EU CBAM

Regulated CBAM Sectors

The EU Carbon Border Adjustment Mechanism covers six high-carbon leakage sectors under Annex I of the applicable EU regulation.

CN Ch. 72–73

Iron & Steel

Agglomerated ores, pig iron, some ferro-alloys, and steel products exported to the EU.

Direct emissions only — indirect electricity excluded per Annex II

CN Ch. 25

Portland cement, aluminous cement, and cement clinkers exported to the EU.

Functional unit: tonnes of clinker content — includes indirect emissions

CN Ch. 28, 31

Ammonia, nitric acid, urea, and mineral or chemical fertilisers exported to the EU.

Includes direct and indirect emissions — N-content attribution applies

CN Ch. 76

Unwrought aluminium, bars, rods, wire, plates, and tubes exported to the EU.

Direct emissions only — PFC emissions from primary smelting included

CN 2804

Hydrogen gas and related production processes exported to the EU.

Direct emissions only — indirect electricity excluded per Annex II

CN 2716

Imported electrical energy from non-EU grids.

Default factor is the rule — no mark-up, no free-allocation relief, no 50 t exemption

Sectors regulated under EU CBAM — Annex I of the applicable EU regulation