# The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2026, Article 26: Annex 9 inserted (identifying UK CBAM status under Article 10(4a))


After Annex VIII insert—
“ANNEX 9
Identifying UK CBAM status under Article 10(4a)
Five tables are provided below and are split by sector covering the following sectors: cement, fertilisers, iron and steel, aluminium and hydrogen. Under Article 10(4a), a process serves the production of a UK CBAM good where the PRODCOM code of the relevant process is listed in column B of the relevant table, or where the NACE code of the relevant process is listed in column C of the relevant table, excluding any exceptions provided for in the table. In this Annex, references to “PRODCOM code” are to the PRODCOM codes listed in the Annex to Commission Regulation (EU) No 860/2010; and references to “NACE code” are to the NACE-4 codes listed in Annex I to Regulation (EC) No 1893/2006 as amended by Regulation (EU) 2019/1243 (NACE rev. 2).
Cement sector
1 The table relevant to the cement sector is below.
UK CBAM aggregated goods category (column A)
PRODCOM code (column B)
NACE rev. 2 code (column C)
Calcined clay
08.12.21.60
None
Cement clinker
23.51.11.00
BM10 - Grey cement clinker
BM11 - White cement clinker
Cement
23.51.12.10
None
Cement
23.51.12.90
None
Aluminous cement
23.51.12.90
None
Fertilisers sector
2 The table relevant to the fertilisers sector is below.
UK CBAM aggregated goods category (column A)
PRODCOM code (column B)
NACE rev. 2 code (column C)
Nitric acid
20.15.10.50
BM39 - Nitric acid
Ammonia
20.15.10.75
BM41 - Ammonia
Ammonia
20.15.10.77
None
Mixed fertilisers
20.15.76.00
None
Mixed fertilisers
20.15.3-.- -
None
Mixed fertilisers
20.15.7-.- -
Except 20.15.76.00
None
Iron and steel sector
3 The table relevant to the iron and steel sector is below.
UK CBAM aggregated goods category (column A)
PRODCOM code (column B)
NACE rev. 2 code (column C)
Sintered ore
07.10.10.00
BM3 - Sintered ore
Pig iron
24.10.11.00
BM4 - Hot metal
Pig iron
24.10.14.10
BM4 - Hot metal
Ferro-alloys
24.10.12.15
None
Ferro-alloys
24.10.12.60
None
Ferro-alloys
24.10.12.90
None
DRI69
24.10.13.00
BM4 - Hot metal
Crude steel
24.10.21.Z0
24.10.21.10
BM4 - Hot metal
BM5 - EAF carbon steel
Crude steel
24.10.22.Z0
24.10.22.10
BM6 - EAF high alloy steel
Crude steel
24.10.23.Z0
24.10.23.10
BM6 - EAF high alloy steel
Iron or steel products
24.10.14.10
None
Iron or steel products
24.10.31.- -
24.10.41.- -
24.10.51.- -
24.10.32.- -
24.32.10.- -
24.32.20.- -
24.10.T3.30
24.10.61.- -
24.10.62.- -
24.31.10.- -
24.10.71.- -
24.33.11.- -
24.33.20.00
24.31.10.60
24.34.11.- -
24.10.33.- -
24.10.42.00
24.10.34.- -
24.32.10.Z2
24.10.63.00
24.10.64.- -
24.31.30.00
24.10.72.- -
24.33.12.00
24.34.12.00
24.10.53.- -
24.10.35.- -
24.10.43.00
24.10.52.- -
None
Iron or steel products
24.10.54.- -
24.10.55.- -
24.10.36.00
24.32.10.Z1
24.32.10.30
24.32.10.40
24.32.10.50
24.10.65.- -
24.10.66.- -
24.31.20.- -
24.10.73.00
24.10.67.00
24.34.13.00
24.10.74.- -
24.10.75.00
24.51.20.00
24.20.11.- -
24.20.12.- -
24.20.13.- -
24.20.14.- -
24.20.2-.- -
24.20.3-.- -
24.20.4-.- -
24.51.3-.- -
24.52.3-.- -
25.11.21.00
25.11.22.00
25.11.23.10
25.11.23.30
25.11.23.50
23.11.23.60
25.12.10.30
24.33.30.00
25.29.11.10
25.29.11.20
25.29.11.30
25.29.11.50
25.91.- -.- -
25.92.11.- -
25.94.11.- -
25.94.12.- -
25.99.29.22
25.99.29.25
25.99.29.25.
25.99.29.3-
25.99.29.4-
BM7 - Iron casting
Aluminium sector
4 The table relevant to the aluminium sector is below.
UK CBAM aggregated goods category (column A)
PRODCOM code (column B)
NACE rev. 2 code (column C)
Unwrought aluminium
24.42.11.- -
BM9 - Aluminium, if produced via primary smelting
Aluminium products, except unwrought aluminium
24.42.21.- -
None
Aluminium products, except unwrought aluminium
24.42.22.- -
None
Aluminium products, except unwrought aluminium
24.42.23.- -
None
Aluminium products, except unwrought aluminium
24.42.24.- -
None
Aluminium products, except unwrought aluminium
24.42.25.00
None
Aluminium products, except unwrought aluminium
24.42.26.30
24.42.26.50
None
Aluminium products, except unwrought aluminium
24.42.26.70
None
Aluminium products, except unwrought aluminium
25.12.10.50
25.11.23.70
None
Aluminium products, except unwrought aluminium
25.29.11.70
None
Aluminium products, except unwrought aluminium
25.92.12.- -
None
Aluminium products, except unwrought aluminium
25.29.12.00
None
Aluminium products, except unwrought aluminium
25.93.12.70
None
Aluminium products, except unwrought aluminium
25.93.14.80
25.99.29.55
None
Hydrogen sector
5 The table relevant to the hydrogen sector is below.
UK CBAM aggregated goods category (column A)
PRODCOM code (column B)
NACE rev. 2 code (column C)
Hydrogen
20.11.11.50
BM50 - Hydrogen
Except the production of hydrogen within a refinery or organic chemical installation and where this hydrogen is exclusively used within that refinery or installation
”.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348277067/article/26 (the official version)
Page: https://openlegislation.uk/draft-greenhouse-gas-emissions-trading-scheme-amendment-order-2026-ukdsi-2026-9780348277067/article-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.