2.Which goods and which countries

Goods. CBAM covers goods listed by CN code in Annex I of the CBAM Regulation, in six sectors: cement, electricity, fertilisers, iron and steel, aluminium and hydrogen. CN codes are the EU's 8-digit version of HS codes; where Annex I lists fewer digits, every code starting with those digits is covered. Your sector module lists the codes for your products.

WATCH OUT You are affected even if you never export directly. If you sell to a trader or manufacturer whose goods end up in the EU, your data will be requested.

Countries. Goods originating in Iceland, Liechtenstein, Norway, Switzerland and a few small territories (Büsingen, Heligoland, Livigno, Ceuta, Melilla) are exempt, because they apply the EU ETS or a linked system. Origin follows EU non-preferential origin rules, not the country you ship from.

Sources: REG Art 2(1), 2(4)-(6), Annex I, Annex III point 1; G2 §2 p.5; GOLIVE p.1.