EU carbon rules / Product life cycle / L5 Export & EU import
L5 2 regulations 2 compilations
Export & EU import
Where CN codes, authorised declarant status, customs declarations and CBAM obligations meet.
01
Regulations at this stage
| Regulation | Reference | Status | Key date | Applies to |
|---|---|---|---|---|
| CBAM Regulation | Regulation (EU) 2023/956 | In force | 2026-01-01 | Imports of iron and steel, aluminium, cement, fertilisers, electricity and hydrogen |
| CBAM Simplification Amendment | Regulation (EU) 2025/2083 | In force | 2025-10 | Imports of goods covered by CBAM |
02
Industry dossiers at this stage
- Iron, steel and steel products The sector with the heaviest carbon cost under CBAM; downstream products are proposed to be covered in 2028. NACE C24.1–C24.3
- Aluminium and non-ferrous metals Indirect emissions (the electricity mix) are the main variable in CBAM cost; proof of green power is the competitive edge. NACE C24.4–C24.5
- Cement, glass and ceramics Process emissions dominate; cement is directly covered by CBAM, and embodied carbon in building materials is spreading through public procurement. NACE C23
- Chemicals and fertilisers Fertilisers and hydrogen are already covered by CBAM; organic chemicals and polymers are candidates for the next extension. NACE C20
03