EUROPEAN COMMISSION
Brussels, 4.3.2026
COM(2026) 100 final
ANNEXES
to the
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
establishing a framework of measures for the acceleration of industrial capacity and decarbonisation in strategic sectors and amending Regulations (EU) 2018/1724, (EU) 2024/1735 and (EU) 2024/3110
{SEC(2026) 70 final} - {SWD(2026) 70 final} - {SWD(2026) 71 final} - {SWD(2026) 72 final}
TABLE OF CONTENTS
ANNEX I
Strategic sectors for industrial manufacturing acceleration areas
2
ANNEX II
Low-carbon and Union origin requirements for energy intensive industries
2
Part I – Public procurement procedures2
Part II – Other forms of public intervention2
ANNEX III
Union origin requirements for vehicles
4
Part I – Public procurement procedures of electric vehicles4
Part II – Other forms of public intervention and financial support for corporate vehicles5
Part III – Super credits for small zero-emission vehicles6
ANNEX IV
Amendment to Regulation (EU) 2018/1724
7
ANNEX I
Strategic sectors for industrial manufacturing acceleration areas
1.Energy-intensive industries:
(a)Manufacture of paper and paper products, as classified under NACE Code C17;
(b)Manufacture of coke and refined petroleum products, as classified under NACE Code C19;
(c)Manufacture of chemicals and chemical products, as classified under NACE Code C20;
(d)Manufacture of rubber and plastic products, as classified under NACE Code C22;
(e)Manufacture of other non-metallic minerals, as classified under NACE Code C23;
(f)Manufacture of basic metals, as classified under NACE Code C24.
2.Automotive industry: Manufacture of motor vehicles, trailers and semi-trailers, as classified under NACE Code C29;
3.Net-zero technologies, as referred to in Article 4(1) of Regulation (EU) 2024/1735;
ANNEX II
Low-carbon and Union origin requirements for energy intensive industries
Part I – Public procurement procedures
Where, in the context of public procurement procedures launched on or after 1 January 2029 falling within the scope of Directives 2014/23/EU, 2014/24/EU or 2014/25/EU, where the contracts, works contracts or work concessions include the procurement of products from energy intensive industries, contracting authorities shall require the following minimum percentage shares:
(a)Steel, and any product the performance of which depends mainly on steel, intended for use in buildings, infrastructure and motor vehicles for civil purposes: at least 25% of the total volume of steel used shall be low-carbon;
(b)concrete and mortar, and any product the performance of which depends mainly on concrete and mortar, intended for use in buildings and infrastructure for civil purposes: at least 5% of the total volume of concrete and mortar used, including the clinker and cement used to produce them, shall be low-carbon and of Union origin;
(c)aluminium, and any product the performance of which depends mainly on aluminium, intended for use in buildings, infrastructure and motor vehicles for civil purposes: at least 25% of the total volume of aluminium used shall be low-carbon and of Union origin.
Part II – Other forms of public intervention
For schemes established or updated on or after 1 January 2029 that benefit households or companies and that primarily aim to support the construction or renovation of buildings for residential and commercial purposes and infrastructure and the lease and purchase of motor vehicles for civil purposes, Member States, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law, shall ensure that only beneficiaries that comply with the following minimum requirements, are eligible.
(a)steel, and any product the performance of which depends primarily on steel : at least 25% of the total volume of steel used in the product or project that receives support shall be low-carbon;
(b)concrete and mortar, and any product the performance of which depends mainly on concrete and mortar: at least 5% of the total volume of concrete and mortar used, including the clinker and cement used to produce them, in the product or project that receives support shall be low-carbon and of Union origin;
(c)aluminium, and any product the performance of which depends mainly on aluminium: at least 25% of the total volume of aluminium used in the product or project that receives support shall be low-carbon and of Union origin.
ANNEX III
Union origin requirements for vehicles
Part I – Public procurement procedures of electric vehicles
New pure electric vehicles (PEV), off-vehicle charging hybrid electric vehicles (OVC-HEV) or fuel cell vehicles (FCV) purchased, leased, rented or hire-purchased in public procurement procedures that fall within the scope of Directive 2014/24/EU, or Directive 2014/25/EU, launched on or after [OP: Please insert the date = six months after the date of entry into force of this Regulation] shall comply with the Union origin requirements set out in this Annex.
New PEV, OVC-HEV and FCV that are used for the provision of services sourced through public procurement procedures that fall within the scope of Directive 2014/24/EU, or Directive 2014/25/EU, shall comply with the Union origin requirements set out in this Annex.
Vehicles referred to in subparagraphs 1 and 2 shall include the following Union origin requirements:
(a)the vehicle is assembled within the Union;
(b)the ratio between the total ex-works price of vehicle components - excluding the vehicle battery - originating in the Union and the total ex-works price of all components – excluding the battery – is at least 70%;
(c)the vehicle’s traction battery contains at least three main specific components of batteries, among which the battery cells, originating in the Union;
(d)the vehicle’s traction battery contains at least five main specific components of batteries, among which the battery cells, the cathode active material, and the battery management system, originating in the Union;
(e)the ratio between the total ex-works price of e-powertrain components originating in the Union and the total ex-works price of all e-powertrain components is at least 50%;
(f)the ratio between the total ex-works price of main electronic systems originating in the Union and the total ex-works price of all main electronic systems is equal to or greater than 50%.
The requirements set out in points d), e) and f) apply from [OP: please insert date 3 years after the date of entry into force of this Regulation].
By way of derogation to the requirements set out above, small electric vehicles of subcategory M1E, as defined in Regulation (EU) 2018/858, shall include the following Union origin requirements:
1.the vehicle is assembled within the Union;
2.and one of the two criteria below:
(a)the ratio between the total ex-works price of vehicle components - excluding the vehicle battery - originating in the Union and the total ex-works price of all vehicle components – excluding the battery – is equal to or greater than 70%; or
(b)the vehicle’s traction battery contains at least three main specific components of batteries, among which the battery cells, originating in the Union.
Upon request of a vehicle manufacturer, all PEV, OVC-HEV or FCV from that vehicle manufacturer can be considered compliant, for a period of twelve months, with the Union origin requirements if the manufacturer demonstrates that the total number of all PEV, OVC-HEC or FCV vehicles compliant with the Union origin requirements that were assembled by that vehicle manufacturer during the period comprised between 1 January and 31 December (included) of the previous year represent a percentage equal or greater than 85% of the total number of PEV, OVC-HEV or FCV from the same vehicle manufacturer that were registered within the Union in the same period.
Where public procurement procedures concern public service contracts referred to in subparagraph 2, vehicles already registered in the Union shall be deemed to comply with the requirements set out in this Annex until 31 December 2035.
Part II – Other forms of public intervention and financial support for corporate vehicles
For schemes established or updated after [OP: Please insert the date = six months after the date of entry into force of this Regulation] that support the purchase, lease, rent or hire-purchase of new PEV, OVC-HEV or FCV, Member States, regional or local authorities, bodies governed by public law or associations formed by one or more such authorities or one or more such bodies governed by public law shall ensure that only vehicles that comply with the below minimum Union origin requirements are eligible under the scheme.
For the purpose of considering corporate cars and vans ‘made in the European Union’ in accordance with Article 4 of the [Proposal for a Regulation of 16 December 2025 on clean corporate vehicles], the below requirements apply.
(a)the vehicle is assembled within the Union;
(a)the ratio between the total ex-works price of vehicle components - excluding the vehicle battery - originating in the Union and the total ex-works price of all vehicle components – excluding the battery – is equal to or greater than 70%;
(b)the vehicle’s traction battery contains at least three main specific components of batteries, among which the battery cells, originating in the Union;
(c)the vehicle’s traction battery contains at least five main specific components of batteries, among which the battery cells, the cathode active material, and the battery management system, originating in the Union;
(d)the ratio between the total ex-works price of e-powertrain components originating in the Union and the total ex-works price of all e-powertrain components is equal to or greater than 50%;
(e)the ratio between the total ex-works price of main electronic systems originating in the Union and the total ex-works price of all main electronic systems is equal to or greater than 50%.
The requirements set out in points d), e) and f) apply from [OP: please insert date three years after the date of entry into force of this Regulation].
By way of derogation to the requirements set out above, small electric vehicles of subcategory M1E, as defined in Regulation (EU) 2018/858, shall include the following Union origin requirements:
1. the vehicle is assembled within the Union;
2. one of the two criteria below:
(a)the ratio between the total ex-works price of vehicle components - excluding the vehicle battery - originating in the Union and the total ex-works price of all vehicle components – excluding the battery – is equal to or greater than 70%; or
(b)the vehicle’s traction battery contains at least three main specific components of batteries, among which the battery cells, originating in the Union.
Upon request of a vehicle manufacturer, all PEV, OVC-HEV or FCV from that vehicle manufacturer can be considered compliant, for a period of twelve months, with the Un ion origin requirements if the manufacturer demonstrates that all PEV, OVC-HEV or FCV compliant with the Union origin requirements that were assembled by that vehicle manufacturer during the period comprised between 1 January and 31 December (included) of the previous year represent a percentage equal or greater than 85% of the total number of PEV, OVC-HEV or FCV from the same vehicle manufacturer that were registered within the Union in the same period.
Part III – Super credits for small zero-emission vehicles
For the purpose of considering vehicles as “made in the EU” in accordance with Article 5 of Regulation (EU) 2019/631 [as amended by the Proposal for a Regulation of 16 December 2025 amending Regulation (EU) 2019/631 as regards CO2 emission performance standards for new light duty vehicles and vehicle labelling], the following criteria apply:
1.the vehicle is assembled within the Union;
2.and one of the two criteria below:
(a)the ratio between the total ex-works price of vehicle components - excluding the vehicle battery - originating in the Union and the total ex-works price of all vehicle components – excluding the battery – is equal to or greater than 70%; or
(b)the vehicle’s traction battery contains at least three main specific components of batteries, among which the battery cells, originating in the Union.
ANNEX IV
Amendment to Regulation (EU) 2018/1724
Annexes I and II are amended as follows:
1.Annex I is amended as follows:
(a)the following row ‘Permit-granting procedures’ is added in the table for ‘Areas of information related to businesses’ before the row ‘AJ. Critical raw materials projects’:
|
‘Permit granting processes |
Information on permit-granting procedures for industrial manufacturing projects including Net-zero technology manufacturing and critical raw material projects.’; |
(b)in row ‘R. Net-zero technology manufacturing projects’, in the second column, point 1 is deleted;
(c)in row ‘AJ. Critical raw materials projects’, in the second column, point 2 is deleted;
2.Annex II is amended as follows:
(a)row ‘Starting, running, and closing business’ is amended as follows:
(a)in the second column, the following second subparagraph is added:
‘Permission for exercising a business activity, including procedures related to all relevant permits to build and operate critical raw materials projects 1 , procedures for all relevant permits to build, expand, convert and operate net-zero technology manufacturing projects 2 , and procedures related to industrial manufacturing projects.’;
(b)in the third column, the following second subparagraph is added:
‘Confirmation of the request for permission for business activity, as well as all outputs pertaining to the procedures related to critical raw material, net-zero technology manufacturing and manufacturing industry projects (ranging from the acknowledgement that the application is complete to the notification of the comprehensive decision on the outcome of the procedure, including by the designated contact point).’;
(b)rows ‘Critical raw materials projects’ and ‘Net-zero technology manufacturing projects’ are deleted.