CBAM goods list

CBAM and CN code 72: Iron and steel

Source: Regulation (EU) 2023/956 (CBAM), consolidated textRetrieved 2026-11-05Independent information site: we are not the authority and not the source of the data.

CN code 72 is in Annex I of the CBAM Regulation (EU) 2023/956: Iron and steel, greenhouse gas Carbon dioxide, with the exceptions listed in the row. Article 2(1) applies it to listed goods from a third country imported into the EU. Article 2a and Annex VII: 50 tonnes of net mass.

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CN code
72
Goods category
Iron and steel
Greenhouse gas
Carbon dioxide
Exceptions
The annex lists exceptions to this row, quoted below
Annex II
This CN code is listed in Annex II: only direct emissions are taken into account (Article 7(1))
Version
Consolidated version of 20 October 2025
Official source
Regulation (EU) 2023/956 (CBAM), consolidated text

Annex I row (official wording)

CN code: 72

Description: Iron and steel

Greenhouse gas: Carbon dioxide

Exceptions in the row (official wording)

Scope in the operative articles

Article 2(1): This Regulation applies to goods listed in Annex I originating in a third country, where those goods, or processed products from those goods resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013, are imported into the customs territory of the Union.

Article 2(4): By way of derogation from paragraphs 1 and 2, this Regulation shall not apply to goods originating in the third countries and territories listed in point 1 of Annex III.

Mass threshold and dates in the operative articles

Article 2a(1): An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the “single mass-based threshold”). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year. In such a case, the importer, including an importer with the status of an authorised CBAM declarant, shall declare that exemption in the relevant customs declaration.

Article 2a(4): This Article shall not apply to imports of electricity or hydrogen.

Annex VII, point 1: The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.

Article 36(2)(b): Article 2(2) and Articles 2a, 4, 6 to 9, 10a, 15, 19 and 21, Article 22(1) and 22(3) and Articles 23 to 27 and 31 shall apply from 1 January 2026;

Emissions counted for this code

Article 7(1), second sentence: For goods listed in Annex II only direct emissions shall be calculated and taken into account.

Annex II lists this CN code in the table of the goods category Iron and steel.

Other rows in the category Iron and steel

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