Annex I Sector Guide

EU CBAM Compliance for Aluminium Exporters

Master the official EU route taxonomy (Routes K & L), Scope 2 electricity accounting, precursor rules, and statutory default mark-ups (+10% in 2026, +20% in 2027, +30% in 2028) under Commission Implementing Regulation (EU) 2025/2621.

Aluminium Production Route TaxonomyIR 2025/2621
  • Route K (Primary Smelter): Hall-Héroult electrolytic reduction of alumina. High electrical energy consumption with PFC (CF4 / C2F6) perfluorocarbon direct emissions.
  • Route L (Secondary Scrap): Melting and refining recycled aluminium scrap. Consumes ~95% less energy than primary smelting with massive carbon savings.
Electricity & Precursor BoundariesAnnex III §3.3

Aluminium manufacturers must report direct emissions (Scope 1) plus indirect electricity emissions (Scope 2). Upstream precursor requirements include:

CN 7601 (Unwrought Aluminium Ingot)CN 2818 20 00 (Calcined Alumina)Anode Pitch & Petroleum Coke
Commercial Advantage: Recycled Route L secondary producers can eliminate up to 85% of EU CBAM liability by proving verified primary scrap mass balances.
Covered Aluminium Combined Nomenclature (CN) LinesTariff Directory

Select any CN code below to inspect its dedicated regulatory reference dossier with statutory gazette values and country comparison benchmarks.

CN CodeCommodity DescriptionApplicable EU Routes2026 Statutory DefaultDossier Link
CN 7601Unwrought Aluminium (Ingots, Billets, Slabs & Sows)Route K (Primary Smelter) / Route L (Secondary Scrap)7.744 tCO₂e/tView Dossier →
CN 7603Aluminium Powders & FlakesRoute K / Route L8.140 tCO₂e/tView Dossier →
CN 7604Aluminium Bars, Rods & Profiles (Extrusions)Route K / Route L8.382 tCO₂e/tView Dossier →
CN 7605Aluminium WireRoute K / Route L8.008 tCO₂e/tView Dossier →
CN 7606Aluminium Plates, Sheets & Strip (> 0.2mm Thickness)Route K / Route L8.558 tCO₂e/tView Dossier →
CN 7607Aluminium Foil (<= 0.2mm Thickness)Route K / Route L8.932 tCO₂e/tView Dossier →
CN 7608Aluminium Tubes & PipesRoute K / Route L8.712 tCO₂e/tView Dossier →
CN 7610Aluminium Structures & Parts of StructuresRoute K / Route L8.844 tCO₂e/tView Dossier →

Exporting aluminium to the European Union?

Replace penal statutory defaults with verified plant emissions from your smelting or extrusion facility. Model your liability or start your 48-hour onboarding audit.