How to read the answer
- In CBAM: the code sits under an Annex I entry. The importer logs embedded emissions from 1 January 2026.
- Need more digits: the code is too short. Some codes under it are covered, some are not.
- Depends on the goods: an “ex” code, where only part of the goods under it is covered.
- Not in CBAM: the code is excluded by name, or not listed at all.
A covered code alone does not make you a declarant. Above 50 tonnes of CBAM goods a year you generally need authorised CBAM declarant status; electricity and hydrogen are counted differently. Screen your volumes.
Iron and steel
| CN code | Goods (Annex I text) |
|---|---|
| 72 | Iron and steel Except: 7202 2 Ferro-silicon; 7202 30 00 Ferro-silico-manganese; 7202 50 00 Ferro-silico-chromium; 7202 70 00 Ferro-molybdenum; 7202 80 00 Ferro-tungsten and ferro-silico-tungsten; 7202 91 00 Ferro-titanium and ferro-silico-titanium; 7202 92 00 Ferro-vanadium; 7202 93 00 Ferro-niobium; 7202 99 10 Ferro-phosphorus; 7202 99 30 Ferro-silico-magnesium; 7202 99 80 Other ferro-alloys of 7202 99; 7204 Ferrous waste and scrap; remelting scrap ingots and steel |
| 2601 12 00 | Agglomerated iron ores and concentrates, other than roasted iron pyrites |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails |
| 7303 00 | Tubes, pipes and hollow profiles, of cast iron |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel |
| 7309 00 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7311 00 | Containers for compressed or liquefied gas, of iron or steel |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel |
| 7326 | Other articles of iron or steel |
Aluminium
| CN code | Goods (Annex I text) |
|---|---|
| 7601 | Unwrought aluminium |
| 7603 | Aluminium powders and flakes |
| 7604 | Aluminium bars, rods and profiles |
| 7605 | Aluminium wire |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm |
| 7608 | Aluminium tubes and pipes |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated |
| 7616 | Other articles of aluminium |
Cement
| CN code | Goods (Annex I text) |
|---|---|
| ex 2507 00 80 | Other kaolinic clays except non-calcined kaolinic clays |
| 2523 10 00 | Cement clinkers |
| 2523 21 00 | White Portland cement, whether or not artificially coloured |
| 2523 29 00 | Other Portland cement |
| 2523 30 00 | Aluminous cement |
| 2523 90 00 | Other hydraulic cements |
Fertilisers
| CN code | Goods (Annex I text) |
|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids |
| 2814 | Ammonia, anhydrous or in aqueous solution |
| 2834 21 00 | Nitrates of potassium |
| 3102 | Mineral or chemical fertilisers, nitrogenous |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg Except: 3105 60 00 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
Hydrogen
| CN code | Goods (Annex I text) |
|---|---|
| 2804 10 00 | Hydrogen |
Electricity
| CN code | Goods (Annex I text) |
|---|---|
| 2716 00 00 | Electrical energy |
Often asked, not in CBAM
These headings sit next to covered goods in the tariff but are not listed in Annex I.
| 7317 | Nails, tacks, staples and similar articles, of iron or steel |
| 7315 | Chain and parts thereof, of iron or steel |
| 7320 | Springs and leaves for springs, of iron or steel |
| 7602 | Aluminium waste and scrap |
| 7615 | Table, kitchen and household articles and sanitary ware, of aluminium |
The list may grow in 2028
On 17 December 2025 the Commission proposed adding about 180 steel- and aluminium-intensive downstream products from 1 January 2028. The Council and Parliament have taken different positions and are negotiating. Until the amendment is published in the Official Journal, the list above is the law.
Sources
- Regulation (EU) 2023/956, Annex I and II (consolidated 20.10.2025)
- CBAM 50-tonne mass threshold
- EPRS — Extension of CBAM scope to downstream goods (September 2026)
Not legal or customs advice. Tariff classification is binding only through your customs authority.