Sector guides
CBAM by Sector
The EU Carbon Border Adjustment Mechanism (CBAM) covers six sectors, defined by customs (CN) code: iron & steel, aluminium, fertilisers, cement, hydrogen and electricity. Each has its own scope, its own emissions treatment and — for two of them — no exemption at all. Pick your sector below for a plain-English guide to what is covered and what to do. Regulation (EU) 2023/956
TL;DR
- CBAM covers six sectors: iron & steel, aluminium, fertilisers, cement, hydrogen and electricity, defined by the CN codes in Annex I.
- Steel, aluminium, cement and fertilisers count toward a cumulative 50-tonne annual de-minimis threshold; importers under 50 tonnes/year of those goods are exempt.
- Electricity and hydrogen have no exemption — they are in scope at any volume.
- Cement and fertilisers count both direct and indirect emissions; steel and aluminium are largely direct; electricity and hydrogen are direct.
Electricity and hydrogen: no 50-tonne exemption
Choose your sector
The six CBAM sectors
At a glance
How emissions are counted, by sector
| Sector | Emissions counted | 50-tonne threshold |
|---|---|---|
| Iron & steel | Direct | Counts toward 50 t |
| Aluminium | Direct | Counts toward 50 t |
| Fertilisers | Direct + indirect | Counts toward 50 t |
| Cement | Direct + indirect | Counts toward 50 t |
| Hydrogen | Direct | No exemption |
| Electricity | Direct | No exemption |
Source: Annex I and Regulation (EU) 2023/956 as amended by the 2025 Omnibus. EUR-Lex. Retrieved 8 Jun 2026.
Not sure if you are in scope?
The scope checker walks you through the sector, the threshold and the electricity and hydrogen exceptions in plain English.
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