Sectors

Five sectors, each with its own page.

Law as at 13 September 2026.

Section 149(4) of the Finance Act 2026 makes each heading of the Table in Schedule 16 a CBAM sector with its own sectoral domestic price each quarter. Each page below gives the covered codes and the exceptions, the system boundary from the System Boundaries Document, the precursors, the figure to hold, and the questions to put to a supplier.

• Aluminium

  Fourteen headings of chapter 76 are covered, and 7602 and 7615 are outside. The page covers the smelter, the remelter and the product plant.

• Cement

  Six codes are covered. The page covers the clinker functional unit and the conversion that waits on a notice.

• Fertilisers

  Five entries are covered, less 3105 60. The page covers the nitrogen functional unit, nitrous oxide and the precursor chain.

• Hydrogen

  The single code 2804 10 is covered. The page covers the three production routes, electrolysis and the net weight rule.

• Iron and steel

  Chapter 72 and thirteen headings of chapter 73 are covered, with exceptions. The page covers the nine categories and the crude steel figure.