Which products and countries are affected by CBAM?

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📋 Direct Answer

[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-cbam-who-affected-en-F0-01). Check the official page: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en. Public compilation, not tax advice.

Check the official page

[Unverified] Figures may be out of date. Queued 2026-08-21 (uvq-cbam-who-affected-en-F0-03). Check the official page: https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en. Public compilation, not tax advice.

Check the official page

CBAM currently covers 6 product categories: cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. These are defined by specific TARIC codes (Chapter 25-72 and selected headings). China is one of the top CBAM-affected countries due to high steel and aluminium exports to the EU. From 2026, financial obligations begin. The EU may expand CBAM to cover additional sectors (chemicals, plastics, glass) from 2030.

1
Requirements
Varies
Est. Total Cost
Reporting now
Timeline

📝 Step-by-Step Guide

Total 3 steps·Est. 2-4 weeks

Prerequisites

  • Product falls under CBAM sectors
  • EU import volumes known
  1. 1

    Check if your product is in CBAM scope

    CBAM currently covers: iron/steel, aluminium, cement, fertilisers, electricity, and hydrogen. From 2026, it covers all goods under the EU ETS (including some plastics and chemicals).

  2. 2

    Collect embedded emissions data

    You must report the direct and indirect CO2 emissions embedded in your products. This requires emissions data from your production facility — work with your manufacturer to obtain this.

  3. 3

    Register as CBAM declarant and report quarterly

    Register with the EU CBAM Transitional Registry. Report embedded emissions and CBAM certificates purchased quarterly. From 2026, you must surrender certificates to cover embedded emissions.

💰 Cost Breakdown

ItemCostFrequency
DDP (Delivered Duty Paid)10-20% higher shipping + duty advanceone-time
DAP (Delivered at Place)Standard shipping ratesone-time
Self-filing customs declaration€200-500/shipment for in-house teamone-time
Total Estimate€210 – €520Per EU filing
⚠️WARNING

CBAM scope may expand to cover additional product categories

Currently covers steel, cement, aluminum, fertilizers, electricity, hydrogen; organic chemicals and plastics may be added

🛡️ Prevention Steps

  • Monitor EU CBAM regulation updates quarterly
  • Maintain flexible emissions reporting infrastructure
  • Build relationships with CBAM-compliant suppliers

Item by Item

InfoCBAM Product Categories
Reporting now
  1. 1Cement (TARIC Chapter 25)
  2. 2Iron and steel (TARIC Chapter 72)
  3. 3Aluminium (TARIC Chapter 76)
  4. 4Fertilisers (TARIC Chapter 31)
  5. 5Electricity (TARIC 2716)
  6. 6Hydrogen (TARIC 2804 10 00)

Comparison

DDP (Delivered Duty Paid)DAP (Delivered at Place)Self-filing customs declaration
Pros
  • Buyer sees final price, no surprise charges
  • Faster customs clearance
  • Better customer experience
  • Lower shipping cost than DDP
  • Buyer handles import clearance
  • Simpler for seller
  • Full control over HS codes and valuations
  • Can optimize duty rates
  • No broker markup
Cons
  • Seller bears all duty/tax risk
  • Higher shipping cost
  • Complex duty calculation per destination
  • Buyer may refuse delivery due to unexpected fees
  • Higher return rate
  • Worse conversion
  • Requires customs expertise
  • Time-intensive
  • Errors can cause seizures
Best ForB2C sellers wanting premium customer experienceB2B sellers or low-value goods where buyer expects to handle customsHigh-volume sellers with dedicated logistics team
Est. Cost10-20% higher shipping + duty advanceStandard shipping rates€200-500/shipment for in-house team

Common Mistakes

Assuming CBAM only affects direct importers

💥 Consequence: Indirect importers and those using EU warehouses may also have obligations; supply chain complexity increases compliance burden

Fix: Map entire supply chain for CBAM-affected goods; determine declarant obligations at each stage

Seller Paths

CBAM compliance path for Chinese exporters to EU

  1. 1. Identify CBAM-covered products in your export catalog
  2. 2. Calculate embedded emissions using EU methodology
  3. 3. Provide emissions data to EU importers
  4. 4. Register with Chinese authorities for emissions reporting
  5. 5. Prepare for CBAM certificate costs from 2026
💰 €5,000-20,000 for emissions calculation setup6-12 months for full compliance

Next Steps

HighAudit product portfolio for CBAM coverageImmediately
HighEstablish emissions data collection process with suppliersWithin 3 months

Get a free compliance assessment

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Related Questions

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Sources

  • EU CBAM Regulation Annex I — Product categories

Disclaimer: This page is for informational purposes only and does not constitute legal or tax advice. Consult a professional for your specific situation.