On 6 July 2026, the European Parliament's ENVI Committee adopted its position on the next phase of CBAM. The next step is the Parliament plenary vote expected in September 2026, with negotiations targeted before the end of the year.

The reported compromise removes Article 27a, the so-called escape clause, and deletes the option to use international carbon credits for CBAM compliance. Indeed, the downstream scope is expanded by lowering the emissions threshold. According to the published summary, the number of covered CN codes would rise to 457: the main practical change for importers. CBAM would move further into processed goods, where the relevant emissions may come from an upstream material embedded in the final product.

The anti-circumvention language is also tightened. Imports from countries identified as high-risk for circumvention would face default emissions values unless operators can show that the import route is not abusive. Distance-sales importers are also brought into the CBAM perimeter, reducing the gap between conventional import routes and e-commerce models.

For importers, the September vote should be tracked through three points: the final CN-code list, the evidence required to avoid default values in high-risk routes, and the way distance-sales importers are brought into the declaration chain.