Referenced documents:
COM_2025_989_1_EN_ACT_part1_v8.pdf
COM_2025_989_1_EN_annexe_proposition_part1_v5.pdf
SWD_2025_988_1_EN_impact_assessment_part1_v4.pdf
SWD_2025_988_1_EN_impact_assessment_part2_v4.pdf
What these documents do
The ACT and ANNEXE contain the proposed legal changes extending CBAM scope and addressing avoidance.
The Impact Assessments provide the economic, environmental, and trade justification for those proposals.