To which goods does the CBAM Regulation apply?
The CBAM Regulation applies to CN codes (Combined Nomenclature), which adds two digits to the HS code and is used as a commodity code for exports outside the EU.
All goods for which the embedded emissions must be reported are listed in Annex I to the CBAM Regulation. These are called ‘CBAM goods’.
Sectors such as ‘iron and steel’ are mentioned only for informational purposes. For example, this means that imports of ammonia (CN code 2814 10 00 or 2814 20 00 under the fertilizer sector) are covered by the CBAM Regulation even if the ammonia is not used to produce fertilisers.
Source: EC’s Questions and Answers on CBAM
CBAM Regulation
CBAM Regulation 2023_956