EU CBAM Extended Scope CN Codes: Looking to 2028
This CBAM CN code lists shows the goods under consideration to be included in the CBAM scope expansion by the EU Commission.
EU CBAM extended scope list: CN codes and applicability
The tables below list some of the proposed Combined Nomenclature (CN) codes for CBAM scope expansion with expected implementation in 2028. These codes are part of a proposal to tighten the existing EU CBAM framework and further reduce carbon leakage.
Products marked “Yes” are very likely to be within the scope of EU CBAM expansion and will require reporting of embedded greenhouse gas emissions.
The primary greenhouse gases covered include:
- Carbon dioxide (CO₂)
- Perfluorocarbons (PFCs) (for certain industrial and manufacturing products)
Items marked “No” are exceptions that fall outside of scope (“ex” codes) but likely part of a wider category that is in scope.
Metal products (iron, steel and copper)
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 7314 31 00 | Iron/steel wire grill or fencing, welded, zinc coated | Carbon dioxide | Yes |
| 7314 41 00 | Iron/steel wire grill or fencing, not welded, zinc coated | Carbon dioxide | Yes |
| 7314 49 00 | Iron/steel wire grill or fencing, not welded, other | Carbon dioxide | Yes |
| 7317 00 | Nails, tacks, staples and similar articles of iron or steel | Carbon dioxide | Yes |
| 7415 10 00 | Nails and similar articles (copper or copper-headed) | Carbon dioxide | No |
Industrial machinery and engines
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 8408 20 10 | Diesel engines for industrial assembly and vehicles | CO₂ + PFCs | Yes |
| 8408 20 51 | Diesel engines ≤50 kW | CO₂ + PFCs | Yes |
| 8408 20 55 | Diesel engines 50–100 kW | CO₂ + PFCs | Yes |
| 8408 20 57 | Diesel engines 100–200 kW | CO₂ + PFCs | Yes |
| 8408 20 99 | Diesel engines >200 kW | CO₂ + PFCs | Yes |
| 8413 30 | Pumps for internal combustion engines | CO₂ + PFCs | Yes |
| 8416 10 | Furnace burners (liquid fuel) | CO₂ + PFCs | Yes |
| 8416 20 | Other furnace burners | CO₂ + PFCs | Yes |
Machinery, equipment and plant
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 8419 89 10 | Cooling towers and similar plant | CO₂ + PFCs | Yes |
| 8419 89 98 | Other industrial machinery | CO₂ + PFCs | Yes |
| 8424 30 | Steam or sand blasting machines | CO₂ + PFCs | Yes |
| 8425 31 00 | Electric winches and capstans | CO₂ + PFCs | Yes |
| 8428 33 00 | Belt conveyors | CO₂ + PFCs | Yes |
Agricultural and construction machinery
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 8430 61 00 | Compaction machinery | CO₂ + PFCs | Yes |
| 8432 80 00 | Agricultural/forestry machinery | CO₂ + PFCs | Yes |
| 8432 90 00 | Parts of agricultural machinery | CO₂ + PFCs | Yes |
Vehicles and automotive components
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 8704 60 00 | Electric goods vehicles | CO₂ + PFCs | Yes |
| 8704 90 00 | Other goods vehicles | CO₂ + PFCs | Yes |
| 8706 00 | Vehicle chassis with engines | CO₂ + PFCs | Yes |
| 8707 10 | Vehicle bodies | CO₂ + PFCs | Yes |
| 8708 | Vehicle parts (gearboxes, wheels, suspension systems) | CO₂ + PFCs | Yes |
Electrical equipment and components
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 8501 32 00 | DC motors and generators | CO₂ + PFCs | Yes |
| 8501 53 81 | Multi-phase AC motors | CO₂ + PFCs | Yes |
| 8504 31 80 | Small transformers | CO₂ + PFCs | Yes |
| 8504 33 00 | Medium transformers | CO₂ + PFCs | Yes |
| 8544 | Electrical wires and cables | CO₂ + PFCs | No |
Furniture, construction and other goods
| CN Code | Description | Greenhouse Gas | CBAM Obligated |
|---|---|---|---|
| 9401 79 00 | Metal-framed seats | CO₂ + PFCs | Yes |
| 9403 10 | Office metal furniture | CO₂ + PFCs | Yes |
| 9403 20 | Other metal furniture | CO₂ + PFCs | No |
| 9406 90 90 | Prefabricated buildings | CO₂ + PFCs | No |
Key insights
- Most industrial machinery, engines, and heavy equipment will likely fall within the CBAM extended scope
- Many components and parts will be excluded, particularly where marked with “ex” CN codes
- Vehicle systems and electric goods vehicles will be included, while some conventional vehicle categories will be excluded
- CBAM scope expansion will target carbon-intensive manufacturing processes, especially metals and industrial goods
- Both CO₂ and PFC emissions may need to be reported depending on the product category