Module 2 of 9 · A1 · Which aluminium goods are covered
3.Two aggregated goods categories
CN codes are grouped into aggregated goods categories, and the category decides which emissions you count. Aluminium has two:
- Unwrought aluminium (CN 7601): ingots, slabs, billets, granules, and liquid metal charged directly into product making in integrated plants.
- Aluminium products: all other headings in the table.
A simple good is made only from inputs with zero embedded emissions; all others are complex.
- Unwrought aluminium is simple. Alumina, anodes and scrap are raw materials, not precursors.
- Aluminium products are complex, because they include the emissions of the unwrought aluminium used.
WATCH OUT In secondary (recycling) smelting, any unwrought aluminium you buy in and add is a precursor and must be counted. See A4.
Sources: REG Annex IV point 1(a)-(b); MA Art 1(3)-(4), Annex I 3.17-3.18 p.25-26; G5e §2.2.2 p.11, Table 2-2.