Referenced documents:
COM_2025_989_1_EN_ACT_part1_v8.pdf
COM_2025_989_1_EN_annexe_proposition_part1_v5.pdf
Review Report_0.pdf
What these documents do
The ACT document contains the formal legislative amendments to the original CBAM Regulation (EU) 2023/956. It modifies definitions, obligations, scope, enforcement tools, and governance mechanisms.
The ANNEXE document provides binding annex material supporting those amendments, mainly in the form of scope extensions (e.g. downstream goods lists).
The Review Report explains how CBAM functioned during the transitional period, how the Commission interprets the Regulation in practice, and why amendments are needed.
How to approach the content
Treat the ACT and ANNEXE as binding law.
Treat the Review Report as authoritative interpretation and policy intent, not law.