Carbon Border Adjustment Mechanism Simplification and Strengthening - Legislative Resolution
Summary
The European Parliament adopted a legislative resolution on 10 September 2025 (published 9 April 2026) on the proposal to amend Regulation (EU) 2023/956, the Carbon Border Adjustment Mechanism (CBAM). The resolution addresses simplifying and strengthening CBAM as part of the EU's carbon leakage prevention strategy. The amendment affects EU importers of certain carbon-intensive goods and their foreign suppliers, with the legislative process ongoing under the ordinary legislative procedure.
What changed
The European Parliament adopted its first reading position on the proposal to amend Regulation (EU) 2023/956, the Carbon Border Adjustment Mechanism. The amendment aims to simplify and strengthen CBAM by potentially expanding covered goods, modifying reporting obligations, and adjusting financial requirements for importers. The changes reflect the EU's transition from the initial training phase toward full CBAM implementation.\n\nForeign exporters shipping CBAM-covered goods (steel, cement, aluminum, fertilizers, hydrogen, electricity) to the EU and EU importers bringing these goods into the EU must prepare for enhanced compliance obligations. The amendment may introduce new reporting requirements, alter carbon certificate pricing mechanisms, and expand the scope of goods subject to CBAM. Affected parties should monitor the legislative process and begin preparing compliance infrastructure for the strengthened mechanism.
What to do next
- Prepare embedded carbon emissions documentation for CBAM-covered goods
- Coordinate with EU importers on CBAM reporting requirements and certificate purchases
- Review product pricing to account for new carbon border adjustment costs
Archived snapshot
Apr 9, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
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P10_TA(2025)0178 – Carbon Border Adjustment Mechanism: simplification and strengthening – European Parliament legislative resolution of 10 September 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (COM(2025)0087 – C10-0035/2025 – 2025/0039(COD)) (Ordinary legislative procedure: first reading)
P10_TA(2025)0178 – Carbon Border Adjustment Mechanism: simplification and strengthening – European Parliament legislative resolution of 10 September 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (COM(2025)0087 – C10-0035/2025 – 2025/0039(COD)) (Ordinary legislative procedure: first reading)
P10_TA(2025)0178 – Carbon Border Adjustment Mechanism: simplification and strengthening – European Parliament legislative resolution of 10 September 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (COM(2025)0087 – C10-0035/2025 – 2025/0039(COD)) (Ordinary legislative procedure: first reading)
OJ C, C/2026/1496, 9.4.2026, ELI: http://data.europa.eu/eli/C/2026/1496/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
ELI: http://data.europa.eu/eli/C/2026/1496/oj
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| | Official Journal
of the European Union | EN
C series |
| | C/2026/1496 | 9.4.2026 |
P10_TA(2025)0178
Carbon Border Adjustment Mechanism: simplification and strengthening
European Parliament legislative resolution of 10 September 2025 on the proposal for a regulation of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism (COM(2025)0087 – C10-0035/2025 – 2025/0039(COD))
(Ordinary legislative procedure: first reading)
(C/2026/1496)
The European Parliament,
| — | having regard to the Commission proposal to Parliament and the Council (COM(2025)0087), |
| — | having regard to Article 294(2) and Article 192(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C10-0035/2025), |
| — | having regard to Article 294(3) of the Treaty on the Functioning of the European Union, |
| — | having regard to the budgetary assessment by the Committee on Budgets, |
| — | having regard to the opinion of the European Economic and Social Committee of 29 April 2025 (1), |
| — | after consulting the Committee of the Regions, |
| — | having regard to the provisional agreement approved by the responsible committee under Rule 75(4) of its Rules of Procedure and the undertaking given by the Council representative by letter of 27 June 2025 to approve Parliament’s position, in accordance with Article 294(4) of the Treaty on the Functioning of the European Union, |
| — | having regard to Rules 60 and 58 of its Rules of Procedure, |
| — | having regard to the opinions of the Committee on International Trade and the Committee on Industry, Research and Energy, |
| — | having regard to the report of the Committee on the Environment, Climate and Food Safety (A10-0085/2025), |
| 1. | Adopts its position at first reading hereinafter set out (2); |
| 2. | Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal; |
| 3. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
(1) OJ C, C/2025/3201, 2.7.2025, ELI: http://data.europa.eu/eli/C/2025/3201/oj.
(2) This position replaces the amendments adopted on 22 May 2025 (Texts adopted, P10_TA(2025)0108).
P10_TC1-COD(2025)0039
Position of the European Parliament adopted at first reading on 10 September 2025 with a view to the adoption of Regulation (EU) 2025/… of the European Parliament and of the Council amending Regulation (EU) 2023/956 as regards simplifying and strengthening the carbon border adjustment mechanism
(As an agreement was reached between Parliament and Council, Parliament's position corresponds to the final legislative act, Regulation (EU) 2025/2083.)
ELI: http://data.europa.eu/eli/C/2026/1496/oj
ISSN 1977-091X (electronic edition)
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