Module 2 of 9 · A1 · Which aluminium goods are covered

Key terms

Term Meaning
CN code EU customs code that decides CBAM scope
Aggregated goods category Group of CN codes sharing one system boundary
Simple good Made only from zero-emission inputs and fuels
Complex good Any other good; includes precursors' emissions
Annex II goods Goods where only direct emissions count; includes all aluminium
PFCs CF4 and C2F6, formed in primary smelting during anode effects

Sources: G5e Annex A, §3.1.1; MA Art 1(4); REG Art 7(1), Annex II, Annex IV point 1.