Goods codes & CN codes

The CBAM attaches not to industries but to goods codes. A single eight-digit CN code decides whether a consignment falls under the obligation. Map your codes badly and you do not know your own exposure.

How CN codes work

The Combined Nomenclature (CN) assigns each good an eight-digit code. At this level the CBAM becomes sharp: the Regulation lists the covered codes in its annex. If your good falls under a listed code, it is in scope; if not, it is not. There is no room for a feel-based judgement, only the question of which code is correct.

Where the obligation begins and ends

Two very similar products can be treated differently if they map to different codes. With processed goods the line is sometimes fine. A wrong or sloppy classification leads either to needless effort for goods that are not caught or, more dangerous, to obligations overlooked.

The first step in practice

Before you think about emission data, declarant status or costs, you need a clean mapping of your articles to CN codes. Only that list tells you which part of your import sits inside the CBAM universe at all. Everything else builds on it. That is why every serious CBAM preparation begins with the codes.

Information on the CBAM is given to the best of our knowledge, as of June 2026, without guarantee. Dynamic values such as certificate prices, default values and deadlines can change. The applicable legal acts and the competent authorities are decisive. This article is not legal, tax or customs advice.