Is 2804 covered by CBAM?
Hydrogen
Partly – sector Hydrogen
Partly. Only hydrogen (2804 10 00) is covered by CBAM; rare gases and other non-metals of heading 2804 are not.
- No quantity threshold: authorisation as a CBAM declarant from the first import.
- Only the direct emissions of production are counted.
- Mark-up on default values for imports in 2026: 10 %.
Official default values 2026
Without verified emissions data from the producer, these values apply per country of origin, in tonnes of CO₂e per tonne of goods (column “total” of Implementing Regulation (EU) 2025/2621 as amended by 2026/1740). For imports in 2026 the mark-up of 10 % is added. If a country is missing, the value for other countries applies.
| CN code | China | India | Türkiye | South Korea | Vietnam | other countries |
|---|---|---|---|---|---|---|
| 2804 10 00 | 26.640 | 14.030 | 10.820 | 14.030 | 10.820 | 17.740 |
Values for around 120 further countries are calculated by the cost calculator. Legal status as of 11 October 2026.
Example: 10 t from China
CN code 2804 10 00, imported in Q3 2026, calculated with official default values and benchmarks – as in the CBAM declaration:
- Embedded emissions
- 293.04 t CO₂e (29.304 t per t incl. mark-up)
- Free allocation deduction
- 49.62 t CO₂e (CBAM factor 97.5 %)
- Certificates
- 243.42
- Costs
- €20,038.52 (€82.32 per certificate)
Calculate for your CN code, country of origin and quantity →
What do I need to do?
For hydrogen you need authorisation as a CBAM declarant before the first import; the first annual declaration for 2026 is due by 30 September 2027.
Frequently asked questions
Is CN code 2804 covered by CBAM?
Partly. Only hydrogen (2804 10 00) is covered by CBAM; rare gases and other non-metals of heading 2804 are not.
Does 2804 count towards the 50-tonne threshold?
No. There is no quantity threshold for hydrogen and electricity – authorisation as a CBAM declarant is required from the first import.
What does CBAM cost for 10 t from China?
Based on official default values for CN code 2804 10 00 imported in Q3 2026: 243.42 certificates, around €20,038.52. With verified emissions data from the producer it may be less.
Stay on top of the 50-tonne threshold
CBAMfix reads your import documents, checks every CN code against Annex I, keeps count and warns you in good time before the authorisation deadline.
Try free for 14 daysBasis: Annex I of Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083; default values and benchmarks under Implementing Regulations (EU) 2025/2621, 2026/1740 and 2025/2620. The full CN code in your customs declaration is decisive. CBAMfix does not replace legal, tax or customs advice or binding tariff information.