CBAM goods scope: how CN codes and Annex I decide what is covered

Scope is set by CN code, not commercial description

CBAM applies to goods listed by Combined Nomenclature (CN) code in Annex I of Regulation (EU) 2023/956. What decides whether a product is in scope is the CN code it is actually declared under at import — not the trade name, the marketing description, or how a supplier labels it.

Two products that sound similar can sit under different CN codes, and only one may be a CBAM good. That is why scope questions come back to classification rather than description.

The six covered sectors

Annex I groups CBAM goods into six sectors: cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. The list also reaches certain precursors and some downstream products, such as screws and bolts in the iron and steel sector.

The sector pages set out, per sector, which goods sit in Annex I — derived directly from the CBAM Pulse goods list rather than re-typed — so you can see the shape of each sector's scope without reading the raw annex.

How Annex I is structured

Annex I mixes levels of granularity. Some entries cover a whole chapter or heading, some name a specific code, and some carry printed exclusions that carve particular goods back out of scope.

Because of that mix, you cannot judge scope from the first few digits alone — the relevant entry may sit at a more specific level, or a printed exclusion may apply.

Why the 8-digit CN code matters

CBAM scope is generally assessed at the 8-digit CN level. Working from a 4- or 6-digit code can hide the fact that only some of the 8-digit codes beneath it are CBAM goods, or that an exclusion applies to one of them.

So the practical unit for a scope check is the full 8-digit CN code that appears on the customs declaration, not a shortened family code.

Check a code, then verify classification

The goods checker looks up a CN code against the Annex I snapshot and tells you what that snapshot says — a starting point, not a customs ruling. Getting the classification itself right is a customs matter: verify it with your customs broker or national competent authority before relying on it.

• Look up an 8-digit CN code with the goods checker.
• See scope by sector on the sector pages.
• Once scope is settled, work through the wider steps with the readiness checklist.