CBAM covers six product categories listed in Annex I of Regulation 2023/956. Understanding which HS codes fall under each category is essential for compliance. This guide provides a complete breakdown.
HS code classification is the importer's legal responsibility. This guide is for reference only. Always verify with your customs broker or national customs authority.
The largest CBAM category, covering raw materials through finished products:
72.01-72.29 - Iron and steel products
73.01-73.26 - Articles of iron/steel
Covers unwrought aluminium and aluminium articles with significant embedded emissions:
76.01-76.16 - Aluminium products
One of the most carbon-intensive materials, cement production accounts for ~8% of global CO2 emissions:
25.23 - Portland cement and hydraulic cements
Nitrogen-based fertilizers due to energy-intensive ammonia production:
28.08, 28.14, 31.02-31.05 - Fertilizer products
Added to support EU's hydrogen strategy and prevent carbon leakage in this emerging sector:
28.04.10 - Hydrogen
Covers all forms of hydrogen regardless of production method (grey, blue, or green).
Covers imported electricity to address carbon leakage through power interconnectors:
27.16 - Electrical energy
Imported via interconnectors from non-EU countries without equivalent carbon pricing.
Share this article