Insights / CBAM

Is CN 7308 (Steel Structures and Lattice Towers) Covered by CBAM?

Are steel structures and lattice towers under CN heading 7308 listed in CBAM Annex I?

Yes. Annex I of Regulation (EU) 2023/956 lists iron and steel headings 7301 to 7311, 7318 and 7326, so 7308 structures, towers and their parts are CBAM goods and count toward the 50 tonne threshold.

What the act says

• Annex I, iron and steel: Agglomerated iron ore 2601 12 00, Chapter 72 except ferrous scrap (7204) and some ferro-alloys of 7202, and headings 7301 to 7311, 7318 and 7326.
• Annex I, aluminium: 7601, 7603 to 7614 and 7616.
• Not in Annex I: Finished transformers (8504), motors (8501) and insulated cables (8544) are Chapter 85 goods and are not CBAM goods today.

What to do

• Classify each imported item by CN code before you add up the threshold.
• Count fasteners (7318) and other articles of steel (7326) too.

Sources

• Regulation (EU) 2023/956 (CBAM), consolidated text (CELEX 32023R0956)

Last checked against the act text on 2026-10-20. For information only, not legal advice.

Related questions

• Do Imported Transformers, Motors and Cables Fall Under CBAM?
• The CBAM 50 Tonne Threshold: What Counts and What Does Not