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For general information only. Not legal or tax advice. Content is grounded in primary law and official CBAM guidance; legal content is verified by a person.
Lakshmikumaran and Sridharan attorneysNavigating CBAM

Methodology

CBAM CN code atlas

Every Combined Nomenclature (CN) code that falls within CBAM scope under Annex I to Regulation (EU) 2023/956, grouped by sector and sub-group. 573 codes across the six CBAM sectors. Click any code to run it through the covered-goods checker.

Sector index

Six CN codes from Chapters 25 and 38: clinkers, Portland, aluminous and hydraulic cements, plus kaolinic clays.

6 CN codes in 4 sub-groups (Annex I, DG TAXUD)
Aluminous cement1
2523Aluminous cement1
2523 30Aluminous cement1
Calcined clay1
2507Other kaolinic clays1
2507 00Other kaolinic clays1
Cement3
2523Other Portland cement3
2523 21White Portland cement, whether or not artificially coloured1
  • 2523 21 00White Portland cement, whether or not artificially coloured
2523 29Other Portland cement1
2523 90Other hydraulic cements1
Cement clinkers1
2523Cement clinkers1
2523 10Cement clinkers1

Iron and steel

Open sector page ->

Roughly 480 CN codes across Chapters 72 and 73: primary forms, semi-finished, flat and long products, tubes, structures, fasteners.

479 CN codes in 8 sub-groups (Annex I, DG TAXUD)

Chapter 76 lines: unwrought aluminium through downstream rolled, drawn, structural and selected fabricated products.

59 CN codes in 2 sub-groups (Annex I, DG TAXUD)

27 CN codes: ammonia, nitric acid, urea, ammonium nitrate, calcium nitrate and NPK blends.

27 CN codes in 4 sub-groups (Annex I, DG TAXUD)

Single CN line 2804 10 00 (hydrogen of Chapter 28).

1 CN code in 1 sub-group (Annex I, DG TAXUD)
Hydrogen1
2804Hydrogen1
2804 10Hydrogen1

Single CN line 2716 00 00 (electrical energy).

1 CN code in 1 sub-group (Annex I, DG TAXUD)
Electricity1
2716Electrical energy1
2716 00Electrical energy1

How to use this atlas

Annex I is the legal reference for CBAM product scope. This atlas reproduces the codes verbatim from the EU Commission Self-Assessment Tool and groups them by sector for navigation. For a single-code lookup with scope confirmation and sector routing, use theCN code checker. For default emission values per code and country, use thedefault values explorer.

Frequently asked questions

What is a CN code and why does it determine CBAM scope?
The Combined Nomenclature (CN) is the EU's eight-digit goods classification used in customs declarations. CBAM scope under Annex I of Regulation (EU) 2023/956 is defined by CN code, so whether a consignment is in scope is settled by the CN code declared at import, not by the commercial description.
Where do these CN codes come from?
The atlas reproduces the codes verbatim from Annex I of Regulation (EU) 2023/956 as compiled by DG TAXUD in the CBAM Self-Assessment Tool (version 1.1, 28 March 2025). No codes are added or removed.
How many CN codes are in scope?
Across the six CBAM sectors (cement, iron and steel, aluminium, fertilisers, hydrogen and electricity), there are several hundred CN codes. Iron and steel alone covers roughly 480 lines spanning Chapters 72 and 73; hydrogen and electricity are a single CN line each.
If a CN code is not listed here, is the good out of scope?
Yes. CBAM applies only to the goods listed in Annex I by CN code. If the declared CN code does not appear in this atlas, the good is outside the current CBAM perimeter. Always validate with the CN code checker before relying on the result.
Can a single CN code cover both in-scope and out-of-scope goods?
It can. CN codes describe goods by physical and technical characteristics, not by emissions content. Annex I includes the entire CN line; whether a specific consignment under that line is treated as CBAM-relevant follows from the goods classification, not from the production route or origin.
Why are downstream products like screws and structures in scope for iron and steel?
Annex I extends iron and steel coverage to a wide range of downstream products in Chapter 73 (tubes, fittings, structures, fasteners) to limit carbon leakage through finished-goods imports. Each downstream CN line is listed individually in Annex I.
Does CBAM scope change over time?
The Commission can amend Annex I via delegated acts, and the scope is expected to widen after the definitive period begins on 1 January 2026. This atlas reflects the current Annex I as published; check the Updates page for amendments.

Discuss this topic with our international trade and customs practice: write to ankur.sharma@lakshmisri.com.