circular economy,  compliance e AEO

CBAM, customs classification and HS code

Which are the goods covered by the CBAM? The Annex I of the regulation (proposal) lists the main categories of goods with the HS codes and the greenhouses gases related. The list, below summarized, recalls the main role played by the customs classification which is one of the three pillars (with value and origin) of the customs obligation.

In other words, we have to take care of our classification becuase:

a) we risk infrigement of CBAM rules;

b) reduce our “reliability” (if AEO).

We have to:

a) monitor the internal process of customs classification;

b) check the customs  classification made in our behalf by other entities;

c)  discrepancies and audit from customs.


  • Cement (25070080 – Kaolin and other kaolinic clays, calcined; 25231000 – Cement clinkers; 252321 00 – White Portland cement, whether or not artificially coloured; 25232900 – Other Portland cement; 25233000 – Aluminous cement; 25239000 – Other hydraulic cements); greenhouse GAS related: carbon dioxide;
  • Electricity (27160000 – Electrical energy); greenhouse GAS related: carbon dioxide;
  • Fertilisers (28080000 – Nitric acid; sulphonitric acids; 2814 – Ammonia, anhydrous or in aqueous solution; 28342100 – Nitrates of potassium; 3102 – Mineral or chemical fertilisers, nitrogenous; 3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium); greenhouse GAS related: carbon dioxide; nitrous oxide;
  • Iron and Steel (72 – Iron and steel [with exceptions]; 7301– Sheet piling of iron or steel; 7302 – Railway or tramway track construction material of iron or steel, the following; 730300 – Tubes, pipes and hollow profiles, of cast iron; 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel; 7305 – Other tubes and pipes; 7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel; 7307 – Tube or pipe fittings; 7308 – Structures of iron and steel; 7309 – Reservoirs, tanks, vats and similar containers for any material of iron and steel; 7310 – Tanks, casks, drums, cans, boxes and similar containers of iron and steel; 7311 – Containers for compressed or liquefied gas, of iron or steel; 7318 – Screws and other items; 7326 – Other articles of iron or steel); greenhouse GAS related: carbon dioxide;
  • Aluminium; (7601 – Unwrought aluminium; 7603 – Aluminium powders and flakes; 7604 – Aluminium bars, rods and profiles; 7605 – Aluminium wire; 7606 – Aluminium plates, sheets and strip; 7607 – Aluminium foil; 7608 – Aluminium tubes and pipes; 76090000 – Aluminium tube or pipe fittings; 7610 – Aluminium structures; 76110000 – Aluminium reservoirs; 7612 – Aluminium casks; 76130000 – Aluminium containers for compressed or liquefied gas; 7614 – Stranded wire; 7616 – Other articles of aluminium); greenhouse GAS related: Carbon dioxide and perfluorocarbons
  • Chemicals (hydrogen): HS code: 2804 10 000; gas: carbon dioxide;

These goods require-in advance- an authorization for their import.