--- description: "The EU's code for a product in its Combined Nomenclature (CN), the goods nomenclature used for customs tariffs and trade statistics. The Carbon Border Adjustment Mechanism (CBAM) uses CN codes to list the goods it covers." title: "CN code: meaning and legal source" image: "https://greenfineprint.com/card/glossary/cn-code.png?v=148b36n" url: "https://greenfineprint.com/glossary/cn-code" --- Glossary # CN code The EU's code for a product in its Combined Nomenclature (CN), the goods nomenclature used for customs tariffs and trade statistics. The Carbon Border Adjustment Mechanism (CBAM) uses CN codes to list the goods it covers. Legal source [Combined Nomenclature Regulation, Article 1 ↗](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:01987R2658-20260101#art%5F1) Who it applies to Importers and exporters of goods: the CN serves the EU's Common Customs Tariff, its external trade statistics and other EU policies on importing or exporting goods. For CBAM, a good's CN code decides whether it is covered. The 50-tonne threshold adds up the goods under all CN codes. Example Other Portland cement has the CN code 2523 29 00. Annex I to the CBAM Regulation lists that code, so the cement is a CBAM good. Also known as Combined Nomenclature code, CN codes Council Regulation (EEC) No 2658/87 sets up the Combined Nomenclature. It is built on the Harmonized System nomenclature, with EU subdivisions called CN subheadings, and its full text, with the rates of duty, is in Annex I to that regulation. CBAM's Annex I lists the goods it covers by CN code, using the codes of Regulation (EEC) No 2658/87. Some entries cover a whole heading, such as 7318 for screws, bolts, nuts and similar articles of iron or steel. Customs authorities pass the eight-digit CN code of each declared import to the Commission. Our [CBAM hub](https://greenfineprint.com/regulations/cbam) shows the sectors CBAM covers, and our [Decode of the downstream proposal](https://greenfineprint.com/articles/cbam-downstream-products-extension) covers the goods the Commission proposes to add. ## Regulations REGULATION (EU) 2023/956 In force Change pending ### [Carbon Border Adjustment Mechanism (CBAM)](https://greenfineprint.com/regulations/cbam) Implementing Regulation (EU) 2026/1740 corrected Annexes I and IV of the default values act, Implementing Regulation (EU) 2025/2621 ## Used in DIRECTIVE 2003/87/EC, ART. 10A AND 10B In force Change pending ### [EU ETS free allocation: benchmarks, the carbon leakage list and how free allowances are cut](https://greenfineprint.com/articles/eu-ets-free-allocation) How EU ETS free allowances are worked out for 2026-2030: benchmarks, the carbon leakage list, the 20% conditions, the CBAM factor and two pending proposals. 15 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM certificate price: how certificates work and what they cost](https://greenfineprint.com/articles/cbam-certificates-price-cost) How the EU CBAM certificate price is set, when you can buy, the 50% quarterly holding rule, surrender by 30 September 2027, and a worked cost example. 10 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM default values or actual emissions: which to use, and how embedded emissions are calculated](https://greenfineprint.com/articles/cbam-default-values-actual-emissions) Under the EU CBAM, you declare embedded emissions from verified supplier data or from default values with a mark-up. How to choose, and what to ask suppliers. 12 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM 50-tonne threshold: does it apply to you, and what if you cross it?](https://greenfineprint.com/articles/cbam-50-tonne-threshold) At 50 tonnes or less a year of CBAM goods (not electricity or hydrogen), you're exempt from the EU CBAM. What counts, and the penalty for crossing unauthorised. 11 min read REGULATION (EU) 2023/956 In force Change pending ### [EU CBAM for producers and exporters outside the EU: registration, verification and who pays](https://greenfineprint.com/articles/cbam-non-eu-producers-exporters) Making steel, aluminium, cement or fertiliser in India or elsewhere outside the EU? What EU CBAM means for you: optional registration, verification, who pays. 12 min read PROPOSAL COM(2025) 989 In force Change pending ### [EU CBAM downstream products: what the proposed extension covers, for whom and from when](https://greenfineprint.com/articles/cbam-downstream-products-extension) The Commission proposes adding downstream steel and aluminium goods to EU CBAM from 1 January 2028. 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