The European Commission's Directorate-General for Taxation and Customs Union (TAXUD) is conducting a study on the possible extension of the scope of CBAM to downstream products. The objective of this study is to assess the feasibility of extending the scope of CBAM to products further down the value chain (products downstream of goods) currently listed in Annex I of the CBAM Regulation (core goods of CBAM at the beginning of the supply chain).
The purpose of including downstream products is to mitigate the risk of carbon leakage for both CBAM core goods and downstream products. (More on eurometal.net)