Goods and codes
The goods the mechanism covers, by CN code
Annex I decides whether a consignment is inside the mechanism. It does so by Combined Nomenclature code, and the greenhouse gases that count are named in the same table, beside the code.
How a code is tested
Point 1 of Annex I says that the regulation applies to goods falling under the Combined Nomenclature codes set out in its tables, and that those codes are the ones under Regulation (EEC) No 2658/87. Point 2 says that the greenhouse gases for a good are those set out in the same table beside it.
A code is therefore inside or outside on the face of the table. Three things decide a particular case. An entry given at four or six digits carries every code beneath it, so an eight digit code sits inside the mechanism when its heading is listed. An entry marked "ex" covers only the part of the code that its description names. An entry with an exception carves the listed codes back out, and those carved out codes are outside.
The descriptions below are reproduced from the tables. Where the Official Journal’s own line breaks split a hyphenated word, the word is closed up, and nothing else is changed.
Where only direct emissions count
Annex II lists the goods for which only direct emissions are taken into account under Article 7(1). It carries the iron and steel, aluminium and chemicals tables, and electricity, which Regulation (EU) 2025/2083 added to it. Cement and fertilisers are not in Annex II, so for those two sectors the indirect emissions count as well. Each entry below says which rule applies to it.
The Annex I table for cement
Direct and indirect emissions are both taken into account for this sector.
| CN code | Description | Greenhouse gas |
|---|---|---|
| ex 2507 00 80 | Other kaolinic clays except non-calcined kaolinic clays | Carbon dioxide |
| 2523 10 00 | Cement clinkers | Carbon dioxide |
| 2523 21 00 | White Portland cement, whether or not artificially coloured | Carbon dioxide |
| 2523 29 00 | Other Portland cement | Carbon dioxide |
| 2523 30 00 | Aluminous cement | Carbon dioxide |
| 2523 90 00 | Other hydraulic cements | Carbon dioxide |
The Annex I table for electricity
Only direct emissions are taken into account for this sector. Electricity was added to Annex II by Regulation (EU) 2025/2083.
| CN code | Description | Greenhouse gas |
|---|---|---|
| 2716 00 00 | Electrical energy | Carbon dioxide |
The Annex I table for fertilisers
Direct and indirect emissions are both taken into account for this sector.
| CN code | Description | Greenhouse gas |
|---|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids | Carbon dioxide and nitrous oxide |
| 2814 | Ammonia, anhydrous or in aqueous solution | Carbon dioxide |
| 2834 21 00 | Nitrates of potassium | Carbon dioxide and nitrous oxide |
| 3102 | Mineral or chemical fertilisers, nitrogenous | Carbon dioxide and nitrous oxide |
| 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg This entry carries 1 exception. | Carbon dioxide and nitrous oxide |
The Annex I table for iron and steel
Only direct emissions are taken into account for this sector.
| CN code | Description | Greenhouse gas |
|---|---|---|
| 72 | Iron and steel This entry carries 13 exceptions. | Carbon dioxide |
| 2601 12 00 | Agglomerated iron ores and concentrates, other than roasted iron pyrites | Carbon dioxide |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | Carbon dioxide |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Carbon dioxide |
| 7303 00 | Tubes, pipes and hollow profiles, of cast iron | Carbon dioxide |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | Carbon dioxide |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel | Carbon dioxide |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | Carbon dioxide |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | Carbon dioxide |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | Carbon dioxide |
| 7309 00 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide |
| 7311 00 | Containers for compressed or liquefied gas, of iron or steel | Carbon dioxide |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | Carbon dioxide |
| 7326 | Other articles of iron or steel | Carbon dioxide |
The Annex I table for aluminium
Only direct emissions are taken into account for this sector.
| CN code | Description | Greenhouse gas |
|---|---|---|
| 7601 | Unwrought aluminium | Carbon dioxide and perfluorocarbons |
| 7603 | Aluminium powders and flakes | Carbon dioxide and perfluorocarbons |
| 7604 | Aluminium bars, rods and profiles | Carbon dioxide and perfluorocarbons |
| 7605 | Aluminium wire | Carbon dioxide and perfluorocarbons |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm | Carbon dioxide and perfluorocarbons |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm | Carbon dioxide and perfluorocarbons |
| 7608 | Aluminium tubes and pipes | Carbon dioxide and perfluorocarbons |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | Carbon dioxide and perfluorocarbons |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | Carbon dioxide and perfluorocarbons |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide and perfluorocarbons |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide and perfluorocarbons |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas | Carbon dioxide and perfluorocarbons |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | Carbon dioxide and perfluorocarbons |
| 7616 | Other articles of aluminium | Carbon dioxide and perfluorocarbons |
The Annex I table for chemicals
Only direct emissions are taken into account for this sector.
| CN code | Description | Greenhouse gas |
|---|---|---|
| 2804 10 00 | Hydrogen | Carbon dioxide |
The goods that fall outside whatever their code
A code in the tables above does not settle the question on its own. Goods originating in the countries and territories that Annex III names fall outside the regulation altogether, and Article 2 carves out goods moved or used in the context of military activities, together with some offshore electricity and hydrogen. The register carries each carve-out with the paragraph it was read in.
The whole table as a file
Every entry downloads as a comma separated file, with the sector, the gases, the exceptions, the rule on direct emissions and the source of each entry.