CBAM and the iron and steel sector

How CBAM applies to imports of iron and steel goods — which CN groups fall within scope under Annex I, what to check first, 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 iron and steel products, their customs brokers, and the ESG, tax, and customs advisers supporting them — from stockholders and steel service centres to manufacturers importing steel inputs and finished articles.

Covered goods in this sector

The CN groups below are the iron and steel 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.

• 72Iron and steel
• 2601 12 00Agglomerated iron ores and concentrates, other than roasted iron pyrites
• 7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
• 7302Railway 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
• 7303 00Tubes, pipes and hollow profiles, of cast iron
• 7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
• 7305Other 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
• 7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
• 7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
• 7308Structures (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
• 7309 00Reservoirs, 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
• 7310Tanks, 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
• 7311 00Containers for compressed or liquefied gas, of iron or steel
• 7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel
• 7326Other articles of iron or steel

What to check first

• Confirm which of your iron and steel products fall within CBAM scope: the sector spans agglomerated iron ores, most of chapter 72, and a wide range of finished articles, while several ferro-alloys and ferrous waste and scrap are printed as exclusions.
• Check the exact CN code for each product with the goods checker rather than assuming a whole chapter is covered — short prefixes often mix in-scope and excluded lines.
• Start gathering embedded-emissions data from your steel suppliers early; this sector often has multi-tier supply chains where the data takes time to collect.
• Estimate your cumulative annual net mass to see whether the 50-tonne de-minimis threshold could be relevant to your imports.
• Put the key 2026–2027 CBAM dates on your internal calendar so nothing is left to the last quarter.