European Commission and Directorate-General for Taxation and Customs Union 14 July 2021, COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism

EUROPEAN COMMISSION Brussels, 14.7.2021 SWD(2021) 643 final COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT Accompanying the document Proposal for a regulation of the European Parliament and of the Council establishing a carbon border adjustment mechanism {COM(2021) 564 final} {SWD(2021) 644 final} {SWD(2021) 647 final} {SEC(2021) 564 final} Table of contents 1Introduction: Political