Reference · CN codes · India · 2026

CBAM CN codes. Every covered heading, explained.

One four-digit code on your customs paperwork decides whether your product owes the EU carbon border tax. This directory covers every CN heading that matters to Indian exporters — steel, aluminium, cement and fertilisers — with a dedicated page per code: what it covers, why the EU’s default values overshoot, and exactly what to do before your next shipment.

Why this code matters

Your CN code decides your CBAM scope — not your product name.

CBAM does not ask what you call your product. It asks which Combined Nomenclature (CN) heading it clears EU customs under. The CN system is the EU’s version of the HS codes on your Indian shipping bill — the first six digits match — and the CBAM regulation lists covered goods code by code. A “bracket” and a “fastener” can be the same part; what matters is whether it clears under CN 7326 or CN 7318. Both are covered.

Since the definitive phase began on 1 January 2026 (after transitional reporting from 1 October 2023 to 31 December 2025), every covered import requires the EU buyer’s Authorised Declarant to surrender CBAM certificates against the goods’ embedded emissions. Certificates track the EU ETS price — roughly €70–80 per tonne of CO₂ in 2026.

When no verified data exists, the EU applies default values — deliberately conservative figures that overshoot most real Indian production, with a markup that escalates from 10% in 2026 to 30% by 2028 for steel and aluminium. Verified actuals typically cut the CBAM cost by up to ~40%. That is the choice each code page below walks you through.

The steel exporter’s arithmetic

Indian BF-BOF actuals typically land around 2.1–2.2 tCO₂/t, but the defaults applied sit far higher — in the 3.5–5.0+ tCO₂/t range. On defaults, CBAM costs run roughly €250–270 per tonne of Indian BF-route steel versus roughly €65–170 on verified actuals — about €80,000–€180,000 on a single 1,000-tonne consignment.

A note on default values: the EU publishes specific default values per goods category separately, and they change. We deliberately don’t reprint per-code numbers here — each code page explains the emission story qualitatively, and the CBAM calculator gives you a current cost estimate for your product.

The directory

Every CBAM-covered CN code, grouped by chapter

Click any code for the full picture: scope, emission profile, what to do, and the questions exporters actually ask about that heading.

Articles of iron or steel

Chapter 73CBAM for Steel Exporters in India

Aluminium & articles

Chapter 76CBAM for Aluminium Exporters in India
Frequently asked

CN codes and CBAM, in plain English

What is a CN code and how do I find mine?

A CN (Combined Nomenclature) code is the EU’s 8-digit product classification, built on the international HS system — the first 6 digits match your Indian export HS code. Your CN heading is on your EU customs paperwork: check the export invoice, shipping bill or ask your buyer’s customs broker. The 4-digit heading (e.g. 7318 for fasteners) is what decides whether CBAM applies to your product.

Which CN codes are covered by CBAM?

CBAM covers goods across six sectors; for Indian exporters the big four are iron & steel (Chapter 72 headings), articles of iron or steel (Chapter 73 headings including pipes, structures, fasteners and the catch-all 7326), aluminium and aluminium articles (Chapter 76), cement and clinker (2523), and fertilisers (2808 nitric acid, 2814 ammonia, 3102 nitrogenous fertilisers). Electricity and hydrogen are also covered sectors but rarely relevant to Indian goods exporters. If your heading appears in this directory, your product is covered.

What happens if my CN code is covered and I do nothing?

Your EU buyer’s Authorised Declarant must still declare embedded emissions for your goods — and with no data from you, the EU applies default values, which are deliberately conservative and set high. Since the definitive phase began on 1 January 2026, that means real money: CBAM certificates track the EU ETS price at roughly €70–80 per tonne of CO₂, and the default markup escalates from 10% in 2026 to 30% by 2028 for steel and aluminium. Buyers compare suppliers on landed cost including CBAM — doing nothing makes your product structurally more expensive than a competitor who files verified actuals.

My exact 8-digit code isn’t listed here. Is it still covered?

This directory works at the 4-digit heading level because CBAM coverage is defined by CN headings and their subdivisions — if your 8-digit code sits under a listed heading, it is almost certainly covered. A handful of subheadings have specific carve-outs, so the definitive check is the annex of the CBAM regulation against your full CN code. That classification check is the first step of every CarbonSettle engagement, and it costs you nothing to ask.

Do these obligations fall on me, the Indian exporter, or on my EU buyer?

Legally on your buyer: the EU importer’s Authorised Declarant files the declaration and surrenders the certificates. Practically on you: only your installation can produce the emission data, and without it your buyer pays default-basis costs — which they factor straight into whether they keep buying from you. The exporters winning under CBAM treat the data as part of the product: verified actuals delivered with the shipment, typically cutting the CBAM cost by up to ~40% versus defaults.
Free this quarter

Found your code? We’ll handle the rest.

CarbonSettle runs your entire CBAM end to end — boundary mapping, data collection from documents you already keep, supplier chase, verified actuals, declarant handoff. We cover your first report (April–June 2026) so an inflated EU default never costs you an order. Continue only if you choose to.

Free for the April–June 2026 quarter — start your report by 30 September 2026.

Or talk to us about which codes apply to your product range.