed via dedicated portals

supported by a distributed access management across the stakeholders:

• The NCA will manage the access of the CBAM Declarants to the CBAM

Declarant portal, using either national credentials already granted by the

National Customs Administrations or an EU Login one;

• The Commission will manage the access of the Operators of the third

countries Installations, to the same name portal, using credentials granted

by EU Login. It remains to be clarified whether the Commission will rely

on external trusted parties to delegate them the granting of the authorisation

to access the CBAM Registry;

• The NCA, the Commission and other Authorities will each manage the

access to their users.

The CBAM Core Registry depicts the automated processes that the Commission

will operate to fulfil its obligations under the CBAM regulation, as summarised

above. The Reference Data Management will be a key -office process ensuring the

consistency and integrity of all automated processes serving the collaboration and

cooperation between all stakeholders. Beyond the “simple” list of goods, of

National Competent Authorities, and of the price of emission, they will list the

specific parameters used to report emissions according to specific methodologies

and the default value for the emissions as established. The default value is key for

the plausibility validation of the declared emissions.

EN 28 EN

4.2. Data

CBAM will be processing the following data assets:

• CBAM Declarant Data. (Phase2)

• Operators of 3rd Countries and their Installations Data. (Phase2)

• CBAM Reference Data. (Phase2)

• CBAM Users’ Access Management Data. (Phase2)

• CBAM Declarant/ Importer Functions. (Phase2)

• CBAM EU Commission Authorities Functions. (Phase2)

• Operators of 3rd Countries Installations (O3CIs) for Phase2 & Accredited

Verifiers Functions (TBC Phase3).

• CBAM Declaration Data, Review, and Declaration Lifecycle Data.

(Phase3)

• CBAM Imported Goods Data. (Phase3)

• CBAM Emissions & Calculations Data. (Phase3)

• CBAM Ledger (Registry) Data. (Phase3)

• CBAM Certificate Management Data. (Phase3)

• CBAM Non-Compliance Monitoring, Circumvention Investigation, and

Risk Management Data. (Phase3)

• CBAM Reporting, Dashboards, Notifications, and Document Management

Data. (Phase3)

• CBAM Risk Exchange Gateway Ri. (Phase3)

• National Competent Authorities Functions. (Phase3)

Further details for each data asset can be found in the table below:

CBAM Definitive Primary Asset

Description Relevant Business Component/ Processes Description

CBAM Certificate Management

Data

CBAM Certificate Lifecycle Management provides information on certificates

and number of certificates processed, their value, and manages the certificate's

lifecycle, while also providing information for risk and non-compliance

monitoring purposes.

CBAM Declarant Data

Declarant Authorisation & Declarant Replication & Validation Data.

Declarant Account & Account Management Data.

CBAM authorisation management in charge of lifecycle management of the

CBAM authorisation granted by the NCA to importers or indirect

representatives.

Communicates the required information of the CBAM Declarant Account to

CBAM Authorisation Replication and Validation Services (ARVS), that

maintains the information on the CBAM Authorised Declarants to be provided

to NCAs and National Customs Competent Administrations (NCCA) in charge

of assessing the importer authorisations.

CBAM Declaration Data,

Review, and Declaration

Lifecycle Data.

Declaration Lifecycle Management & Declaration Reporting Data. CBAM Declaration Lifecycle (Declaration Creation, Imported Goods,

EN 29 EN

Emissions, Review, Finalisation or Rejection) Management & Reporting.

CBAM Emissions &

Calculations Data.

Calculation of CBAM Declarant imported goods emissions based on data

obtained per declarant, reference data, registry data (declarant's own values),

Operators & 3rd Countries (verification report), etc.

CBAM Imported Goods Data.

The NCA and Commission Portals feature interfaces that monitor the ingress

of SURV3 data (incl. identifying issues) and enable users to manually input

data, via file batch upload, for imported goods as well as data for inward

processing goods. This data will then undergo processing, be stored within the

Portals, and subsequently forwarded to the Registry Back End for

consolidation.

CBAM Ledger (Registry) Data.

Note: The exact data to be stored

in the Ledger is not yet finalised.

The main concept is that the

Ledger is an immutable journal

and appropriate security measures

have been addressed. This asset

will be re-assessed during P3.

Registry Ledger Account Processing & Transaction Data. CBAM Registry Ledger manages, accounts for, and registers journal entries of

Declarant data (incl. account number) and transactions between related CBAM

component relationships through an append-only data process and immutable

data store (incl. for declaration lifecycle management, authorisation & account

management, certificate management, risk & non-compliance monitoring,

ARVS, etc.).

CBAM Non-Compliance

Monitoring, Circumvention

Investigation, and Risk

Management Data.

CBAM information system used for tracking, monitoring, and enhancing

potential or confirmed cases of irregularities & non-compliance in CBAM

scheme.

Identifying, monitoring, investigating, and reporting on circumvention and

other illegal practices in non-compliance with CBAM Regulation.

Risk Assessment (incl. results of declarations assessments) & management

component to identify & assess risks (e.g. risk events analysis, verification

reports, risk control results, etc.) relating to declaration review process &

CBAM Registry Back-End potential irregularities & circumventions (further

investigation).

Integrates information and functionality between investigations, risk

management, and secure forum for respective activities.

CBAM Reference Data. Primary source for all CBAM reference data and ensures data consistency and

integrity across all CBAM components (directly or indirectly).

CBAM Reporting, Dashboards,

Notifications, and Document

Management Data.

Critical tool for tracking and monitoring CBAM scheme and KPIs and relevant

business metrics collection and analysis.

Used to communicate business information to relevant users of CBAM system

and scheme; this includes the ability for replying to notifications where

necessary/ required.

Used for the storage, retrieval, and management of documents affecting many

compartments across the CBAM system.

CBAM Risk Exchange Gateway.

A bridge between the CBAM policy and Customs policy shareing CBAM

relaalted risk with Cutsoms. This gatway that is part of CBAM Registry will

share risks from CBAM Registry with Customs Risk Management System 2,

via System to System interface. .

All other structured and/ or un-structured information/ data sourced and/ or

extracted from the CBAM system and stored and/ or processed in storage and

media locations external to the CBAM system.

CBAM Users’ Access

Management Data. Users’ (e.g., declarants, Member States Customs Authorities, EC Authorities,

etc.) access, login, and access management data to the CBAM system.

Operators of 3rd Countries and

their Installations Data.

Allows operators of 3rd country installations producing CBAM applicable

goods to register/ de-register (e.g. cessation of operations) as CBAM operators

and provide relevant information regarding production processes/ methods,

qualifying parameters, emissions data, and verification reports, etc. The relevant verification report may be made available for use by CBAM

EN 30 EN

Declarants - this information includes confidential production and qualifying

parameters data that may not be available to Declarants but only EU

Commission and NCAs).

CBAM Declarant/ Importer

Functions

Primary business functions performed by the Declarant/ trader relying on

processes executed/ initiated through the CBAM Declarant portal.

CBAM EU Commission

Functions Primary business functions performed by the European Commission relying on

processes executed/ initiated through the CBAM Commission portal.

CBAM Non-Compliance

Monitoring, Circumvention

Investigation, and Risk

Management Function

CBAM information system used for tracking, monitoring, and enhancing

potential or confirmed cases of irregularities & non-compliance in CBAM

scheme.

National Competent Authorities

Functions

Primary business functions performed by member state’s national competent

authorities (NCAs/ NCCAs) relying on processes executed/ initiated through

the CBAM NCA portal.

Operators of 3rd Countries

Installations & Accredited

Verifiers Functions

Primary business functions performed by 3rd Country Operators &

Installations and Accredited Verifiers (TBC) relying on processes executed/

initiated through the CBAM 3rd Country Operators & Installations portal.

4.3. Digital solutions

EN 31 EN

4.4. Interoperability assessment

CBAM Registry High Level architecture will be made of 3 layers:

• The portal layer offering different portals for each of the user communities of the

CBAM Registry: CBAM Declarants, Operators of the third countries Installations,

CBAM National Competent Authorities, the Commission, The National Customs

Administrations, OLAF, and other EC services;

• The User Access Management layer: to manage the Authentication and Authorisation

of the users of the CBAM Registry. The National Competent Authorities will need to

provide and manage the access of the CBAM Declarants (expected to be above 20.000

parties in 2026) while the Commission will do the same for the third countries

Operators (estimated at 50.000 parties in 2026) each MS and EU administrations being

in charge of the access of its own users;, each MS and EU administrations being in

charge of the access of its own users;

• The Back End: to support all data and rule management required for CBAM as well as

all interactions with external systems. To be noted that: to support all data and rule

management required for CBAM as well as all interactions with external systems. To be

noted that:

 CBAM will implement numerous workflows, notifications, and exchanges of

information across the Commission, the National Competent Authorities and the

CBAM Declarants, in particular in the areas of declaration submission, review

(including risk assessment);

 The management of the Declarant accounts, the management CBAM certificates

(potentially financial assets), the risk management and the secure exchange of

information have high security requirements.

CBAM is cross border by design as it supports the CBAM lifecycle across the EU, and in

particular the orchestration of the Risk Assessment, review of the CBAM Declarations

across all NCA and the Commission.

Collaboration across National Customs systems will be ensured, by leveraging the

Commission’s IT services and interfaces (such as SURV3, EU CSW – CERTEX, CRMS2),

as well as new components, specifically designed for CBAM purposes.

The CBAM Registry has been designed to support interoperability by emphasizing use on

openness, modularity, decoupling and robust interfaces. It will interact with the CBAM

national systems, with the Common Central Platform, the EU Customs systems from DG

TAXUD and the National Customs Administrations, with the other DG’s systems via open

interfaces

The CBAM Central Repository will use the existing interfaces of the EU Customs Systems

managed by DG TAXUD and will define dedicated formats for the Customs Import and

Inward Processing records to be provided by the National Customs Administrations. The

new interfaces with the National Customs Systems will be published early 2024 to allow

the National Customs Administrations enough lead time to prepare their systems

accordingly.

The S2S interface between the CBAM Registry and the CCP will be based on structured

EN 32 EN

messages exchange and be available early 2024 to allow enough lead time for both the

CBAM Registry and the CCP to integrate their respective interfaces by mid-2025.

All these interfaces will be structured messages based and will comply as far as possible

with the EUCDM and with the UCC Annex B. The A2B and B2B specifications will be

referred in a CBAM Implementing Act

Reusability Constraints

The reusability is at the very heart of the architecture principles adopted for the CBAM

Central Register. There are two sides to the reusability: use of external services by the

CBAM Registry and re-use components in the build of the CBAM Registry.

Reusability from DG TAXUD services and components

The CBAM Registry will use the EU Customs Services offered by DG TAXUD out of the

box to:

• retrieve the EORI information of the trader;

• get the customs import records available from Surveillance 3;

• get the CBAM goods from the TARIC system;

• offer the CBAM Authorisations Replication and Validation service to the National

Customs Systems via the EU CSW-CERTEX and;

• exchange secure information with the CRMS2 system.

The user access management of the portals of the CBAM Registry will be entrusted to

UUM&DS, allowing the willing MS to re-use the Customs credentials of the CBAM

Declarants to provide them access to the CBAM Declarant portal and the Commission (or

trusted third parties) to grant access right to the Operators of the third countries Installations

to their EU Login authentication credentials. The Operators of the 3rd Countries

Installations portal will leverage the usage of EU Access for user authorization while

relying on EU Login for user authentication.

The CBAM Registry will reuse several technology components of the DG TAXUD and

Corporate IT landscape without compromising its compliance with the floatability principle

spelt out in the Architecture Overview in appendix 2, namely:

• The DG TAXUD TSOAP middleware architecture which will be reused in each

of the CBAM Registry compartments;

• The monitoring and auditing COTS ELK and Kafka;

• The sources of the Customs application framework management (TATAFng) of

DG TAXUD;

• The documentation and source code of the Customs Decision Management

System of DG TAXUD for the built of the CBAM Authorisation system;

• The documentation and source code of the Customer Reference System of DG

TAXUD to provision the CBAM Authorisations to the National Customs

Systems for their control during the import clearance;

• The documentation and source code of the Customs Risk Management System 2

(CRMS2) of DG TAXUD to provision the Risk Exchange Gateway ;The

EN 33 EN

4.5. Measures to support digital implementation

documentation and source code of the Customs Risk Management System 2

(CRMS2) of DG TAXUD to provision the Risk Exchange Gateway RSecure;

• The DG TAXUD TEMPO methodology, including PM²;

• The 2 Data Centres of DG TAXUD for the testing, integration and for as long as

the CBAM Registry operation is entrusted to DG TAXUD, along with their

firewalling, Active-Active clustering, the load balancing and the 2 DC Active-

Passive to ensure the scalability, High Availability, Disaster Recovery, some of

the security needed by the CBAM Registry.

To be noted that DG TAXUD has followed all recommendations from DIGIT since 2014

when designing Business Application Services, Data Services and Utility Services for its

generation of SOA applications.

Reusability from EU corporate services and components

The CBAM Registry will use EU Login for the authentication of the CBAM declarants of

the MS being UUM&DS type D, of the Operators of the third Countries Installations and

all officials of the National Competent Authorities, of the Commission, of the National

Customs Administration and other Commission services. The CBAM Registry will use the

Customs eIDAS eID network for the authentication of the CBAM Declarants from the MS

UUM&DS type A, B & C.

The CBAM Registry will use UUM&DS and EU Access for the authorisation of all its

users.

A full migration from UUM&DS to EU Access will be considered when all functionalities

of UUM&DS will be offered by EU Access, including the support of the Customs eIDAS

eID network. Currently, the Operators of the 3rd Countries Installations portal relies on EU

Access for user authorization.

The CBAM Registry will employ EU Sign, a Commission-managed service that handles

Qualified Electronic Signatures, to ensure the origin and integrity of electronic documents,

thereby enhancing their overall security and authenticity within the CBAM framework.

The CBAM Registry will make available the CBAM public information on Europa.

In addition, DG TAXUD is keen to maximize the re-use of Corporate services and

components that would meet some of the CBAM requirements, de-risk its timely

deployment and secure the quality of its operation while lowering its CAPEX and OPEX.

The CBAM regulation defines the deployment of the CBAM Registry in two periods declined

in 3 consecutive phases:

• Period perspective: a progressive deployment during a Transitional Period from the Q4

2023 until the Q4 2025, followed by a Definitive Period from Q1 2026.

 During the Transitional Period, the CBAM importers report the emission of their

imported goods quarterly but do not have to purchase and surrender certificates. It

is the running in period of the CBAM scheme.

 During the Definitive Period, starting on 01 January 2026, the CBAM Declarants

must be authorised, they declare their emissions once per year, they purchase

certificates to keep their CBAM account at minimum 50% balance between their

emissions and the purchased certificates, and they surrender their certificates with

EN 34 EN

their yearly declarations.

• Phase & Part perspective:

 CBAM Phase 1: the “CBAM reports” by the importers of CBAM goods (so called

Part 1), to be used during the whole Transitional Period as from Q4 2023 (out of

scope of the Project Charter);

 CBAM Phase 2: the “CBAM reports” provided by the importers of CBAM goods

(Part 1), the CBAM Declarant Authorisation and the registration of the Operators

of third countries Installations (so called Part 2) as from 31 December 2024 in

anticipation of the Definitive Period;

CBAM Phase 3: The Part 2 augmented with the CBAM declarations and certificates along

with the full CBAM account management (so called Part 3) as from the start of the Definitive

Period but without Part 1 “CBAM Reports” as from the end of the Transitional Period 31

December 2025.

Deployment in two phases/parts of the CBAM Registry

The CBAM Phase 1 (implementation of CBAM Part 1 and its operation from Q4 2023 until

end 2025 is entirely covered by the Project Charter of the Transitional Period

The two figures below illustrate the approach to deliver the full scope of the Definitive

System in two phases, depicting the user communities, the external systems at play and the

main entities being managed in the scope of the respective phases. Refer to the next section

for the definition of the external systems and entities.

CBAM Part 2 Scope: on top of Part 1, The “CBAM reports” by the importers of CBAM

goods, comes the Part 2 “CBAM Authorisation and Installations” (both in green in the

following diagrams), which will enter in operation on 31 December 2024 as mandated by the

CBAM regulation. Both Part 1 and Part 2 will then be further maintained and evolved during

the remaining of the Transitional Period. The “CBAM Authorisation and Installation” will be

integrated in the CBAM Definitive System while the “CBAM reports” will be phased out at

the end of the Transitional Period. The Part 1 and Part 2 interface the CBAM Registry with

the National Customs Import Systems, with the National Customs Inward Processing Systems

and the supporting EU Customs systems of DG TAXUD to foster compliance at minimal

burden for trade. CBAM Part 2 comes in anticipation of the Definitive System by delivering

its first component.

The CBAM Phase 2 Timeline: It starts on the 31 December 2024 and ends on the 31

December 2025 with the start of the Definitive Period. The user community is extended to the

Operators of the Installations in the third countries while the CBAM Declarants will need to

obtain the required authorisations for the Definitive Period.

EN 35 EN

CBAM Part 3

EN 36 EN

Scope: The “CBAM Declarations, Accounts and Risk Management” part (in purple in the

following diagram), will enter in operations at the start of the Definitive Period scheduled for

the 1 January 2026. It constitutes the core of the CBAM definitive system. CBAM Part 3 also

includes the interfaces with the National Import Systems for the CBAM Authorisations via

the EU CSW-CERTEX, the Common Central Platform for the purchasing of CBAM

Certificates, ETS, OLAF, and the Systems of the National Competent Authorities.

Furthermore, it adds the CBAM Certificates capabilities to the CBAM Registry as well as

all the Risk Management ones. As the CBAM Certificates and Risk Management modules

handle confidential information and monitor cases of circumvention and non-compliance,

CBAM Part 3 manages sensitive information and requires highly secure processes. This part

will be further maintained and evolved during the Definitive Period.

The CBAM Phase 3 Timeline: It starts on the 1 January 2026 and matches with the

Definitive Period. During this phase, only the parts 2 & 3 of CBAM will operate in parallel

and in close interaction, as the Part 1 was specific for the Transitional Period and is phased

out. The user community is extended to the National Customs Administrations

CBAM Part 3 Scope: The “CBAM Declarations, Accounts and Risk Management” part (in

purple in the following diagram), will enter in operations at the start of the Definitive Period

scheduled for the 1 January 2026. It constitutes the core of the CBAM definitive system.

CBAM Part 3 also includes the interfaces with the National Import Systems for the CBAM

Authorisations via the EU CSW-CERTEX, the Common Central Platform for the purchasing

of CBAM Certificates, CRMS2 for exchanging information related to EU Customs Risk

Management, ETS, OLAF, and the Systems of the National Competent Authorities.

Furthermore, it adds the CBAM Certificates capabilities to the CBAM Registry as well as

all the Risk Management ones. As the CBAM Certificates and Risk Management modules

handle confidential information and monitor cases of circumvention and non-compliance,

CBAM Part 3 manages sensitive information and requires highly secure processes. This part

will be further maintained and evolved during the Definitive Period.

The CBAM Phase 3 Timeline: It starts on the 1 January 2026 and matches with the

Definitive Period. During this phase, only the parts 2 & 3 of CBAM will operate in parallel

and in close interaction, as the Part 1 was specific for the Transitional Period and is phased

out. The user community is extended to the National Customs Administrations.

CBAM Phase 3 - High Level Architecture

EN 37 EN

EN EN

EUROPEAN COMMISSION

Brussels, 17.12.2025

COM(2025) 989 final

ANNEXES 1 to 3

ANNEXES

to the

Proposal for a Regulation of the European Parliament and of the Council

amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream

goods and anti-circumvention measures

{SEC(2025) 989 final} - {SWD(2025) 987 final} - {SWD(2025) 988 final} -

{SWD(2025) 989 final}

EN 1 EN

ANNEX I

Annex I is amended as follow:

(1) in point 2, the table ‘Iron and Steel’ is replaced by the following:

‘[Iron and steel

CN code Greenhouse gas

72 – Iron and steel

Except:

7202 21 00, 7202 29 –

Ferro-silicon

7202 30 00 – Ferro-

silico-manganese

7202 50 00 – Ferro-

silico-chromium

7202 70 00 – Ferro-

molybdenum

7202 80 00 – Ferro-

tungsten and ferro-

silico-tungsten

7202 91 00 – Ferro-

titanium and ferro-

silico-titanium

7202 92 00 – Ferro-

vanadium

7202 93 00 – Ferro-

niobium

7202 99 – Other:

7202 99 10 – Ferro-

phosphorus

7202 99 30 – Ferro-

silico-magnesium

7202 99 80 – Other

7204 – Ferrous waste

and scrap; remelting

scrap ingots of iron or

and steel

Carbon dioxide

2601 12 00 – Agglomerated

iron ores and concentrates,

other than roasted iron pyrites

Carbon dioxide

7301 – Sheet piling of iron or Carbon dioxide

EN 2 EN

steel, whether or not drilled,

punched or made from

assembled elements; welded

angles, shapes and sections, of

iron or steel

7302 – Railway or tramway

track construction material of

iron or steel, the following:

rails, check-rails and rack rails,

switch blades, crossing frogs,

point rods and other crossing

pieces, sleepers (cross-ties),

fish- plates, chairs, chair

wedges, sole plates (base

plates), rail clips, bedplates, ties

and other material specialised

for jointing or fixing rails

Carbon dioxide

7303 00 – Tubes, pipes and

hollow profiles, of cast iron Carbon dioxide

7304 – Tubes, pipes and hollow

profiles, seamless, of iron

(other than cast iron) or steel

Carbon dioxide

7305 – Other tubes and pipes

(for example, welded, riveted or

similarly closed), having

circular cross-sections, the

external diameter of which

exceeds 406,4 mm, of iron or

steel

Carbon dioxide

7306 – Other tubes, pipes and

hollow profiles (for example,

open seam or welded, riveted or

similarly closed), of iron or

steel

Carbon dioxide

7307 – Tube or pipe fittings

(for example, couplings,

elbows, sleeves), of iron or steel

Carbon dioxide

7308 – Structures (excluding

prefabricated buildings of

heading 9406) and parts of

structures (for example, bridges

and bridge-sections, lock- gates,

towers, lattice masts, roofs,

roofing frameworks, doors and

Carbon dioxide

EN 3 EN

windows and their frames and

thresholds for doors, shutters,

balustrades, pillars and

columns), of iron or steel;

plates, rods, angles, shapes,

sections, tubes and the like,

prepared for use in structures,

of iron or steel

7309 00 – Reservoirs, tanks,

vats and similar containers for

any material (other than

compressed or liquefied gas), of

iron or steel, of a capacity

exceeding 300 l, whether or not

lined or heat-insulated, but not

fitted with mechanical or

thermal equipment

Carbon dioxide

7310 – Tanks, casks, drums,

cans, boxes and similar

containers, for any material

(other than compressed or

liquefied gas), of iron or steel,

of a capacity not exceeding 300

l, whether or not lined or heat-

insulated, but not fitted with

mechanical or thermal

equipment

Carbon dioxide

7311 00 – Containers for

compressed or liquefied gas, of

iron or steel

Carbon dioxide

7312 10 – Stranded wire, ropes

and cables, of iron or steel

Carbon dioxide

7314 39 00 – Other grill,

netting and fencing, of iron or

steel wire, welded at the

intersection

Carbon dioxide

7318 – Screws, bolts, nuts,

coach screws, screw hooks,

rivets, cotters, cotter pins,

washers (including spring

washers) and similar articles, of

iron or steel

Carbon dioxide

7320 20 89 – Other helical

springs, of iron or steel

Carbon dioxide

EN 4 EN

7320 90 90 – Other springs and

leaves for springs, of iron or

steel

Carbon dioxide

7323 94 00 – Table, kitchen or

other household articles, and

parts thereof, of iron other than

cast iron or steel, enamelled

Carbon dioxide

7323 99 00 – Other table,

kitchen or other household

articles, and parts thereof

Carbon dioxide

7325 – Other cast articles of

iron or steel

Carbon dioxide

7326 – Other articles of iron or

steel Carbon dioxide

’

(2) the following table is added:

‘[Combined metal products

CN code Greenhouse gas

7314 31 00 – Other grill,

netting and fencing, of iron or

steel wire, welded at the

intersection, plated or coated

with zinc

Carbon dioxide

7314 41 00 – Grill, netting and

fencing, of iron or steel wire,

not welded at the intersection,

plated or coated with zinc

Carbon dioxide

7314 49 00 – Grill, netting and

fencing, of iron or steel wire,

not welded at the intersection

(excl. plated or coated with zinc

or coated with plastics)

Carbon dioxide

7317 00 – Nails, tacks, drawing

pins, corrugated nails, staples

(other than those of heading

8305) and similar articles of

iron or steel, whether or not

with heads of other material but

excluding such articles with

heads of copper

Carbon dioxide

EN 5 EN

ex- 7415 10 00 – Nails, tacks,

drawing pins, staples and

similar articles, of copper or of

iron or steel with heads of

copper, containing steel or

aluminium

Carbon dioxide

ex- 8302 42 00 – Other base

metal mountings, fittings and

similar articles suitable for

furniture, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

ex-8302 49 00 – Other base

metal mountings, fittings and

similar articles, containing steel

or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8309 90 90 – Other

stoppers, caps and lids,

(including screw caps and

pouring stoppers, capsules for

bottles, threaded bungs, bung

covers, seals and other packing

accessories, of base metal),

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

8408 20 10 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine) for the industrial

assembly of: pedestrian-

controlled tractors of

subheading 8701 10, motor

vehicles of heading 8703, motor

vehicles of heading 8704 with

engines of a cylinder capacity

of less than 2.500 cm³ and

motor vehicles of heading 8705

Carbon dioxide and

perfluorocarbons

8408 20 51 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine) for vehicles of

chapter 87, of a power not

exceeding 50 kW

Carbon dioxide and

perfluorocarbons

8408 20 55 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine) for vehicles of

Carbon dioxide and

perfluorocarbons

EN 6 EN

chapter 87, of a power

exceeding 50 kW but not

exceeding 100 kW

8408 20 57 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine) for vehicles of

chapter 87, of a power

exceeding 100 kW but not

exceeding 200 kW

Carbon dioxide and

perfluorocarbons

8408 20 99 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine) for vehicles of

chapter 87, of a power

exceeding 200 kW

Carbon dioxide and

perfluorocarbons

8408 90 65 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine), new, of a power

exceeding 200 kW but not

exceeding 300 kW

Carbon dioxide and

perfluorocarbons

8408 90 67 – Compression-

ignition internal combustion

piston engine (diesel or semi-

diesel engine), new, of a power

exceeding 300 kW but not

exceeding 500 kW

Carbon dioxide and

perfluorocarbons

8413 30 – Fuel, lubricating or

cooling medium pumps for

internal combustion piston

engine

Carbon dioxide and

perfluorocarbons

8413 70 35 – Other centrifugal

pumps, with a discharge outlet

diameter not exceeding 15 mm

Carbon dioxide and

perfluorocarbons

8416 10 – Furnace burners for

liquid fuel

Carbon dioxide and

perfluorocarbons

8416 20 – Other furnace

burners, including combination

burners

Carbon dioxide and

perfluorocarbons

ex- 8416 90 00 – Parts of

furnace burners, mechanical

Carbon dioxide and

perfluorocarbons

EN 7 EN

stokers, including their

mechanical grates, mechanical

ash dischargers and similar

appliances, containing steel or

aluminium

8418 10 – Combined

refrigerator-freezers, fitted with

separate external doors or

drawers, or combinations

thereof

Carbon dioxide and

perfluorocarbons

ex- 8418 99 90 – Parts of

refrigerating or freezing

equipment and heat pumps,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

8419 89 10 – Cooling towers

and similar plant for direct

cooling (without a separating

wall) by means of recirculated

water

Carbon dioxide and

perfluorocarbons

8419 89 98 – Other machinery,

plant and equipment

Carbon dioxide and

perfluorocarbons

ex- 8419 90 85 – Parts of

machinery, plant or laboratory

equipment, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

8420 91 – Cylinders for

calendering or other rolling

machines (other than for metals

or glass)

Carbon dioxide and

perfluorocarbons

ex- 8421 23 00 – Oil or petrol-

filters for internal combustion

engines, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

8424 30 – Steam or sand

blasting machines and similar

jet projecting machines

Carbon dioxide and

perfluorocarbons

ex- 8424 82 10 – Agricultural

or horticultural watering

appliances, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

ex- 8424 89 – Other mechanical Carbon dioxide and

EN 8 EN

appliances, whether or not

hand-operated, for projecting,

dispersing or spraying liquids

or powders, n.e.s., containing

steel or aluminium

perfluorocarbons

ex- 8424 90 – Parts of

mechanical appliances, fire

extinguishers, spray guns and

similar appliances, steam or

sandblasting machines and

similar jet projecting machines,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

8425 31 00 – Winches and

capstans powered by electric

motor

Carbon dioxide and

perfluorocarbons

8425 39 00 – Other winches

and capstans

Carbon dioxide and

perfluorocarbons

8425 42 00 – Other jacks and

hoists, hydraulic of a kind used

for raising vehicles

Carbon dioxide and

perfluorocarbons

8426 19 00 – Other overhead

travelling cranes, transporter

cranes, gantry cranes, bridge

cranes and mobile lifting

frames

Carbon dioxide and

perfluorocarbons

8426 99 00 – Other Ships'

derricks; cranes, including

cable cranes; mobile lifting

frames, straddle carriers and

works trucks fitted with a crane:

Carbon dioxide and

perfluorocarbons

8427 90 00 – Other works

trucks fitted with lifting or

handling equipment, not self-

propelled

Carbon dioxide and

perfluorocarbons

8428 20 – Pneumatic elevators

and conveyors

Carbon dioxide and

perfluorocarbons

8428 33 00 – Continuous-action

elevators and conveyors for

goods or materials, belt type

Carbon dioxide and

perfluorocarbons

8428 39 90 – Other

Continuous-action elevators

Carbon dioxide and

perfluorocarbons

EN 9 EN

and conveyors for goods or

materials elevators

8428 70 00 – Industrial robots

Carbon dioxide and

perfluorocarbons

8428 90 – Other machinery for

lifting, handling, loading or

unloading not elsewhere

specified

Carbon dioxide and

perfluorocarbons

8430 61 00 – Tamping or

compacting machinery, not

self-propelled

Carbon dioxide and

perfluorocarbons

8430 69 00 – Other machinery,

not self-propelled

Carbon dioxide and

perfluorocarbons

ex- 8431 10 00 – Parts of

machinery of heading 8425

(pulley tackles and hoists (other

than skip hoists), winches,

capstans and jacks), containing

steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8431 20 00 – Parts of

machinery of heading 8427

(fork-lift trucks and other works

trucks fitted with lifting or

handling equipment),

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8431 31 00 – Parts of lifts,

skip hoists or escalators,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8431 39 00 – Other parts of

machinery of heading 8428,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

8431 49 – Other parts of

machinery of heading 8426,

8429 or 8430

Carbon dioxide and

perfluorocarbons

8432 80 00 – Other agricultural,

horticultural or forestry

machinery for soil preparation

or cultivation; lawn or sports-

ground rollers

Carbon dioxide and

perfluorocarbons

8432 90 00 – Parts of Carbon dioxide and

EN 10 EN

agricultural, horticultural or

forestry machinery for soil

preparation or cultivation or of

lawn or sports-ground rollers

perfluorocarbons

8450 11 – Fully-automatic

household or laundry-type

washing machines

Carbon dioxide and

perfluorocarbons

8450 12 00 – Other household

or laundry-type washing

machines, with built-in

centrifugal drier

Carbon dioxide and

perfluorocarbons

8450 19 00 – Other household

or laundry-type washing

machines, of a dry linen

capacity not exceeding 10 kg

Carbon dioxide and

perfluorocarbons

8451 21 00 – Drying machines,

of a dry linen capacity not

exceeding 10 kg

Carbon dioxide and

perfluorocarbons

8454 10 00 – Converters of a

kind used in metallurgy or in

metal foundries

Carbon dioxide and

perfluorocarbons

8454 20 00 – Ingot moulds and

ladles, of a kind used in

metallurgy or in metal

foundries

Carbon dioxide and

perfluorocarbons

8454 30 – Casting machines of

a kind used in metallurgy or in

metal foundries

Carbon dioxide and

perfluorocarbons

8464 10 00 – Sawing machines

Carbon dioxide and

perfluorocarbons

8464 90 00 – Other machine

tools for working stones,

ceramics, concrete, asbestos

cement or like mineral

materials or for cold-working

glass

Carbon dioxide and

perfluorocarbons

8474 10 00 – Sorting,

screening, separating or

washing machines for earth,

stone, ores or other mineral

substances, in solid (including

Carbon dioxide and

perfluorocarbons

EN 11 EN

powder or paste) form

8474 20 00 – Crushing or

grinding machines for earth,

stone, ores or other mineral

substances, in solid (including

powder or paste) form

Carbon dioxide and

perfluorocarbons

8474 39 00 – Other mixing or

kneading machines for earth,

stone, ores or other mineral

substances, in solid (including

powder or paste) form

Carbon dioxide and

perfluorocarbons

8479 10 00 – Machinery for

public works, building or the

like

Carbon dioxide and

perfluorocarbons

ex- 8480 50 00 – Moulds for

glass, containing iron

Carbon dioxide and

perfluorocarbons

8501 32 00 – DC motors, DC

generators of an output

exceeding 750 W but not

exceeding 75 kW (other than

photovoltaic generators)

Carbon dioxide and

perfluorocarbons

8501 53 81 – AC motors, multi-

phase, of an output of

exceeding 75 kW but not

exceeding 375 kW

Carbon dioxide and

perfluorocarbons

8504 31 80 – Other

transformers having a power

handling capacity not exceeding

1 kVA

Carbon dioxide and

perfluorocarbons

8504 33 00 – Other

transformers having a power

handling capacity exceeding 16

kVA but not exceeding 500

kVA

Carbon dioxide and

perfluorocarbons

ex- 8504 50 00 – Inductors,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

8515 39 90 – Other machines

and apparatus for arc welding

of metals, incl. plasma arc

(including plasma arc) welding

of metals

Carbon dioxide and

perfluorocarbons

EN 12 EN

ex- 8544 11 10 – Winding wire

for electrical purposes, of

copper, lacquered or enamelled,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 11 90 – Winding wire

for electrical purposes, of

copper, insulated (excl.

lacquered or enamelled),

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 19 00 – Winding wire

for electrical purposes, of

material other than copper,

insulated, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 49 20 – Conductors,

electric, for a voltage <= 80 V,

insulated, not fitted with

connectors, of a kind used for

telecommunications, n.e.s.,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 49 91 – Electric wire

and cables, for a voltage <=

1.000 V, insulated, not fitted

with connectors, with

individual conductor wires of a

diameter > 0,51 mm, n.e.s.,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 49 93 – Conductors,

electric, for a voltage <= 80 V,

insulated, not fitted with

connectors, n.e.s. (excl.

winding wire, coaxial

conductors, wiring sets for

vehicles, aircraft or ships, and

wire and cables with individual

conductor wires of a diameter >

0,51 mm), containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 49 95 – Electric

conductors for a voltage > 80 V

but < 1.000 V, insulated, not

fitted with connectors, n.e.s.

(excl. winding wire, coaxial

conductors, wiring sets for

vehicles, aircraft or ships, and

Carbon dioxide and

perfluorocarbons

EN 13 EN

wire and cables with individual

conductor wires of a diameter >

0,51 mm), containing steel or

aluminium

ex- 8544 49 99 – Electric

conductors for a voltage 1.000

V, insulated, not fitted with

connectors, n.e.s. (excl.

winding wire, coaxial

conductors, wiring sets for

vehicles, aircraft or ships, and

wire and cables with individual

conductor wires of a diameter >

0,51 mm), containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 60 10 – Electric

conductors for a voltage >

1.000 V, insulated, with copper

conductors, n.e.s., containing

steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 8544 60 90 – Electric

conductors for a voltage >

1.000 V, insulated, not with

copper conductors, n.e.s.,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex 8704 21 – Motor vehicles of

a gross vehicle weight not

exceeding 5 tonnes, excluding

8704 21 39 and 8704 21 99

Carbon dioxide and

perfluorocarbons

ex 8704 22 – Motor vehicles of

a gross vehicle weight

exceeding 5 tonnes but not

exceeding 20 tonnes, excluding

8704 22 99

Carbon dioxide and

perfluorocarbons

ex 8704 23 10 – Motor vehicles

of a gross vehicle weight

exceeding 20 tonnes, excluding

8704 23 99

Carbon dioxide and

perfluorocarbons

ex 8704 31– Motor vehicles,

with only spark-ignition

internal combustion piston

engine, of a gross vehicle

weight not exceeding <= 5

tonnes, excluding 8704 31 39

Carbon dioxide and

perfluorocarbons

EN 14 EN

and 8704 31 99

ex 8704 32 10 – Motor

vehicles, with only spark-

ignition internal combustion

piston engine, of a gross vehicle

weight exceeding 5 tonnes,

excluding 8704 32 99

Carbon dioxide and

perfluorocarbons

ex 8704 41 – Motor vehicles,

with both compression-ignition

internal combustion piston

engine (diesel or semi-diesel)

and electric motor as motors for

propulsion, of a gross vehicle

weight not exceeding 5 t,

excluding 8704 41 39 and 8704

41 99

Carbon dioxide and

perfluorocarbons

ex 8704 42 – Motor vehicles,

with both compression-ignition

internal combustion piston

engine (diesel or semi-diesel)

and electric motor as motors for

propulsion, of a gross vehicle

weight exceeding 5 tonnes but

not exceeding 20 tonnes,

excluding 8704 42 99

Carbon dioxide and

perfluorocarbons

ex 8704 43 – Motor vehicles,

with both compression-ignition

internal combustion piston

engine (diesel or semi-diesel)

and electric motor as motors for

propulsion, of a gross vehicle

weight exceeding 20 tonnes,

excluding 8704 43 99

Carbon dioxide and

perfluorocarbons

8704 60 00 – Motor vehicles

for the transport of goods, with

only electric motor as motor for

propulsion

Carbon dioxide and

perfluorocarbons

8704 90 00 – Other motor

vehicles for the transport of

goods

Carbon dioxide and

perfluorocarbons

8706 00 – Chassis fitted with

engines, for motor vehicles of

heading 8701 to 8705

Carbon dioxide and

perfluorocarbons

EN 15 EN

8707 10 – Bodies for the

vehicles of heading 8703

Carbon dioxide and

perfluorocarbons

8708 40 – Gear boxes and parts

thereof, of the motor vehicles of

headings 8701 to 8705

Carbon dioxide and

perfluorocarbons

8708 70 – Road wheels and

parts and accessories thereof, of

the motor vehicles of headings

8701 to 8705

Carbon dioxide and

perfluorocarbons

8708 80 – Suspension systems

and parts thereof, including.

shock-absorbers, of the motor

vehicles of headings 8701 to

8705

Carbon dioxide and

perfluorocarbons

ex- 8708 91 – Radiators and

parts thereof, for the industrial

assembly of: pedestrian-

controlled tractors of

subheading 8701 10, vehicles of

heading 8703, vehicles of

heading 8704 with either a,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex 8716 80 00 – Other vehicles

pushed or drawn by hand

Carbon dioxide and

perfluorocarbons

8716 90 90 – Other parts of

trailers, semi-trailers and other

vehicles

Carbon dioxide and

perfluorocarbons

9018 32 10 – Tubular metal

needles

Carbon dioxide and

perfluorocarbons

ex- 9018 90 75 – Apparatus for

nerve stimulation, containing

steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 9018 90 84 – Other

instruments and appliances ,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

ex- 9027 10 90 – Other gas or

smoke analysis apparatus,

containing steel or aluminium

Carbon dioxide and

perfluorocarbons

9401 79 00 – Seats, with metal

frames

Carbon dioxide and

perfluorocarbons

EN 16 EN

9403 10 – Metal furniture of a

kind used in offices

Carbon dioxide and

perfluorocarbons

ex- 9403 20 – Other metal

furniture, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

ex- 9406 90 90 – Prefabricated

buildings, containing steel or

aluminium

Carbon dioxide and

perfluorocarbons

]’

EN 17 EN

ANNEX II

Annex IV is amended as follow:

(1) in point 1, points (e) and (f) are replaced by the following:

‘(e) ‘emission factor for electricity’ means the weighted average of the CO2 intensity

of the electricity produced within a geographic area;

(f) ‘power purchase agreement’ means a contract under which a person agrees to

purchase electricity directly from an electricity producer and that involves the

physical delivery of electricity;’;

(2) point 3 is replaced by the following:

‘For determining the specific actual embedded emissions of complex goods produced

in a given installation, the following equation is to be applied:

Where:

– AttrEmg are the attributed emissions of goods g;

– ALg is the activity level of the goods, being the quantity of goods produced in

the reporting period in that installation, and

– EEInpMat are the embedded emissions of the input materials (precursors)

consumed in the production process. Only input materials (precursors) listed in

Annex I and Annex VIII and originating in third countries and territories that are not

exempted pursuant to Annex III, Section 1 are to be considered. The relevant EEInpMat

are calculated as follows:

Where:

– Mi is the mass of input material (precursor) i used in the production process,

and

– SEEi are the specific embedded emissions for the input material (precursor) i.

For SEEi the operator of the installation shall use the value of emissions resulting from

the installation where the input material (precursor) was produced, provided that that

installation’s data can be adequately measured.

However, for goods listed in sections ‘Iron and Steel’, ‘Aluminium’ and ‘Combined

Metal Goods’ of Annex I, Mi is a function of the content of goods used as input

materials (precursors) in the manufacturing of the good.’;

EN 18 EN

(3) point 4.2.1 is replaced by the following:

‘4.2.1. Specific default values for a third country, group of third countries or region

within a third country

Specific default values shall be set at the emission factor for electricity in the third

country, group of third countries or region within a third country, based on the best

data available to the Commission.’;

(4) point 4.2.2 is replaced by the following:

‘4.2.2. Alternative default values

Where a specific default value is not available for a third country, a group of third

countries, or a region within a third country, the alternative default value for

electricity shall be set at the emission factor for electricity in the Union.

Where it can be demonstrated, on the basis of reliable data, that the emission factor

for electricity in a third country, a group of third countries or a region within a third

country is lower than the specific default value determined by the Commission or

lower than the emission factor for electricity in the Union, an alternative default

value based on that emission factor for electricity may be used for that third country,

group of third countries or region within a third country.’;

(5) in point 4.3, the second paragraph is replaced by the following:

‘Where a third country, or a group of third countries, demonstrates to the

Commission, on the basis of reliable data, that the average electricity mix emission

factor or CO2 emission factor of price-setting sources in the third country or group of

third countries is lower than the default value for indirect emissions, an alternative

default value based on that average electricity mix emission factor or on that average

CO2 emission factor shall be established for this country or group of countries.’;

(6) point 5 is amended as follows:

(a) point (a) is replaced by the following:

‘(a) the amount of electricity for which the use of actual embedded emissions is

claimed is covered by a power purchase agreement between the importer or

authorised CBAM declarant and a producer of electricity located in a third country.

Power purchase agreements involving intermediaries shall also be allowed, as long

as a verifiable contractual relationship between the producer of electricity, the

intermediaries, and the importer, or CBAM declarant, can be demonstrated, in

relation to the electricity for which the use of actual emissions is claimed;’;

(b) point (b) is deleted;

(c) point (d) is replaced by the following:

‘(d) the amount of electricity for which the use of actual embedded emissions is

claimed has been firmly nominated to the allocated interconnection capacity by all

responsible transmission system operators in the country of origin, the country of

destination and, if relevant, each country of transit, and the nominated capacity and

the production of electricity by the installation refer to the same period of time,

which shall not be longer than one hour. This criterion shall not be fulfilled in cases

where transmission capacity for the import of electricity is allocated through implicit

capacity allocation;’.

EN 19 EN

ANNEX III

The following Annex VIII is added:

‘ANNEX VIII

List of non-CBAM goods and greenhouse gases considered as input materials

(precursors)

Iron and steel

CN code Greenhouse gas

ex 7204 Ferrous waste and

scrap; remelting scrap ingots

and steel except post-consumer

scrap

Carbon dioxide

Aluminium

CN code Greenhouse gas

ex 7602 Aluminium waste and

scrap except post-consumer

scrap

Carbon dioxide

’

    Resolutsiooni liik: Riigikantselei resolutsioon Viide: Kliimaministeerium /  / ; Riigikantselei /  / 2-5/26-00181

Resolutsiooni teema: Komisjoni ettepanek süsiniku piirimeetme laiendamise ja nõuetest kõrvalehoidmise meetmete ning ajutise dekarboniseerimise fondi kohta

Adressaat: Kliimaministeerium Ülesanne: ulenevalt Riigikogu kodu- ja töökorra seaduse § 152` lg 1 p 2 ning Vabariigi Valitsuse reglemendi § 3 lg 4 palun valmistada ette Vabariigi Valitsuse seisukohtade ja otsuste eelnõud järgmiste algatuste kohta, kaasates seejuures olulisi huvigruppe ja osapooli:

- Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) 2023/956 as regards the extension of its scope to downstream goods and anti-circumvention measures,COM(2025)989

- Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL establishing the Temporary Decarbonisation Fund,COM(2025)990

EISi toimiku nr: 26-0033 Tähtaeg: 27.02.2026

Adressaat: Majandus- ja Kommunikatsiooniministeerium, Rahandusministeerium, Regionaal- ja Põllumajandusministeerium, Välisministeerium Ülesanne: Palun esitada oma sisend Kliimaministeeriumile seisukohtade kujundamiseks antud eelnõu kohta (eelnõude infosüsteemi (EIS) kaudu). Tähtaeg: 11.02.2026

Lisainfo: Eelnõu on kavas arutada valitsuse 12.03.2026 istungil ja Vabariigi Valitsuse reglemendi § 6 lg 6 kohaselt sellele eelneval nädalal (04.03.2026) EL koordinatsioonikogus. Esialgsed materjalid EL koordinatsioonikoguks palume esitada hiljemalt 27.02.2026. 

Kinnitaja: Merli Vahar, Euroopa Liidu asjade direktori asetäitja Kinnitamise kuupäev: 26.01.2026 Resolutsiooni koostaja: Sandra Metste [email protected],  

.

23.01.2026

Komisjoni ettepanek süsiniku piirimeetme laiendamise ja nõuetest kõrvalehoidmise meetmete ning ajutise dekarboniseerimise fondi

kohta

Otsuse ettepanek koordinatsioonikogule

Kujundada seisukoht

Kaasvastutaja sisendi tähtpäev 11.02.2026

KOKi esitamise tähtpäev 04.03.2026

VV esitamise tähtpäev 12.03.2026

Vastutav ministeerium: Kliimaministeerium

Kaasvastutajad: Rahandusministeerium, Majandus- ja Kommunikatsiooniministeerium,  Välisministeerium, Regionaal- ja Põllumajandusministeerium

Seisukoha valitsusse toomise alus ja põhjendus

Algatuse reguleerimisala nõuab vastavalt Eesti Vabariigi põhiseadusele seaduse või Riigikogu otsuse vastuvõtmist, muutmist või kehtetuks tunnistamist (RKKTS § 152¹ lg 1 p 1);

Algatuse vastuvõtmisega kaasneks oluline majanduslik või sotsiaalne mõju (RKKTS § 152¹ lg 1 p 2);

Sisukokkuvõte

Euroopa Komisjon avaldas 17. detsembril 2025 süsiniku piirimeetme (SPIM) laiendamise ja tugevdamise paketi, millega avardatakse meetme kohaldamissala, tõkestatakse nõuetest kõrvalehoidmist ning luuakse uus ajutine dekarboniseerimise fond, et toetada suurima süsinikulekke riskiga energiaintensiivseid tööstusharusid.

Pakett hõlmab järgmisi muudatusi:

1. Määruse ettepanekuga (COM (2025) 989) laiendatakse SPIMi kohaldamisala tootmisahela järgmise etapi toodetele. Praegu kohaldatakse SPIMi üksnes põhimaterjalidele, nagu alumiinium, tsement, elekter ja teras. Alates 2028. aastast maksavad nende kaupade importijad heitega seotud süsinikuhinda, tagades võrdse kohtlemise ELis toodetud materjalidega, mille suhtes kehtib heitkogustega kauplemise süsteem (HKS). Kuigi see aitab vältida süsinikuheite ülekandumist, suurendab see nende ELi tootjate kulusid, kes kasutavad neid materjale tootmisahela

2

järgmise etapi toodetes, näiteks kodumasinates ja seadmetes. Selle tulemusel võib tootmine kanduda leebema kliimapoliitikaga riikidesse või ELi tooted asenduda CO2- mahuka impordiga. Selle vältimiseks kavatseb komisjon laiendada SPIMi umbes 180 terase- ja alumiiniumimahukale (sisaldus keskmiselt 79%) tootmisahela järgmise etapi tootele, millest enamik (94%) on tööstuslikud tarneahelatooted, mida kasutatakse eelkõige rasketehnikas ja eriseadmetes, väiksem osa (6%) kodumasinad. Algatusega pakutakse ka välja nõuetest kõrvalehoidmise takistamise lisameetmed. Selleks lisatakse SPIMi arvutustesse alumiiniumi ja terase tarbimiseelsed jäägid, et edendada metallijääkide ringlust, vähendada energiamahukate toodetega seotud heidet ja tagada süsinikuheite õiglane hinnastamine nii ELi kui ka imporditud kaupade puhul. Samuti täiustatakse aruandlusnõudeid, et parandada kaupade jälgitavust ja vältida heitemahukuse valesti deklareerimist, ning antakse komisjonile volitused nõuda vajaduse korral täiendavaid tõendeid ja rakendada konkreetsetel juhtudel vaikeväärtusi.

2. Määruse ettepanekuga (COM (2025) 990) luuakse ajutine süsinikuheite vähendamise (dekarboniseerimise) fond, et ajutiselt toetada ELis süsiniku piirimeetmega hõlmatud kaupu tootvaid ettevõtjaid ja leevendada süsinikuheite ülekandumise riski. Selle eesmärk on piirata konkurentsivõime vähenemist ELi mittekuuluvate riikide turgudel, kus ELi kaubad võidakse asendada odavamate suurema heitemahukusega alternatiividega, mis võib üleilmset heidet suurendada. Fondist hüvitatakse osa ELi HKSiga seotud süsinikukuludest selliste kaupade tootjatele, mille puhul esineb endiselt süsinikuheite ülekandumise risk. Toetuse saamine sõltub tõendatud jõupingutustest vähendada süsinikuheidet. Fond on loodud lühiajalise meetmena, et pakkuda 2028. ja 2029. aastal tuge 2026. ja 2027. aastal toimunud tootmisele. Rahastamine toimub liikmesriikide osamaksetest, mis moodustavad 25% SPIMi sertifikaatide müügist 2026. ja 2027. aastal saadavast tulust, samas kui ülejäänud 75% sellest tulust saavad olema ELi omavahendid.

Kas EL algatus reguleerib karistusi või haldustrahve? Ei

Kas nähakse ette uue asutuse loomine (järelevalvelised või muud asutused)? Ei

Kas lahenduse rakendamine vajab IT-arendusi? Jah

Selgitus: Ei ole välistatud IT-arendused olemasolevates süsteemides (eelkõige CBAMi register ja andmevahetus tollisüsteemidega), et toetada laiendatud kohaldamisala, täiendatud aruandlust ja kontrollimenetlusi.

Eesmärgid

3

Algatuste eesmärk on tugevdada ELi süsiniku piirimeedet (SPIM), et vältida süsinikuheite ülekandumist, suurendada meetme tõhusust ja tagada õiglane konkurents. Selleks laiendatakse SPIMi kohaldamisala terase- ja alumiiniumimahukatele tootmisahela järgmise etapi toodetele, suletakse õiguslikud lüngad nõuetest kõrvalehoidmise takistamiseks ning kehtestatakse ajutine toetuskava süsinikulekke riskiga ELi tootjate kaitseks ja puhtama tootmise soodustamiseks. Samal ajal suurendatakse paindlikkust ja lihtsustusi usaldusväärsete rahvusvaheliste partnerite jaoks, rakendatakse samaväärsuse põhimõtet süsinikuhinna arvestamisel ning edendatakse kaubanduse hõlbustamist, et tugevdada SPIMi rolli üleilmse heitkoguste vähendamise vahendina.

Mõju ja sihtrühm

Mõju valdkonnad

Majandus

Ettevõtlus

Sihtrühm: Ettevõtted

Mõju sihtrühmale: neil ettevõtetel, kes kasutavad tootmisahela järgmise etapi toodetes terast ja alumiiniumi, võivad kulud suureneda, kuna CBAMi laiendamine tähendab imporditud sisendite puhul süsinikuhinna tasumist ning rangemaid aruandlus- ja tõendamiskohustusi. See võib tõsta tootmiskulusid ja suurendada halduskoormust, eriti süsinikumahukates sektorites. Teiselt poolt vähendavad algatused ebaausat konkurentsi, kaitstes ELi tootjaid CO2-mahuka impordi ja tootmise ümberpaiknemise eest, ning pakuvad ajutise dekarboniseerimise fondi kaudu sihtotstarbelist finantstoetust süsinikulekke riskiga ettevõtetele. Pikemas vaates loovad meetmed stabiilsema ja prognoositavama investeerimiskeskkonna, soodustavad puhtamate tehnoloogiate kasutuselevõttu ning parandavad nende ettevõtete konkurentsivõimet, kes investeerivad dekarboniseerimisse.

Halduskoormus

Kas lahendusega kaasneb mõju halduskoormusele? Jah

Kas ettevõtetele halduskoormus: Nii kasvab kui kahaneb

Mõju sihtrühmale: halduskoormus suureneb eelkõige ettevõtetele, kellele laienevad CBAMi uued aruandlus- ja tõendamisnõuded, kuid samal ajal vähendavad lihtsustused, erandid ja paindlikumad reeglid halduskoormust paljudele teistele ettevõtetele. Kokkuvõttes ei ole mõju ühtlane ja sõltub ettevõtte rollist tarneahelas.

Kas avaliku sektori töökoormus: Nii kasvab kui kahaneb

Mõju sihtrühmale: halduskoormus suureneb eelkõige CBAMi kohaldamisala laiendamise ja rangemate järelevalve-, kontrolli- ning rakendusülesannete tõttu, mis toob kaasa rohkem aruandluse kontrolli, riskihindamist ja koostööd tolli- ning järelevalveasutuste vahel. Samas

4

aitavad menetluste ühtlustamine, digilahendused, ühised ELi tasandi tööriistad ning sihipärased lihtsustused vähendada dubleerimist ja hoida töökoormuse pikaajaliselt kontrolli all. Ajutise dekarboniseerimise fondi rakendamine toob riigiasutustele kaasa mõõduka ja ajutise halduskoormuse kasvu, mis on seotud taotluste menetlemise ja kontrolliga, kuid tugineb suures osas olemasolevatele HKS-i protsessidele. Toetus jaotatakse ELi tasandil, komisjoni otsusel, ning makstakse ettevõtetele välja liikmesriikide kaudu, kes teostavad ka järelevalvet.

Keskkond

Jäätmed ja ringmajandus

Sihtrühm: Ettevõtted

Mõju sihtrühmale: Algatustel on valdavalt positiivne mõju jäätmete ja ringmajandusega tegelevatele ettevõtetele. CBAMi raames võetakse heitearvestuses arvesse alumiiniumi ja terase tarbimiseelsed jäägid, mis parandab ringlussevõetud materjalide konkurentsipositsiooni võrreldes esmatoormel põhineva tootmisega. See võib suurendada nõudlust ringmajanduse lahenduste, metallijäätmete töötlemise ja ringlussevõtu teenuste järele. Samas võivad ettevõtetele, kes osalevad rahvusvahelistes tarneahelates, lisanduda täiendavad aruandlus- ja jälgitavusnõuded, kuid need on üldjuhul piiratud ja seotud suurema turu läbipaistvusega. Kokkuvõttes soodustavad algatused ringmajandust ja vähese süsinikuheitega tootmist.

Riigivalitsemine

Riigieelarve

Kas lahendusega kaasneb mõju riigieelarve kuludele? Ei

Selgitus: Algatustega ei kaasne otsest ega märkimisväärset lisakoormust riigieelarvele, kuid mõju on piiratud ja kaudne. Riigieelarve kulud võivad mõõdukalt suureneda seoses CBAMi rakendamise, järelevalve ja haldamisega (nt tolli- ja pädevate asutuste töökoormus), kuid need kulud kaetakse suures osas olemasolevate struktuuride ja ELi tasandi vahendite kaudu. Ajutise dekarboniseerimise fondi puhul rahastatakse toetus CBAMi tuludest ning liikmesriikide panus on seotud juba laekuvate tuludega, mistõttu täiendavat survet riigieelarvele ei teki.

Kaasamine

Kaasata kõik asjassepuutuvad huvirühmad.