Is HS 8419 covered by CBAM?
Cooling towers
Proposed for 2028
Not yet. 3 CN codes under heading 8419 are in the Commission's proposal to extend CBAM from 1 January 2028.
Not covered today, but the European Commission has proposed adding it from 1 January 2028. This is a proposal: the European Parliament and the Council can still change it.
Proposed from 2028
| CN code | Product |
|---|---|
| 8419 89 10 | Cooling towers |
| 8419 89 98 | Other machinery, plant and equipment of heading 8419 |
| ex 8419 90 85 | Parts of machinery, plant or laboratory equipment of heading 8419 (Only if it contains steel or aluminium.) |
What to do now
Nothing is payable yet. But buyers plan contracts a year ahead, so start keeping fuel and electricity records now, and ask your steel or aluminium suppliers for their emissions data.
Sources: EU default values (Implementing Regulation (EU) 2025/2621 Annex I/IV as corrected by (EU) 2026/1740 (Commission file v2, 6 Aug 2026)); European Commission proposal COM(2025) 989, Annex I (17 December 2025), procedure 2025/0419(COD). The proposal is not law. Not legal or customs advice; see the disclaimer.