Annex I
REGULATION (EU) 2023/956 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 10 May 2023 establishing a carbon border adjustment mechanism
List of goods and greenhouse gases
Excerpted data is relevant to our company's activities and may not necessarily reflect your activities.
- 1. For the purpose of the identification of goods, this Regulation shall apply to goods falling under the Combined Nomenclature (‘CN’) codes set out in the following tables. The CN codes shall be those under Regulation (EEC) No 2658/87.
- 2. For the purposes of this Regulation, the greenhouse gases relating to goods referred to in point 1, shall be those set out in the following table for the goods concerned.
Date Checked: 18/02/2026
Source: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism.
https://eur-lex.europa.eu/eli/reg/2023/956
Electricity
| CN Code | Greenhouse Gas |
|---|---|
| 2716 00 00 – Electrical energy | Carbon dioxide |
Iron and Steel - Section 5
| CN Code | Greenhouse Gas |
|---|---|
| 72 - Iron and Steel | Carbon dioxide |
| Except: | |
| 7202 2 – Ferro-silicon | |
| 7202 30 00 – Ferro-silico-manganese | |
| 7202 50 00 – Ferro-silico-chromium | |
| 7202 70 00 – Ferro-molybdenum | |
| 7202 80 00 – Ferro-tungsten and ferro-silico-tungsten | |
| 7202 91 00 – Ferro-titanium and ferro-silico-titanium | |
| 7202 92 00 – Ferro-vanadium | |
| 7202 93 00 – Ferro-niobium | |
| 7202 99 – Other: | |
| 7202 99 10 – Ferro-phosphorus | |
| 7202 99 30 – Ferro-silico-magnesium | |
| 7202 99 80 – Other | |
| 7204 – Ferrous waste and scrap; remelting scrap ingots and steel | |
| 2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites | Carbon dioxide |
| 7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | Carbon dioxide |
| 7302 – Railway 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 | Carbon dioxide |
| 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | Carbon dioxide |
| 7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | Carbon dioxide |
| 7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | Carbon dioxide |
| 7308 – Structures (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 | Carbon dioxide |
| 7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | Carbon dioxide |
| 7326 – Other articles of iron or steel | Carbon dioxide |
Aluminium - Section 6
| CN Code | Greenhouse Gas |
|---|---|
| 7601 – Unwrought aluminium | Carbon dioxide and perfluorocarbons |
| 7604 – Aluminium bars, rods and profiles | Carbon dioxide and perfluorocarbons |
| 7605 – Aluminium wire | Carbon dioxide and perfluorocarbons |
| 7608 – Aluminium tubes and pipes | Carbon dioxide and perfluorocarbons |
| 7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | Carbon dioxide and perfluorocarbons |
| 7616 – Other articles of aluminium | Carbon dioxide and perfluorocarbons |