CBAM Commodity Codes: Complete List

UK CBAM uses the Combined Nomenclature (CN) classification system — the same 8-digit codes used for customs declarations. If your imported goods fall under a CN code listed in the CBAM regulations, they are covered goods and count toward the threshold.

The classification is granular. A single CN chapter may contain some codes that are covered and others that are not. It is essential to check at the 8-digit level, not the chapter level.

HMRC publishes the full list of covered CN codes in the CBAM regulations. The list is structured by sector, making it straightforward to identify which of your imports are in scope.

Iron and steel make up the largest group of covered goods by volume. The scope includes basic iron and steel products (chapter 72) and articles thereof (chapter 73).

• 7201 — Pig iron and spiegeleisen
• 7207 — Semi-finished products of iron or non-alloy steel
• 7208 to 7212 — Flat-rolled products (various widths and thicknesses)
• 7213 to 7215 — Bars and rods (hot-rolled, cold-formed)
• 7216 — Angles, shapes, and sections
• 7301 to 7311 — Sheet piling, railway materials, tubes and pipes
• 7312 to 7314 — Stranded wire, barbed wire, and cloth
• 7318 — Screws, bolts, nuts, and similar fasteners

Exclusions include certain specialty steels, products classified under chapter 74 (copper), and goods that incorporate steel but are classified under other chapters (e.g., machinery under chapter 84).

Aluminium imports are covered across unwrought forms, semi-finished products, and articles. The scope mirrors the EU CBAM scope closely.

• 7601 — Unwrought aluminium (not alloyed and alloyed)
• 7604 — Aluminium bars, rods, and profiles
• 7605 — Aluminium wire
• 7606 — Aluminium plates, sheets, and strip
• 7607 — Aluminium foil
• 7608 — Aluminium tubes and pipes
• 7609 — Aluminium tube and pipe fittings
• 7610 to 7616 — Structures, tanks, containers, and other articles

Cement coverage includes clinker, Portland cement, aluminous cement, and other hydraulic cements.

• 2523.10 — Cement clinker
• 2523.21 — White Portland cement
• 2523.29 — Other Portland cement
• 2523.30 — Aluminous cement
• 2523.90 — Other hydraulic cements

Cement substitutes such as fly ash and ground granulated blast-furnace slag (GGBS) fall under different CN codes and are not currently covered by CBAM.

Fertiliser coverage focuses on nitrogen-based and compound fertilisers.

• 3102 — Mineral or chemical nitrogenous fertilisers
• 3103 — Mineral or chemical phosphatic fertilisers
• 3104 — Mineral or chemical potassic fertilisers
• 3105 — Mineral or chemical fertilisers containing two or three of the elements nitrogen, phosphorus, and potassium

Organic fertilisers are not covered. Only mineral and chemical fertilisers classified under chapter 31 are in scope.

Hydrogen is a single CN code: 2804.10 covers hydrogen, whether produced by electrolysis, steam methane reformation, or any other process. There are no sub-classifications within this code.

This means every importer of hydrogen — regardless of production method or carbon intensity — is subject to CBAM if they exceed the threshold. The carbon intensity of the hydrogen determines the emissions calculation, but not the scope of coverage.

The following categories are excluded from CBAM even if they fall under covered CN codes:

• Consignments valued under £500 (de minimis exclusion)
• Goods imported for temporary use and subsequently re-exported
• Goods placed into customs warehousing (until released into free circulation)
• Personal property imported by individuals (not for commercial purposes)
• Goods covered by existing UK carbon pricing mechanisms (e.g., UK Emissions Trading Scheme allowances for domestic production)