CBAM for iron and steel

Iron and steel is the CBAM sector with the most CN codes. Besides semi-finished products, sheets and wire, many finished goods from chapter 73 are covered – from tubes and structural parts to screws.

At a glance

Iron and steel is one of the six CBAM sectors under Annex I of Regulation (EU) 2023/956.
Counts towards the 50-tonne threshold: net mass of all CBAM goods per importer and calendar year.
Mark-up on default values: 10% (2026), 20% (2027), 30% from 2028.
Only direct emissions count.

Which iron and steel goods are covered by CBAM?

What matters is the CN code in the customs declaration. The list below is Annex I as amended by Regulation (EU) 2025/2083 – the same list CBAMfix uses to check every import. You can check individual codes for free under “Check CN code”.

CN code	Goods	Excluded
2601 12 00	Agglomerated iron ores and concentrates	–
72	Iron and steel	7202 21, 7202 29, 7202 30 00, 7202 50 00, 7202 70 00, 7202 80 00, 7202 91 00, 7202 92 00, 7202 93 00, 7202 99 10, 7202 99 30, 7202 99 80, 7204
7301	Sheet piling; welded angles, shapes and sections	–
7302	Railway or tramway track construction material	–
7303	Tubes, pipes and hollow profiles of cast iron	–
7304	Tubes, pipes and hollow profiles, seamless	–
7305	Other tubes and pipes, external diameter over 406.4 mm	–
7306	Other tubes, pipes and hollow profiles	–
7307	Tube or pipe fittings	–
7308	Structures and parts of structures	–
7309	Reservoirs, tanks, vats over 300 l	–
7310	Tanks, casks, drums, cans up to 300 l	–
7311	Containers for compressed or liquefied gas	–
7318	Screws, bolts, nuts, rivets, washers	–
7326	Other articles of iron or steel	–

Check an individual CN code for free →

Exclusions and pitfalls

Waste and scrap (CN 7204) and most ferro-alloys are not covered by CBAM – ferro-manganese, ferro-chromium and ferro-nickel remain covered. In chapter 73 only the listed headings are affected; goods such as chains (7315) or household articles (7323) are not.

Screws, nuts and washers (7318) in particular are often overlooked: they come in many small shipments but quickly add up to tonnes.

What does CBAM cost for these goods?

One CBAM certificate must be surrendered per tonne of embedded emissions. The free allocation adjustment that EU producers still receive is deducted – it shrinks every year (CBAM factor).

For imports in 2026 the quarterly average of EU ETS prices in the quarter of import applies: Q1: €75.36 · Q2: €75.28 · Q3: €82.32 · Q4: not yet published.

CBAM factor (share of free allocation that remains): 2026: 97.5% · 2027: 95% · 2028: 90% · 2029: 77.5% · 2030: 51.5% · 2031: 39% · 2032: 26.5% · 2033: 14% · 2034: 0%.

Without verified emission data from the producer, default values per country of origin apply, with a mark-up. Your own actual values must be confirmed by an accredited verifier – that is why it pays to ask suppliers for their data early.

Deadlines

The CBAM declaration for imports in 2026 must be submitted by 30 September 2027; the certificates must also be surrendered by then. Certificates are sold from 1 February 2027 on the common central platform. From 2027, at the end of each quarter at least 50% of the embedded emissions imported since the start of the year must be covered by certificates.

Frequently asked questions

Are screws covered by CBAM?

Yes. Screws, bolts, nuts, rivets and washers of iron or steel (CN 7318) are listed in Annex I and count towards the 50-tonne threshold.

Is steel scrap subject to CBAM?

No. Waste and scrap of iron or steel (CN 7204) are excluded.

Which emissions count for steel?

Only the direct emissions of production. Indirect emissions from electricity consumption do not count for iron and steel.

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 time before the authorisation deadline.

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