SECTORS
CBAM sector guides
CBAM covers five goods sectors plus electricity — but the rules shift seriously from sector to sector: electricity consumption is priced in some, scrap counts as zero in others, and some get no exemption at all. Each sector has its own guide below.
Last checked: 1 September 2026
Iron & Steel
205 CN codes · direct emissions only
The widest scope, from pig iron to fasteners; scrap carries zero emissions, the EAF route is favoured.
Open the guide →Cement
8 CN codes · direct + indirect
Clinker, cement and calcined clay; electricity is priced too, concrete is out of scope.
Open the guide →Aluminium
24 CN codes · direct emissions only
Electrolysis electricity does not count today; anode CO₂ and PFCs do. The secondary route has a lower CBAM benchmark value.
Open the guide →Fertilisers
27 CN codes · direct + indirect · 1% mark-up
The nitrogen chain from ammonia to compound fertilisers; N₂O is included, the default mark-up is only 1%.
Open the guide →Hydrogen
1 CN code · no 50-tonne exemption
The highest default value of the five sectors; the route decides everything — electrolysis carries a very low burden today.
Open the guide →Electricity
Special rules · no 50-tonne exemption
Set apart by its own rules: country-of-production defaults, a transit exemption and separate declaration rules.
Open the guide →