CBAM and CN code 7610: Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of...

Annex I row (official wording)

CN code: 7610

Description: Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures

Greenhouse gas: Carbon dioxide and perfluorocarbons

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 Aluminium.

Other rows in the category Aluminium

• CN 7601: Unwrought aluminium
• CN 7603: Aluminium powders and flakes
• CN 7604: Aluminium bars, rods and profiles
• CN 7605: Aluminium wire
• CN 7606: Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm
• CN 7607: Aluminium foil (whether or not printed or backed with paper, paper-board...
• CN 7608: Aluminium tubes and pipes
• CN 7609 00 00: Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
• CN 7611 00 00: Aluminium reservoirs, tanks, vats and similar containers, for any material...
• CN 7612: Aluminium casks, drums, cans, boxes and similar containers (including rigid...
• CN 7613 00 00: Aluminium containers for compressed or liquefied gas
• CN 7614: Stranded wire, cables, plaited bands and the like, of aluminium, not...
• CN 7616: Other articles of aluminium

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