Step 1 - Identify what you import
Product name, grade/specification, and composition.
Form (e.g., hot-rolled coil, slab, clinker, ammonium nitrate fertiliser).
Country of origin and production installation.
Supplier details.
For a good to be a CBAM good, it must be produced in a third-country (outside the socpe of the EU ETS), it must be under the in-scope CN Codes of the legislation, and it must be released for free circulation into the EU.
Step 2 - Map to CN codes
Use the CarbonChain Calculator or the official EU CBAM Annex I list (via Taxation and Customs siite) for quick mapping and coverage confirmation.
Step 3 - Confirm CBAM category
Current scope (as of late 2025): Iron & steel, aluminium, cement, fertilisers, electricity, hydrogen – plus selected precursors/downstream items listed by CN code.
No major expansions yet for 2026, but downstream additions proposed for 2028 onwards. The final scope of this extension will be confirmed by the EU over the coming years.
If you’re not sure
Shortlist 2–3 possible CN codes.
Consult your customs broker or national competent authority.
Note: Coverage is based on the final imported good’s CN code – not inputs alone.