What EU Carbon Border Adjustment Mechanism (CBAM) Regulation 2023/956 - Article 3: Scope and Covered Goods requires
Article 3 of the EU CBAM Regulation (2023/956) defines the scope of covered goods subject to the Carbon Border Adjustment Mechanism. CBAM applies to imports of goods listed in Annex I that originate from countries outside the EU (and EEA/countries with equivalent carbon pricing). Annex I covers six sectors: cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. The CBAM obligation applies to the import of these goods into the EU customs territory. CBAM applies to goods at the tariff sub-heading level specified in Annex I - some goods within a covered sector may be excluded based on specific CN code. The European Commission is empowered to extend CBAM to additional sectors by delegated act, with a review to assess extension by 2025.
Pillar: Sustainability & ESG · Authority: European Parliament and the Council of the European Union · Version: 2.0 · Last updated:
Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R0956
SHA-256 integrity: 922cd67906616234fa5206d677b549db1c2cb3bbe6f648a8cd30390097ec7f68
Primary Citations — 8 traced to source
- Article 3 — EU CBAM Regulation (EU) 2023/956 - Article 3: Scope
- Annex I — EU CBAM Regulation (EU) 2023/956 - Annex I: Goods and Greenhouse Gases
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