Modificación del Reglamento (UE) 2023/956 para ampliar su ámbito de aplicación a las mercancías transformadas e incorporar medidas contra la elusión

Texto tal como lo publica el PE, en inglés.

1. Enmienda 87 · Enmiendas al Reglamento (UE) 2023/956Rechazada

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

   Presentada por Stefano Cavedagna, Laurence Trochu · ECR

   Añadido: (ea) the following paragraph 12a is inserted : 'Member States may provide for derogations from the application of this Regulation in respect of certain goods listed in Annex I to this Regulation which are released for free circulation in an outermost region of the European Union within the meaning of Article 349 of the Treaty on the Functioning of the European Union. Member States shall, where applicable, notify the Commission and the other Member States of their intention to adapt the rules for the application of the CBAM in one or more outermost regions falling within their jurisdiction, specifying the territories and products covered by the derogation. They shall also set out the reasons justifying the derogation, the intended date of application and the measures envisaged to protect local economies and avoid any adverse effects of the application of the CBAM on them. These measures shall ensure that the products covered by the derogation are intended for local use and processing in the outermost region concerned. The notification shall be made no later than three months before the intended date of application. The Member State shall submit a report to the Commission every three years assessing the impact that the application of the CBAM would have on the flows of exempted goods.

2. Enmienda 98 · Enmiendas a los considerandosRechazada

   Recital 3

   Presentada por Silvia Sardone, Jorge Buxadé Villalba, Roman Haider +3 · PfE

   (3) Eliminado: As the CBAM aims to create incentives for the reduction of emissions by operators in third countries, the Union is committed to working with and supporting low and middle-income third countries towards the decarbonisation of their manufacturing industries as part of the external dimension of the European Green Deal5 and in line with the Paris Agreement6 . Añadido: The CBAM should address the risk of carbon leakage by ensuring a level playing field between Union industries and those in third countries that do not have climate rules equivalent to those imposed by the Union due to the EU Green Deal. However, as currently designed, the CBAM risks increasing the administrative burden for Union industries and undermining their competitiveness. The Union should Eliminado: continue to support those countries Añadido: be committed to supporting Union producers, especially those of energy-intensive sectors, including through the Union Eliminado: 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. 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. Añadido: budget.

3. Enmienda 99 · Enmiendas a los considerandosRechazada

   Recital 4 a (new)

   Presentada por Marie-Luce Brasier-Clain, Jorge Buxadé Villalba, Roman Haider +2 · PfE

   Añadido: (4a) The outermost regions of the Union, in accordance with Article 349 of the Treaty on the Functioning of the European Union, are characterised by permanent structural constraints, in particular their remoteness, insularity, small size, difficult topography and climate, as well as their economic dependence on a small number of products, which considerably limit their development. Owing to these constraints, these regions rely heavily on imports from neighbouring third countries for their supplies. The uniform application of the carbon border adjustment mechanism to these goods, particularly in the absence of any risk of circumvention, is likely to result in disproportionate additional costs for the local economy, thereby jeopardising the achievement of the Union’s objectives of economic, social and territorial cohesion. Provision should therefore be made for a Member State to request an exemption from the application of Regulation (EU) 2023/956 for certain goods imported into an outermost region and intended for local use.

4. Enmienda 102 · Enmiendas a los considerandosRechazada

   Recital 53 a (new)

   Presentada por Silvia Sardone, Jorge Buxadé Villalba, Roman Haider +3 · PfE

   Añadido: (53a) The EU ETS constitutes a central element of the Union climate agenda, driven by an ideological imposition of decarbonisation pathways without sufficient regard to economic feasibility and market reality. In light of increasing economic pressures on Union industries, in particular in energy-intensive sectors, and given the disproportionate costs associated with the EU ETS, which have undermined global competitiveness, created regulatory uncertainty and negatively affected investment and employment, in particular for SMEs, Directive 2003/87/EC should be repealed. Consequently, Regulation (EU) 2023/956, being intrinsically linked to the EU ETS, should also be repealed.

5. Enmienda 103 · Enmiendas al Reglamento (UE) 2023/956Rechazada

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

   Presentada por Marie-Luce Brasier-Clain, Jorge Buxadé Villalba, Roman Haider +2 · PfE

   Añadido: (ea) the following paragraph is added: '12a. Notwithstanding paragraph 1, and at the request of a Member State, the Commission may exempt certain goods imported into an outermost region within the meaning of Article 349 of the Treaty on the Functioning of the European Union from the application of this Regulation, provided that the following conditions are met: (a) the imported goods are intended exclusively for local use; (b) the exemption is necessary and proportionate in view of the structural constraints of the region concerned, as duly established by the requesting Member State; (c) the exemption does not undermine the coherence of the Union’s internal market.'

6. Enmienda 105 · Enmiendas al Reglamento (UE) 2023/956Aprobada

   Article 1 – paragraph 1 – point 20

   Presentada por Marie-Luce Brasier-Clain, Jorge Buxadé Villalba, Roman Haider +3 · PfE

   Añadido: (ba) the possibility of redirecting revenue from the CBAM to the sectors affected by its implementation in order to mitigate its impact.

7. Enmienda 115 · Enmiendas a los considerandosRechazada

   Recital 14 a (new)

   Presentada por Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch +1 · ESN

   Añadido: (14a) The extension of the scope of the CBAM to cover downstream goods is a response to distortions caused by the CBAM itself: as a result of the imposition of carbon costs on imported basic materials, the mechanism has placed Union manufacturers of goods manufactured from these basic materials at a disadvantage compared to importers of finished goods. Any further extension of the scope would correct the distortions caused by the previous extension, but at the same time impose an additional cost and administrative burden on the Union businesses – first and foremost importers – which incur these costs. In 2024, the Union was responsible for 5.95% of global greenhouse gas emissions. It therefore has a particular interest in ensuring that measures to prevent the offshoring of carbon emissions do not themselves become the root cause of the very loss of industrial activities they are intended to prevent. Priority should be given to reducing the financial and administrative burdens imposed by the existing mechanism.

8. Enmienda 116 · Enmiendas a los considerandosRechazada

   Recital 36 a (new)

   Presentada por Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch · ESN

   Añadido: (36a) It must be possible for businesses subject to anti-circumvention measures to apply these measures with legal certainty. The decisions taken by Union importers when designing their supply chains are based on many legitimate reasons, including price, quality, security of supply, logistics and diversification of procurement risk. Provisions which treat standard business decisions as abusive practices or which make it possible to identify a consignment’s emissions as belonging to a country other than that in which the goods were in fact manufactured expose importers acting in good faith to retrospective liability and may hinder legitimate trade. Anti-circumvention measures should therefore be restricted to practices aimed at circumventing obligations under Regulation (EU) 2023/956; they should be determined on a case-by-case basis with reference to evidence, and it should not be possible to extend their scope by means of delegated acts.

9. Enmienda 119 · Enmiendas a los considerandosRechazada

   Recital 50 a (new)

   Presentada por Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch +1 · ESN

   Añadido: (50a) It should be emphasised that the CBAM relates only to imports, whereas Union manufacturers exporting to thirdcountry markets lose their free allocations over the gradual introduction of the mechanism without any corresponding adjustment for exports, and must therefore compete on these markets while incurring carbon costs that are not incurred by their competitors. This asymmetry worsens with each extension of the mechanism’s scope, and the production sectors hardest hit are precisely those intended to be protected by the inclusion of downstream goods. In July 2025, the Commission announced that it would propose facilitations for Union exporters. This proposal should be tabled immediately, with an assessment of the impacts of an extension of scope to cover downstream goods.

10. Enmienda 120 · Enmiendas al Reglamento (UE) 2023/956Rechazada

    Article 1 – paragraph 1 – point 2 a (new)

    Presentada por Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch +1 · ESN

    Añadido: 2a. The following Article is inserted: ‘Article 2c Review of Annex I The Commission shall carry out reviews at regular intervals to determine whether the inclusion of the goods currently listed in Annex I continues to be justified; in this connection, it shall take into account the financial and administrative burden borne by Union importers and manufacturers, in particular small and medium-sized enterprises. If the costs and administrative effort resulting from the inclusion of a good are disproportionately high in relation to the demonstrable impacts on the offshoring of carbon emissions, the Commission shall present a legislative proposal for the removal of this good from Annex I. The assessment referred to in paragraph 1 shall not in itself constitute a basis for extending the scope of Annex I to cover additional goods.’

11. Enmienda 126 · Enmiendas al Reglamento (UE) 2023/956Rechazada

    Article 1 – paragraph 1 – point 20

    Presentada por Anja Arndt, Marc Jongen, Volker Schnurrbusch · ESN

    Añadido: (va) the possibility of repealing this Regulation and Directive 2003/87/EC in order to eliminate permanently the competitive disadvantages suffered by Union manufacturers and exporters as a result of the CBAM and the EU ETS;

12. Enmienda 127 · Enmiendas al Reglamento (UE) 2023/956Rechazada

    Article 1 – paragraph 1 – point 20

    Presentada por Stanisław Tyszka, Marcin Sypniewski, Volker Schnurrbusch +1 · ESN

    (c) results of investigations and penalties imposed; Añadido: In Article 30, the following paragraph is added: ‘8b. By 31 December 2028, the Commission shall present a report to the European Parliament and the Council on the impacts of extending the scope of this Regulation to cover downstream goods. The following shall be quantified in this report: (a) the compliance costs incurred by Union importers and manufacturers that use imported intermediate inputs, whereby a distinction should be made between certification costs and administrative costs, and whereby the costs incurred by small and medium-sized enterprises should be determined; (b) the impacts of the extension on prices for the relevant goods in the internal market and on production and employment in the Union sectors that use these goods; (c) the actual carbon costs incurred by the manufacturers of the relevant goods in the Union compared to those incurred by their competitors in the People’s Republic of China, the United States of America, India, Brazil, the Russian Federation and the Member States of the Gulf Cooperation Council; (d) in the absence of adjustments for exports, the vulnerability of Union manufacturers that export the relevant goods to third-country markets. If the report identifies significant additional costs, losses in relation to competitiveness, production or employment, disproportionate administrative burdens, in particular for small and medium-sized enterprises, or disadvantages for Union exporters, the Commission shall enclose with the report a legislative proposal with a view to suspending, restricting or reversing the extension of the scope of this Regulation to cover downstream goods. For all measures proposed in response to such findings, the macroeconomic impacts of the CBAM on Union industry and international competitiveness must be taken fully into consideration.’

13. Enmienda 128 · Enmiendas al Reglamento (UE) 2023/956Rechazada

    Article 1 – paragraph 1 – point 20

    Presentada por Anja Arndt, Marc Jongen, Volker Schnurrbusch +1 · ESN

    Añadido: If the assessment under subparagraph 2 reveals that the CBAM or the EU ETS has significant negative effects on competitiveness, investments, industrial production, exports, small and medium-sized enterprises, consumer prices or the offshoring of production and emissions, the Commission shall enclose with the report a legislative proposal with a view to eliminating these effects. Where necessary, this proposal shall encompass measures to repeal this Regulation and Directive 2003/87/EC.