How are goods within these sectors defined for CBAM purposes?

Definition based on CN codes

Goods subject to CBAM are defined using CN codes (Combined Nomenclature), which is the EU's eight-digit coding system for classifying goods. All goods for which embedded emissions must be reported are listed in Annex I to the CBAM Regulation. It's important to note that the sector names (like 'iron and steel') are mentioned only for informational purposes. The actual scope is determined by the specific CN codes listed in the Regulation.