Iron and steel under CBAM: CN codes in Annex I
Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, contains the table "Iron and steel" for iron and steel. The CN codes from that table are in the list below. Greenhouse gas the act lists for these entries: carbon dioxide (CO2). The sector is not excluded from the Article 2a de minimis threshold: the exclusion in Article 2a(4) covers only electricity and hydrogen. The threshold is 50 t of net mass per calendar year, for goods under all of the importer's CN codes together.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
For entry 72 the act lists exceptions, set out in full below.
- 72also in Annex II
Iron and steel
Greenhouse gas in the act: Carbon dioxide
Exceptions (wording of the act):
- 7202 2 Ferro-silicon
- 7202 30 00 Ferro-silico-manganese
- 7202 50 00 Ferro-silico-chromium
- 7202 70 00 Ferro-molybdenum
- 7202 80 00 Ferro-tungsten and ferro-silico-tungsten
- 7202 91 00 Ferro-titanium and ferro-silico-titanium
- 7202 92 00 Ferro-vanadium
- 7202 93 00 Ferro-niobium
- 7202 99 Other:
- 7202 99 10 Ferro-phosphorus
- 7202 99 30 Ferro-silico-magnesium
- 7202 99 80 Other
- 7204 Ferrous waste and scrap; remelting scrap ingots and steel
- 2601 12 00
Agglomerated iron ores and concentrates, other than roasted iron pyrites
Greenhouse gas in the act: Carbon dioxide
- 7301also in Annex II
Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7302also in Annex II
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
Greenhouse gas in the act: Carbon dioxide
- 7303 00also in Annex II
Tubes, pipes and hollow profiles, of cast iron
Greenhouse gas in the act: Carbon dioxide
- 7304also in Annex II
Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
Greenhouse gas in the act: Carbon dioxide
- 7305also in Annex II
Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7306also in Annex II
Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7307also in Annex II
Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7308also in Annex II
Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7309 00also in Annex II
Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
Greenhouse gas in the act: Carbon dioxide
- 7310also in Annex II
Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
Greenhouse gas in the act: Carbon dioxide
- 7311 00also in Annex II
Containers for compressed or liquefied gas, of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7318also in Annex II
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel
Greenhouse gas in the act: Carbon dioxide
- 7326also in Annex II
Other articles of iron or steel
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.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.
An importer, including any importer with the status of an authorised CBAM declarant, shall be exempted from the obligations under this Regulation, where the net mass of the imported goods in a given calendar year does not cumulatively exceed the single mass-based threshold laid down in point 1 of Annex VII (the "single mass-based threshold"). That threshold shall apply to the total net mass of goods under all CN codes aggregated per importer and per calendar year.The single mass-based threshold referred to in Article 2a shall be set at 50 tonnes of net mass.This Article shall not apply to imports of electricity or hydrogen.The mass is counted in total for all of the importer's CBAM goods in the year, not per sector. Calculate it in the calculator for the masses you have classified yourself. Threshold calculator
Annex II: direct emissionsto be confirmed by an expert
Annex II ("List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)") lists the entries of this sector except: 2601 12 00.
Check the sanctions status of a CN code
Other CBAM sectors
Frequently asked questions
Which CN codes for iron and steel does CBAM Annex I list?
Annex I to Regulation (EU) 2023/956, consolidated version of 20/10/2025, lists the following CN codes for iron and steel (table "Iron and steel"): 72, 2601 12 00, 7301, 7302, 7303 00, 7304, 7305, 7306, 7307, 7308, 7309 00, 7310, 7311 00, 7318, 7326. The act lists exceptions to these entries (72: 7202 2, 7202 30 00, 7202 50 00, 7202 70 00, 7202 80 00, 7202 91 00, 7202 92 00, 7202 93 00, 7202 99, 7202 99 10, 7202 99 30, 7202 99 80, 7204). This is the text of the act, not an assessment of specific goods.
Does the 50 t de minimis threshold apply to iron and steel?
The sector is not excluded from the Article 2a de minimis threshold: the exclusion in Article 2a(4) covers only electricity and hydrogen. The threshold is 50 t of net mass per calendar year, for goods under all of the importer's CN codes together.
Which greenhouse gases does CBAM list for iron and steel?
Greenhouse gas the act lists for these entries: carbon dioxide (CO2).
Does CBAM Annex II cover iron and steel?
Annex II ("List of goods for which only direct emissions are to be taken into account, pursuant to Article 7(1)") lists the entries of this sector except: 2601 12 00.
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.