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Lakshmikumaran and Sridharan attorneysNavigating CBAM

Sectors

Aluminium

Primary aluminium and downstream products in CBAM scope, with the smelter electricity question, PFC emissions and default values reference.

By Lakshmikumaran and Sridharan attorneysReviewed by LKS CBAM editorial team
Last reviewed: June 2026
On this page
  1. Direct answer
  2. What is covered
  3. Indirect emissions from smelter electricity
  4. Anode effect and PFC emissions
  5. Default values for aluminium
  6. FAQ
  7. What to read next

Direct answer

Unwrought aluminium and a defined set of downstream products (bars, rods, wire, plates, sheets, foil, tubes, pipes, structures and selected fittings) are in CBAM scope under Chapter 76 CN codes listed in Annex I. Aluminium is electricity-intensive, so the treatment of indirect emissions from purchased power, and any process emissions from the anode effect, are material to the embedded total.

What is covered

Primary unwrought aluminium (alloyed and unalloyed) sits at CN 7601. Downstream products in scope include powders and flakes (7603), bars and rods (7604), wire (7605), plates, sheets and strip (7606), foil (7607), tubes and pipes (7608, 7609) and structures (7610). Selected fittings and containers (7611-7616) are also listed. Castings and forgings produced from primary aluminium are treated as downstream products.

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

Aluminium: process schematic

Sources

Indirect emissions from purchased electricity are reported for primary aluminium under CBAM.

Implementing Regulation (EU) 2023/1773, Annex IV; sectoral communication template (aluminium)

Indirect emissions from smelter electricity

Primary aluminium is one of the most electricity-intensive industrial products, with smelter consumption typically 13-15 MWh per tonne of aluminium. Indirect emissions from purchased electricity are therefore a large share of the embedded total. During the transitional period indirect emissions are reported alongside direct emissions; under the definitive regime the treatment converges with EU ETS practice. Installations that source verified low-carbon power must document the contractual and physical attribution to claim a lower indirect factor.

Anode effect and PFC emissions

Hall-Heroult cells produce small but high-GWP perfluorocarbon (PFC) emissions during the anode effect, primarily CF4 and C2F6. These are reported as part of direct emissions, converted to CO2-equivalent using IPCC GWP factors. The PFC share is small by mass but can add 0.5-1.5 tCO2e per tonne of aluminium for poorly-controlled cells; modern point-feeder pre-bake cells with active control bring it well below 0.5 tCO2e/t.

Default values for aluminium

Default values are published per CN sub-good for both direct and indirect components. They are intentionally conservative, so installation-specific verified actuals will almost always produce a lower CBAM liability.

Loading default values dataset...

Frequently asked questions

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What to read next

Source: Navigating CBAM by Lakshmikumaran and Sridharan Attorneys. Canonical: https://cbam.lkslaw.com/sectors/aluminium (ref 1yj5tqr). Reuse permitted under the site terms with attribution and a link back.

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