CBAM goods · Iron and steel · verified 2026-10-30

CN 72 Iron and steel — in EU CBAM

Imports under this code, except the codes listed below, are CBAM goods. The importer, or their indirect customs representative, logs the embedded emissions from 1 January 2026.

72 – Iron and steel

Greenhouse gas: Carbon dioxide.

Excluded under this entry

• 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

What the importer logs

• Embedded emissions per tonne of goods: direct emissions only, because this sector is in Annex II.
• Actual installation data from the producer, through the CBAM Registry, or the Commission’s default values, which carry a mark-up.
• Any carbon price already paid in the country of origin, if you will deduct it.
• Certificates to surrender. Sales begin February 2027; the first annual declaration, for 2026 imports, is due 30 September 2027.

The 50-tonne threshold

Imports under this code count toward the single 50-tonne annual threshold for all CBAM goods. Above it you generally need authorised CBAM declarant status; below it, keep the mass records that show you stay under. Screen your volumes

Proposed 2028 extension

The Commission proposed adding about 180 downstream steel and aluminium products from 1 January 2028. It is still being negotiated and is not law yet.

Look up another code

CN, TARIC or HS code

Check

2 to 10 digits. Spaces and dots are fine. A 10-digit TARIC code is read as its 8-digit CN code.

Other iron and steel codes in Annex I

• 2601 12 00 Agglomerated iron ores and concentrates
• 7301 Sheet piling of iron or steel, whether or not drilled
• 7302 Railway or tramway track construction material of iron or steel
• 7303 00 Tubes, pipes and hollow profiles, of cast iron
• 7304 Tubes, pipes and hollow profiles, seamless, of iron
• 7305 Other tubes and pipes
• 7306 Other tubes, pipes and hollow profiles
• 7307 Tube or pipe fittings
• 7308 Structures
• 7309 00 Reservoirs, tanks
• 7310 Tanks, casks, drums, cans, boxes and similar containers
• 7311 00 Containers for compressed or liquefied gas, of iron or steel
• 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets
• 7326 Other articles of iron or steel

Sources

• Regulation (EU) 2023/956, Annex I and II (consolidated 20.10.2025)
• CBAM 50-tonne mass threshold
• CBAM certificates and annual declaration
• EPRS — Extension of CBAM scope to downstream goods (September 2026)

Not legal or customs advice. Tariff classification is binding only through your customs authority.