Sources and method

Where the data comes from

The rows are those of Annex I of Regulation (EU) 2023/956 of the European Parliament and of the Council establishing a carbon border adjustment mechanism (CBAM). We used the consolidated text of 20 October 2025 published by the Publications Office of the European Union (CELEX 02023R0956-20251020), retrieved on 5 November 2026. That office states that a consolidated text is a documentation tool with no legal effect: the acts published in the Official Journal are the authentic versions.

On 5 November 2026 we asked the Publications Office for the consolidated versions of the Regulation. The newest is the one of 20 October 2025, so no later consolidation exists. That text already carries Regulation (EU) 2025/2083 of 8 October 2025, marked M1 in the text.

CN code, description, goods category and greenhouse gas are copied from the Annex I tables by a program, without rewriting. One page is made for each row of the tables, 42 in all. Two rows carry exceptions: row 72 and row 3105. One row begins with "ex": ex 2507 00 80. A row that lists several codes after "Except" has one page, for the code the row starts with.

• The consolidated text on EUR-Lex

Scope as the operative articles state it

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.

Annex III, point 1, lists those countries and territories. This Regulation shall not apply to goods originating in the following countries: Iceland, Liechtenstein, Norway, Switzerland. This Regulation shall not apply to goods originating in the following territories: Büsingen, Heligoland, Livigno, Ceuta, Melilla.

The mass threshold as the operative articles state it

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.

Dates as the operative articles state them

Article 32: During the transitional period from 1 October 2023 until 31 December 2025, the obligations of the importer under this Regulation shall be limited to the reporting obligations set out in Articles 33, 34 and 35 of this Regulation.

Article 36(2), points (a) to (d): Articles 5, 10, 14, 16 and 17 shall apply from 31 December 2024; 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; Article 22(2) shall apply from 1 January 2027; Article 20(1), (3), (4) and (5) shall apply from 1 February 2027.

What this site does not say

We do not say whether a particular product falls under a listed CN code, and we do not say what an importer is required to do. The classification of a product and the obligations that follow are matters for the importer, read against the official text.