Date: November 2025
From: The Expanded Metal Company Ltd (UK)
Subject: CBAM requirements for goods exported from the UK to the EU from 1 January 2026
From 1 January 2026, CBAM moves from reporting only to full implementation. EU importers of certain carbon-intensive goods must buy and surrender CBAM certificates to account for embedded emissions.
Only EU importers are legally responsible for CBAM compliance.
UK exporters are not required to register or report under CBAM.
EU importers may request supporting information on product composition and process emissions.
|
Product |
CN/TARIC Code |
CBAM Status |
Notes |
|---|---|---|---|
|
Expanded Metal – Iron/Steel |
7314 50 00 00 |
Outside CBAM scope |
Heading 7314 is not listed in CBAM Annexes. No CBAM reporting or certificates required. |
|
Expanded Metal – Aluminium |
7616 91 00 00 |
In CBAM scope |
EU importers must report and surrender CBAM certificates. Product/process information available on request. |
Regulation (EU) 2023/956 – establishes CBAM.
Implementing Regulation (EU) 2023/1773 – defines CN codes and transitional reporting.
Latest TARIC review (August 2025) confirms CN 7314 50 00 00 is not included in CBAM.
CBAM applies from 1 Jan 2026 for in-scope goods.
Iron/Steel expanded metal (7314 50 00 00): not in scope, no certificates required.
Aluminium expanded metal (7616 91 00 00): in scope, EU importers must comply.
The company will update customers if CBAM coverage expands to steel articles.
Further Information:
The Expanded Metal Company Ltd: www.expandedmetalcompany.com
Official reference: Regulation (EU) 2023/956 – EUR-Lex
