On 15 September 2026, the European Parliament approved, at first reading, the text amending Regulation (EU) 2023/956 establishing the Carbon Border Adjustment Mechanism (“CBAM”), relating in particular to the extension of the mechanism to downstream products in the value chain and the strengthening of anti-circumvention measures.
Key changes include:
- the gradual extension of the CBAM to downstream products containing materials already subject to the mechanism, in accordance with quantitative and transparent criteria, in order to prevent circumvention through the import of processed products;
- strengthening cooperation with third countries by allowing for the introduction of memoranda of understanding aimed at clarifying the application of the CBAM, promoting administrative cooperation and coordinating the mechanism with any equivalent carbon pricing systems;
- the introduction of specific measures for online purchases and distance sales, with the aim of countering the risk of artificial fragmentation of imports and non-compliance with CBAM obligations;
- the provision for possible temporary derogations for certain goods originating in or destined for the outermost regions, taking into account the logistical and structural constraints of these territories and subject to specific transition plans;
- the strengthening of anti-abuse measures, including through the systematic use of predefined values for product/country combinations deemed to be high-risk, and the combating of production reallocation practices aimed at artificially reducing reported emissions.
The amendments will now be subject to interinstitutional negotiations prior to their final adoption.
Cartwright Pescatore remains, of course, at your disposal to provide further analysis of the impact of the regulations on your import activities and related supply chains.
