CBAM and CN code 7308: Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for...

Annex I row (official wording)

CN code: 7308

Description: 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

Greenhouse gas: Carbon dioxide

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.

• Countries and territories of Annex III, point 1

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

• CN 72: Iron and steel
• CN 2601 12 00: Agglomerated iron ores and concentrates, other than roasted iron pyrites
• CN 7301: Sheet piling of iron or steel, whether or not drilled, punched or made from...
• CN 7302: Railway or tramway track construction material of iron or steel, the...
• CN 7303 00: Tubes, pipes and hollow profiles, of cast iron
• CN 7304: Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron)...
• CN 7305: Other tubes and pipes (for example, welded, riveted or similarly closed)...
• CN 7306: Other tubes, pipes and hollow profiles (for example, open seam or welded...
• CN 7307: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or...
• CN 7309 00: Reservoirs, tanks, vats and similar containers for any material (other than...
• CN 7310: Tanks, casks, drums, cans, boxes and similar containers, for any material...
• CN 7311 00: Containers for compressed or liquefied gas, of iron or steel
• CN 7318: Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter...
• CN 7326: Other articles of iron or steel

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