The Industries

Six in-scope industries.

Six methodologies.

Each CBAM Annex I industry carries its own default-value table, mark-up treatment, and verification requirement. Mandates are staffed by industry exposure profile, not by generic templates.

Annex IReg (EU) 2023/956Defaults per IR (EU) 2025/2621Live ETS €75.36/tCO₂e

In-scope sectors

×1.10 mark-up

Cement

CN 2523 · Direct emissions

Clinker-based default values per country of origin. Calcination plus fuel combustion in the rotary kiln dominate the emissions profile.

Calculate cement exposure

×1.10 mark-up

Iron & Steel

CN 72 / 73 · Direct emissions only

Production-route specific: blast furnace + basic oxygen, direct reduced iron, electric arc furnace. Indirect electricity emissions are not in CBAM scope under the definitive regime.

Calculate iron & steel exposure

×1.10 mark-up

Aluminium

CN 76 · Direct + indirect emissions

Primary aluminium is electricity-intensive: indirect emissions from electrolysis dominate. Default values cover the smelter route; secondary aluminium has its own benchmark.

Calculate aluminium exposure

×1.01 mark-up

Fertilisers

CN 28 / 31 · Direct + indirect emissions

Multi-step chemical chain: ammonia, urea, ammonium nitrate, mixed fertilisers. Each stage carries its own emissions intensity, traceable to the synthesis-gas route.

Calculate fertilisers exposure

×1.10 mark-up

Hydrogen

CN 2804.10 · Direct emissions

Production route is the entire story: grey SMR, blue SMR with CCS, green electrolysis. Default values reflect the highest-emission route in the absence of verified primary data.

Calculate hydrogen exposure

×1.10 mark-up

Electricity

CN 2716 · Direct emissions only

Cross-border power flows. Default values per IR (EU) 2025/2621 Annex III — separate methodology from other CBAM goods. Free-allocation adjustment is zero per IR (EU) 2025/2620.

Calculate electricity exposure

Notes

Cross-cutting regulatory notes.

De minimis

50 t / consignment

Per Reg (EU) 2023/956 Art 2(3). Below threshold, CBAM does not apply at consignment level — but cumulative-import monitoring still required.

Free allocation

Phase-out 2026 → 2034

CBAM factor ramps from 2.5 % (2026) to 100 % (2034) per Reg (EU) 2023/956 Art 36. Surrender obligation scales accordingly.

Country of origin

Per CN code · per route

Default values are country-specific. Where origin is not listed, "Other countries and territories" defaults apply per IR (EU) 2025/2621.

Verification

Mandatory from 2026

Actual emissions must be verified by an accredited body per IR (EU) 2025/2546 and DR (EU) 2025/2551 to displace default values.

Engagement

Engage by industry exposure.

Pick your sector to see your indicative CBAM exposure — free, no account, in your browser.

Check your exposure