CBAM in brief
Since 1 January 2026, CBAM has been in its definitive phase: importers of certain carbon-intensive goods declare the embedded emissions of their imports every year and surrender the matching CBAM certificates. The goods concerned are listed in Annex I to Regulation (EU) 2023/956.
Sectors covered
- Cement: clinker, Portland, aluminous and other hydraulic cements, and the kaolinic clays of subheading 2507 00 80
- Fertilisers: nitric acid, ammonia, potassium nitrate, nitrogenous fertilisers (3102) and compound fertilisers (3105, except 3105 60 00)
- Iron and steel: chapter 72 except the listed ferro-alloys and scrap (7204), agglomerated ores (2601 12 00) and the articles of headings 7301 to 7311, 7318 and 7326
- Aluminium: unwrought aluminium, powders, bars, profiles, wire, plates, foil, tubes and articles (headings 7601 to 7616, except waste 7602 and household articles 7615)
- Electricity (2716 00 00) and hydrogen (2804 10 00)
The 50-tonne threshold
Regulation (EU) 2025/2083 exempts importers whose cumulative net mass of goods in the iron and steel, aluminium, fertiliser and cement sectors does not exceed 50 tonnes in a calendar year. Above it, all of that year's imports fall under CBAM: authorised CBAM declarant status, an annual declaration and certificates. The threshold does not apply to electricity or hydrogen.
What the tool does not check
It compares the code with Annex I and applies the 50-tonne threshold. It does not check the classification of your goods, the emissions to declare or the price of certificates. Goods originating in Iceland, Liechtenstein, Norway and Switzerland are outside the scope (Annex III). The extension to downstream steel and aluminium products, proposed on 17 December 2025, has not been adopted to date.
Frequently asked questions
Does CBAM apply to exports?
No. CBAM covers imports into the customs territory of the Union of the goods listed in Annex I to Regulation (EU) 2023/956. Exports are not concerned, and goods originating in Iceland, Liechtenstein, Norway and Switzerland are outside the scope.
How is the 50-tonne threshold calculated?
It is the cumulative net mass, per calendar year and per importer, of all goods in the iron and steel, aluminium, fertiliser and cement sectors, whatever their origin. Above 50 tonnes, all of the year's imports fall under CBAM, not only those beyond the threshold.
Are steel screws covered?
Yes. Screws, bolts, nuts and similar articles of iron or steel of heading 7318 are listed in Annex I. They count towards the 50-tonne threshold like the other covered steel products.
Is the code I enter stored?
No. The check runs in your browser and no data is sent.
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Check it for free in a few minutes, before you prepare your declaration.