Hydrogen under CBAM: CN codes in Annex I

Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, lists the following CN codes for hydrogen (table "Chemicals"): 2804 10 00. Greenhouse gas the act lists for these entries: carbon dioxide (CO2). The Article 2a de minimis threshold does not apply here: Article 2a(4) excludes imports of electricity and hydrogen from that Article.to be confirmed by an expert

This page quotes the text of the act. It is not an assessment of whether specific goods are covered by CBAM: that depends on the full CN code of the goods, the exceptions in Annex I and, for an "ex" entry, the description of the goods.

Entries in Annex I

In the act this table is headed "Chemicals" and its only entry is 2804 10 00.

2804 10 00also in Annex II
Hydrogen
Greenhouse gas in the act: Carbon dioxide

… this Regulation shall apply to goods falling under the Combined Nomenclature ('CN') codes set out in the following table. The CN codes shall be those under Regulation (EEC) No 2658/87.

Regulation (EU) 2023/956, Annex I, point 1, consolidated English text. EUR-Lex

De minimis thresholdto be confirmed by an expert

In short: Article 2a(1) and Annex VII, point 1 set the threshold and how it is counted, Article 2a(2) the effect of exceeding it, Article 2a(4) the exclusion of electricity and hydrogen. The full quotes are collapsed below.

This Article shall not apply to imports of electricity or hydrogen.

Regulation (EU) 2023/956, Article 2a(4), consolidated English text. EUR-Lex

Annex II: direct emissionsto be confirmed by an expert

This entry is also listed in Annex II: "List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)".

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Frequently asked questions

Which CN codes for hydrogen does CBAM Annex I list?

Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, lists the following CN codes for hydrogen (table "Chemicals"): 2804 10 00. This is the text of the act, not an assessment of specific goods.

Is there a de minimis threshold for hydrogen?

The Article 2a de minimis threshold does not apply here: Article 2a(4) excludes imports of electricity and hydrogen from that Article.

Which greenhouse gases does CBAM list for hydrogen?

Greenhouse gas the act lists for these entries: carbon dioxide (CO2).

Does CBAM Annex II cover hydrogen?

This entry is also listed in Annex II: "List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)".

Source: Regulation (EU) 2023/956, Annexes I and II, consolidated version of 20/10/2025, text retrieved from the EU Publications Office repository on 02/10/2026. Text on EUR-Lex

Informational page, not legal or customs advice. The consolidated version has no legal effect; the text published in the Official Journal of the EU is binding.