Commission Implementing Regulation (EU) 2023/1773 of 17 August 2023

laying down rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period (Text with EEA relevance). Depending on the industry, they are in CBAM implementing regulation different categories of goods defined for reporting purposes. The number of goods categories and commodity codes covered by CBAM varies by sector:

1. Iron and steel: sintered ore, pig iron, ferroalloys (FeMn, FeCr, FeNi), crude steel and products of iron or steel - a total of 478 commodity codes
2. Aluminium: raw aluminum and aluminum products - a total of 56 commodity codes
3. Fertilizers: nitric acid, urea, ammonia and mixed fertilizers - a total of 25 commodity codes
4. Cement: Calcined clay, cement clinker, cement and aluminous cement - a total of 6 commodity codes
5. Electricity: 1 product code
6. Hydrogen: 1 commodity code

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