CBAM goods

What are 'CBAM goods'?

All goods for which the embedded emissions must be reported are listed in Annex I to the CBAM Regulation (Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism). These are called ‘CBAM goods’.

What should be considered when determining whether a good is a CBAM good?

The CBAM Regulation applies to CN codes (Combined Nomenclature), which adds two digits to the HS code and is used as a commodity code for exports outside the EU. The correct identification of the CN code is essential for the correct application of the provisions of the CBAM Regulation.

Sectors such as ‘iron and steel’ are mentioned only for informational purposes. For example, this means that imports of ammonia (CN code 2814 10 00 or 2814 20 00 under the fertilizer sector) are covered by the CBAM Regulation even if the ammonia is not used to produce fertilisers.

Certain third countries who participate in the EU ETS or have an emission trading system linked to it are excluded from the CBAM, so that a carbon price is not paid twice for the same product. This is the case for members of the European Economic Area (EEA) and Switzerland.

Are there any tools that can help with the determination?

The Commission has developed a CBAM Self Assessment Tool for Importers to the EU. The tool provides the possibility to get a quick overview on whether the imported goods are subject to CBAM during the transitional period, what the CBAM reporting requirements for that particular type of good are, and where to find further information. The tool is available on the Commission’s CBAM website under the section “Guidance”.