CBAM and the electricity sector

How CBAM applies to imports of electrical energy — its single Annex I line, the threshold nuance to be aware of, and the CBAM tools that help you prepare. Informational only, not legal, tax, or customs advice.

Last updated: 2026-07-03 · Sources: Regulation (EU) 2023/956 (consolidated text) · Regulation (EU) 2025/2083 · EC DG TAXUD — Carbon Border Adjustment Mechanism

Who it matters for

EU importers of electrical energy — electricity traders and suppliers and the advisers supporting them.

Covered goods in this sector

The CN groups below are the electricity entries listed in Annex I of the consolidated regulation, drawn from the same reviewed dataset as the goods checker. Annex I mixes whole chapters, headings, and specific codes, so always confirm your exact 8-digit CN code with the goods checker.

• 2716 00 00Electrical energy

What to check first

• Confirm coverage: CBAM covers imported electrical energy as a single Annex I line, shown in the covered-goods list below.
• Note that the 50-tonne de-minimis threshold does not apply to electricity, so that exemption is not available for electricity imports (Article 2a(4)).
• Understand how embedded emissions are determined for electricity, which follows a distinct approach from other goods, and verify the detail against the regulation and your National Competent Authority.
• Follow the officially published certificate price when planning cost exposure, and note the key 2026–2027 dates.