General Summary
The CBAM goods list covers 6 sectors in 2026, set out as 42 entries of Combined Nomenclature (CN) codes in Annex I of Regulation (EU) 2023/956.
The list has applied in full since the definitive phase started on January 1, 2026. An importer whose goods match an entry carries CBAM obligations once its annual imports pass the 50-tonne de minimis threshold. The tables below reproduce every Annex I entry in the official wording, sector by sector, followed by the three categories of goods that sit outside the mechanism.
Last checked against the Official Journal: October 12, 2026. Regulation (EU) 2025/2083 is the only act that has amended Regulation (EU) 2023/956, and the latest consolidated text is dated October 20, 2025.
Which Goods Does CBAM Cover in 2026?
CBAM covers goods in 6 sectors in 2026: iron and steel, cement, aluminium, fertilizers, electricity and hydrogen.
Article 2(1) of Regulation (EU) 2023/956 applies the mechanism to goods listed in Annex I that originate in a third country and are imported into the customs territory of the Union. Article 3(1) defines "goods" as the goods listed in Annex I, so the Annex is the closed definition of scope. The EU CBAM guide explains the obligations that attach to those goods: authorization, certificates and the annual declaration.
Annex II decides which emissions count. It lists iron and steel, aluminium, hydrogen and electricity as goods for which only direct emissions are taken into account. Cement and fertilizers are not in Annex II, so their indirect emissions (from electricity consumed in production) count as well. The same holds for one iron and steel code, agglomerated iron ore (2601 12 00), which Annex II omits.
The table below summarises the 6 sectors, the Annex I codes each occupies, the emissions priced and a typical emission factor.
| Sector | CN chapters and headings in Annex I | Direct emissions priced | Indirect emissions priced | Typical emission factor (tCO2e/t) |
|---|---|---|---|---|
| Iron and steel | Chapter 72 (with exceptions), 2601 12 00, 13 headings of Chapter 73 | Yes | No (except 2601 12 00) | ~2.0 (BF-BOF route), ~0.5 (EAF scrap route) |
| Cement | ex 2507 00 80 and 5 codes of heading 2523 | Yes | Yes | ~0.83 (Portland cement) |
| Aluminium | 14 headings of Chapter 76 | Yes | No | ~1.5 (primary aluminium, direct only) |
| Fertilizers | 2808 00 00, 2814, 2834 21 00, 3102, 3105 (except 3105 60 00) | Yes | Yes | ~2.5 (urea) |
| Electricity | 2716 00 00 | Yes | Not applicable | Country-specific |
| Hydrogen | 2804 10 00 | Yes | No | Production-route dependent (~9 to 12 for grey hydrogen) |
Embedded emissions are settled in CBAM certificates, one per tonne of CO2e, after the adjustment for EU ETS free allocation under Article 31. The official Q3 2026 certificate price is EUR 82.32 per tCO2e, published on October 5, 2026 under Article 21(1a) of Regulation (EU) 2023/956.
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The Complete CBAM Goods List by Sector
The CBAM goods list contains 42 Annex I entries: 15 for iron and steel, 6 for cement, 14 for aluminium, 5 for fertilizers, 1 for electricity and 1 for hydrogen.
The tables below reproduce Annex I of Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083, in the wording of the consolidated text of October 20, 2025. The 42 are Annex I entries, not 8-digit codes. Annex I writes its entries at the three levels of detail listed below, and each entry covers every 8-digit CN code beneath it.
- Chapter level (2 digits): one entry, Chapter 72, covering headings 7201 to 7229 minus the listed exceptions
- Heading level (4 or 6 digits): entries such as 7318 or 7303 00, covering every 8-digit code under the heading
- Full CN code (8 digits): entries such as 2523 10 00, covering that single code
Decimal commas are kept as printed in the Official Journal ("406,4 mm"). The "Precursor or finished" column gives the typical role of the good in its value chain. The Notes column names the aggregated goods category from Table 1 of Annex I to Implementing Regulation (EU) 2025/2547, which decides the monitoring rules a producer follows.
Iron and Steel CN Codes
Iron and steel has 15 Annex I entries and is the only sector defined at chapter level: all of Chapter 72 is in scope unless an exception removes it. The sector adds one ore code from Chapter 26 and 13 headings of Chapter 73. The greenhouse gas is carbon dioxide for every entry.
| CN code | Product description (Annex I wording) | Precursor or finished | Notes |
|---|---|---|---|
| 72 | Iron and steel | Both | Whole chapter, minus the exceptions in the next table. Heading-by-heading breakdown follows |
| 2601 12 00 | Agglomerated iron ores and concentrates, other than roasted iron pyrites | Precursor | Sintered ore. Not listed in Annex II, so indirect emissions also count for this code |
| 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 | Finished | Iron or steel products |
| 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 | Finished | Iron or steel products |
| 7303 00 | Tubes, pipes and hollow profiles, of cast iron | Finished | Iron or steel products |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | Finished | Iron or steel products |
| 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 | Finished | Iron or steel products |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | Finished | Iron or steel products |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | Finished | Iron or steel products |
| 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 | Finished | Iron or steel products |
| 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 | Finished | Iron or steel products |
| 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 | Finished | Iron or steel products |
| 7311 00 | Containers for compressed or liquefied gas, of iron or steel | Finished | Iron or steel products |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | Finished | Iron or steel products |
| 7326 | Other articles of iron or steel | Finished | Iron or steel products |
Annex I removes 10 groups of codes from Chapter 72: 9 ferro-alloy entries under heading 7202, and heading 7204 for scrap. The exceptions are listed below in the Annex I wording.
| CN code excluded from Chapter 72 | Product description (Annex I wording) |
|---|---|
| 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 | Other: 7202 99 10 (Ferro-phosphorus), 7202 99 30 (Ferro-silico-magnesium), 7202 99 80 (Other) |
| 7204 | Ferrous waste and scrap; remelting scrap ingots and steel |
Chapter 72 minus those exceptions leaves 28 headings in scope. Annex I does not print them one by one, so the breakdown below uses the heading descriptions of Table 1 in Annex I to Implementing Regulation (EU) 2025/2547. Under heading 7202 only three ferro-alloys stay in scope: ferro-manganese, ferro-chromium and ferro-nickel.
| CN code | Product description (IR 2025/2547, Table 1 wording) | Precursor or finished | Notes |
|---|---|---|---|
| 7201 | Pig iron and spiegeleisen in pigs, blocks, or other primary forms | Precursor | Pig iron |
| 7202 1 | Ferro-manganese | Precursor | FeMn |
| 7202 4 | Ferro-chromium | Precursor | FeCr |
| 7202 6 | Ferro-nickel | Precursor | FeNi |
| 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products | Precursor | DRI |
| 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel (if not covered under category pig iron) | Finished | Iron or steel products. Table 1 also places some 7205 products under Pig iron |
| 7206 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) | Precursor | Crude steel |
| 7207 | Semi-finished products of iron or non-alloy steel | Precursor | Crude steel |
| 7208 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated | Finished | Iron or steel products |
| 7209 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated | Finished | Iron or steel products |
| 7210 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated | Finished | Iron or steel products |
| 7211 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated | Finished | Iron or steel products |
| 7212 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated | Finished | Iron or steel products |
| 7213 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel | Finished | Iron or steel products |
| 7214 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling | Finished | Iron or steel products |
| 7215 | Other bars and rods of iron or non-alloy steel | Finished | Iron or steel products |
| 7216 | Angles, shapes and sections of iron or non-alloy steel | Finished | Iron or steel products |
| 7217 | Wire of iron or non-alloy steel | Finished | Iron or steel products |
| 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel | Precursor | Crude steel |
| 7219 | Flat-rolled products of stainless steel, of a width of 600 mm or more | Finished | Iron or steel products |
| 7220 | Flat-rolled products of stainless steel, of a width of less than 600 mm | Finished | Iron or steel products |
| 7221 | Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel | Finished | Iron or steel products |
| 7222 | Other bars and rods of stainless steel; angles, shapes and sections of stainless steel | Finished | Iron or steel products |
| 7223 | Wire of stainless steel | Finished | Iron or steel products |
| 7224 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel | Precursor | Crude steel |
| 7225 | Flat-rolled products of other alloy steel, of a width of 600 mm or more | Finished | Iron or steel products |
| 7226 | Flat-rolled products of other alloy steel, of a width of less than 600 mm | Finished | Iron or steel products |
| 7227 | Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel | Finished | Iron or steel products |
| 7228 | Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Finished | Iron or steel products |
| 7229 | Wire of other alloy steel | Finished | Iron or steel products |
Most headings in these tables divide further into 8-digit CN codes. To test one specific code, such as 7208 51 20, enter it in the CBAM CN code lookup, which returns the sector and the default values for that code.
Cement CN Codes
Cement has 6 Annex I entries and is one of the two sectors (with fertilizers) that Annex II leaves out entirely, so indirect emissions are priced alongside direct emissions. It is also the only sector whose entry Regulation (EU) 2025/2083 changed: the kaolinic clay code now carries the "ex" prefix, which limits it to calcined clay. The greenhouse gas is carbon dioxide for every entry.
| CN code | Product description (Annex I wording) | Precursor or finished | Notes |
|---|---|---|---|
| ex 2507 00 80 | Other kaolinic clays except non-calcined kaolinic clays | Precursor | Calcined clay. Non-calcined kaolinic clays left scope under Regulation (EU) 2025/2083 |
| 2523 10 00 | Cement clinkers | Precursor | Cement clinker |
| 2523 21 00 | White Portland cement, whether or not artificially coloured | Finished | Cement |
| 2523 29 00 | Other Portland cement | Finished | Cement |
| 2523 30 00 | Aluminous cement | Finished | Aluminous cement |
| 2523 90 00 | Other hydraulic cements | Finished | Cement |
Aluminium CN Codes
Aluminium has 14 Annex I entries and is the only sector where perfluorocarbons are priced alongside carbon dioxide. Every entry carries the greenhouse gas label "Carbon dioxide and perfluorocarbons". Two Chapter 76 headings are absent from the list: 7602 (aluminium waste and scrap) and 7615 (table, kitchen and household articles).
| CN code | Product description (Annex I wording) | Precursor or finished | Notes |
|---|---|---|---|
| 7601 | Unwrought aluminium | Precursor | Unwrought aluminium |
| 7603 | Aluminium powders and flakes | Finished | Aluminium products |
| 7604 | Aluminium bars, rods and profiles | Finished | Aluminium products |
| 7605 | Aluminium wire | Finished | Aluminium products |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm | Finished | Aluminium products |
| 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 | Finished | Aluminium products |
| 7608 | Aluminium tubes and pipes | Finished | Aluminium products |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | Finished | Aluminium products |
| 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 | Finished | Aluminium products |
| 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 | Finished | Aluminium products |
| 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 | Finished | Aluminium products |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas | Finished | Aluminium products |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | Finished | Aluminium products |
| 7616 | Other articles of aluminium | Finished | Aluminium products |
Fertilizers CN Codes
Fertilizers has 5 Annex I entries (headed "Fertilisers" in the Regulation) and is the only sector where nitrous oxide is priced alongside carbon dioxide. Four of the five entries carry both gases; ammonia carries carbon dioxide only. Indirect emissions count for all five. One code is carved out of heading 3105.
| CN code | Product description (Annex I wording) | Precursor or finished | Notes |
|---|---|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids | Precursor | Nitric acid. Carbon dioxide and nitrous oxide |
| 2814 | Ammonia, anhydrous or in aqueous solution | Precursor | Ammonia. Carbon dioxide only |
| 2834 21 00 | Nitrates of potassium | Finished | Mixed fertilisers. Carbon dioxide and nitrous oxide |
| 3102 | Mineral or chemical fertilisers, nitrogenous | Finished | Urea (3102 10) forms its own category and is also a precursor; all other 3102 codes are mixed fertilisers |
| 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 | Finished | Mixed fertilisers. Except: 3105 60 00, Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
Electricity CN Codes
Electricity has 1 Annex I entry and is the only good on the list declared in megawatt-hours instead of tonnes. The de minimis exemption never applies to it under Article 2a(4), so any imported quantity is in scope.
| CN code | Product description (Annex I wording) | Precursor or finished | Notes |
|---|---|---|---|
| 2716 00 00 | Electrical energy | Not applicable | Electricity. Carbon dioxide |
Hydrogen CN Codes
Hydrogen has 1 Annex I entry and is the only good printed under the Annex I heading "Chemicals". Article 2a(4) excludes it from the de minimis exemption, as it does electricity. Hydrogen is also an input to ammonia and to direct reduced iron, which is why it appears as a precursor.
| CN code | Product description (Annex I wording) | Precursor or finished | Notes |
|---|---|---|---|
| 2804 10 00 | Hydrogen | Precursor | Hydrogen. Carbon dioxide. Direct emissions only |
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Which Goods Are Excluded From CBAM
Three categories of goods fall outside CBAM in 2026: goods below the 50-tonne de minimis threshold, goods from exempt countries of origin, and downstream or finished goods whose CN code is not in Annex I.
The first two categories release goods that are on the list. The third covers goods that were never on it. The table below summarises all three.
| Exclusion | Legal basis | What it releases |
|---|---|---|
| De minimis | Article 2a; 50 tonnes set in Annex VII, point 1 | All Annex I goods of an importer whose net mass stays at or below 50 tonnes in a calendar year. Never electricity or hydrogen |
| Exempt origin | Article 2(4); Annex III, point 1 | Annex I goods originating in 4 countries and 5 territories |
| Not listed | Article 2(1); Article 3(1); Annex I | Every good whose CN code falls under no Annex I entry, including finished products made from steel or aluminium |
Two narrow carve-outs sit beside these three. Article 2(3) excludes goods moved or used in military activities. Article 2(3a) excludes electricity generated, and hydrogen originating, on the continental shelf or in the exclusive economic zone of a Member State or of an Annex III country.
Goods Below the 50-Tonne De Minimis Threshold
Under Article 2a, an importer is exempt from CBAM obligations in a calendar year in which the net mass of its imported Annex I goods does not cumulatively exceed 50 tonnes. The total is aggregated across all CN codes per importer, so 30 tonnes of steel tubes and 25 tonnes of cement clinker together exceed it, and all goods imported in that year then carry the obligations.
Regulation (EU) 2025/2083 introduced the 50-tonne rule in place of the earlier exemption for consignments of negligible value (not exceeding EUR 150). The CBAM de minimis threshold page works through the calculation and the first Commission assessment of September 30, 2026, which left the threshold unchanged.
Goods From Exempt Countries of Origin
Goods originating in the countries and territories of Annex III, point 1 are outside CBAM at any volume. The exemption follows the origin of the goods under the non-preferential origin rules that Article 2(5) refers to, not the seller, the port of loading or the importer.
The 9 exempt origins in Annex III, point 1 are listed below.
- Countries: Iceland, Liechtenstein, Norway, Switzerland
- Territories: Büsingen, Heligoland, Livigno, Ceuta, Melilla
Switzerland is exempt as a country of origin only. Steel of Turkish or Chinese origin sold or routed through a Swiss trading company stays fully in scope, and the EU importer carries the obligations. Annex III, point 2 (a separate list for electricity) names no country as of October 12, 2026.
Downstream and Finished Goods Not Yet in Scope
Goods whose CN code falls under no Annex I entry are outside CBAM, whatever they are made of. Annex I already reaches a short way downstream: screws and bolts (7318), steel structures (7308) and other articles of aluminium (7616) are on the list. Machinery, vehicles and household appliances are not.
A proposal would change that. COM(2025)989, published by the Commission on December 17, 2025, would extend the list to downstream steel and aluminium goods from January 1, 2028. The Council reached its general approach on June 12, 2026 and Parliament adopted its first-reading mandate on September 15, 2026. As of October 12, 2026 the institutions have reached no trilogue agreement, and nothing in the proposal is law.
How to Check a Single CN Code Against the CBAM Goods List
Check a single CN code against the CBAM goods list by matching its first 8 digits to Annex I from the general entry to the specific one, then testing the exceptions, the origin and the annual mass.
A CN code has 8 digits. Under Article 3(1) of Regulation (EEC) No 2658/87, the first six digits are the Harmonized System code and the seventh and eighth identify the CN subheading. The 7 steps below take one code through the list.
- Find the commodity code on the import customs declaration or the supplier's commercial invoice, and take its first 8 digits.
- Read the code in layers: 2 digits for the chapter (72), 4 for the heading (7208), 8 for the full CN code (7208 51 20).
- Match the code against Annex I from the widest entry to the narrowest: chapter, heading, full code.
- Test the exceptions: the ferro-alloys and scrap removed from Chapter 72, code 3105 60 00, and non-calcined kaolinic clays.
- Confirm the origin of the goods against the 9 exempt origins of Annex III, point 1.
- Add the net mass to the running total for the calendar year and compare it with the 50-tonne threshold, unless the good is electricity or hydrogen.
- Record the result. A code under no Annex I entry is out of scope, and the classification evidence proves it.
A mixed or composite good still receives a single CN code under the classification rules of the Combined Nomenclature, and CBAM follows that one code. Where the classification is uncertain, customs authorities issue a binding tariff information (BTI) decision on application under Article 33 of Regulation (EU) No 952/2013. For a quick first answer on a single code, use the CN code lookup tool.
What a Precursor Good Is and Why It Appears on the List
A precursor is, in the words of Article 1, point (7) of Implementing Regulation (EU) 2025/2547, "any input material into a production process included in the list of goods set out in Annex I to Regulation (EU) 2023/956".
Precursors are on the list because they are traded goods in their own right and because their emissions travel with them. Annex IV of Regulation (EU) 2023/956 separates "simple goods", made only from inputs with zero embedded emissions, from "complex goods", which are all other goods. The embedded emissions of a complex good are those of its own production process plus those of the precursors consumed. The steel chain shows how the roles stack up.
- Sintered ore (2601 12 00) feeds the blast furnace that makes pig iron
- Pig iron (7201) feeds the converter that makes crude steel
- Crude steel (7207) is rolled into hot-rolled flat products
- Hot-rolled flat products (7208) are formed into welded tubes (7306)
All 5 goods in that chain are on the list, and each can be imported and declared separately. A tube importer declares emissions that include every earlier step, calculated under the rules for embedded emissions. Under Annex IV, point 3, precursors originating in the EU or in a country or territory of Annex III, point 1 are left out of that calculation.
"Precursor" describes a role, not a fixed class of codes: a hot-rolled coil is a finished product for one producer and a precursor for the next. Where a producer holds no verified data for a purchased precursor, Implementing Regulation (EU) 2025/2547 requires the default values instead. The CBAM default values page lists those figures and their mark-ups.
Does CBAM Apply to Goods Containing a Covered Material?
No, unless the imported good's own CN code is in Annex I. Scope follows the CN code of the imported good, not its material content. A steel screw is covered because heading 7318 is on the list. A washing machine contains more steel than a box of screws and is not covered, because its CN code falls under no Annex I entry as of October 12, 2026. The reverse also holds: a good classified under a listed code is covered even when it contains other materials.
How the Goods List Changes From 2028
The goods list changes from 2028 only if the downstream extension is adopted. As of October 12, 2026 it is a proposal without a trilogue agreement, and all three institutional positions cover steel and aluminium goods only. The table below compares them.
| Institution | Document and date | Approximate number of downstream products | Sectors |
|---|---|---|---|
| Commission | Proposal COM(2025)989, December 17, 2025 | About 180 | Steel and aluminium only |
| Council | General approach, June 12, 2026 | About 200 | Steel and aluminium only |
| Parliament | First-reading mandate, September 15, 2026 (464 to 50, 159 abstentions) | About 457 (trade-press estimate) | Steel and aluminium only |
No final product count exists until the trilogue ends, and the proposed application date of January 1, 2028 depends on its outcome. The downstream product list for 2028 compares the product categories in each position.
The list can also change outside that file. Article 27(6) empowers the Commission to add slightly modified products to Annex I by delegated act where circumvention is established. CBAM Brief tracks CN code changes and scope amendments by email for EUR 199 a month.
Are Plastics and Organic Chemicals on the CBAM Goods List?
No. Plastics and organic chemicals are not on the CBAM goods list, and no pending legislative proposal would add them. Article 30(2)(a)(iii) of Regulation (EU) 2023/956 required the Commission to assess extending scope to "goods at risk of carbon leakage other than those listed in Annex I, and specifically organic chemicals and polymers". The resulting report, COM(2025)783 of December 16, 2025, made no proposal for them. The next report under Article 30(6) is due before January 1, 2028. The chemicals already listed are inorganic: ammonia, nitric acid, nitrates of potassium and hydrogen. The CBAM plastics scope page covers the review clause and the stakeholder positions.
Frequently Asked Questions About the CBAM Goods List
The 7 questions below cover the count, the source, the change history and the edge cases of the CBAM goods list.
Per-code default values for the listed goods can be exported from the CBAM data explorer.
How many goods does CBAM cover?
CBAM covers 42 Annex I entries across 6 sectors in 2026: 15 for iron and steel, 6 for cement, 14 for aluminium, 5 for fertilizers, 1 for electricity and 1 for hydrogen. Entries written at chapter or heading level each contain many 8-digit CN codes, so the number of individual codes is higher.
Where is the official CBAM goods list published?
The official CBAM goods list is Annex I of Regulation (EU) 2023/956, published in the Official Journal of the European Union (OJ L 130, May 16, 2023, page 52) and amended by Regulation (EU) 2025/2083 of October 8, 2025. EUR-Lex hosts a consolidated text dated October 20, 2025. The consolidated text is a documentation tool; only the Official Journal versions are authentic.
Does the CBAM goods list change each year?
No. The CBAM goods list has no annual update cycle. Annex I has changed once since adoption, through Regulation (EU) 2025/2083. Further changes need a new amending regulation or a delegated act under Article 27(6) against circumvention. The yearly review under Article 2a(3) concerns the 50-tonne de minimis threshold, not the list of goods.
What did Regulation (EU) 2025/2083 change on the CBAM goods list?
Regulation (EU) 2025/2083 changed one Annex I entry. Code 2507 00 80 gained the "ex" prefix, and its description changed from "Other kaolinic clays" to "Other kaolinic clays except non-calcined kaolinic clays", because non-calcined clays are not carbon-intensive. The same Regulation added electricity (2716 00 00) to Annex II, the list of goods for which only direct emissions count.
What happens if my CN code is not on the CBAM goods list?
A good whose CN code falls under no Annex I entry is outside CBAM. It needs no authorization, no declaration and no certificates, and its mass does not count toward the 50-tonne threshold. Keep the classification evidence, such as the customs declaration or a binding tariff information decision, to prove the position.
Are scrap and recycled materials on the CBAM goods list?
No. Ferrous waste and scrap (heading 7204) is expressly excepted from Chapter 72 in Annex I, and aluminium waste and scrap (heading 7602) is not listed among the aluminium entries. Goods made from scrap, such as steel from an electric arc furnace, are covered under their own CN codes. The Commission's downstream proposal would count pre-consumer scrap as a precursor from 2028.
Does the goods list differ for UK CBAM?
Yes. UK CBAM is a separate tax that starts on January 1, 2027, with goods identified by UK commodity codes. The UK government factsheet, updated November 28, 2025, lists 5 sectors: aluminium, cement, fertiliser, hydrogen, and iron and steel. Glass and ceramics are not in scope from 2027, and electricity, the sixth EU sector, is not on the UK list.
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