Is HS 8432 covered by CBAM?
Other machinery for soil preparation; lawn and...
Proposed for 2028
Not yet. 2 CN codes under heading 8432 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 |
|---|---|
| 8432 80 | Other machinery for soil preparation; lawn and sports-ground rollers |
| 8432 90 | Parts of soil preparation machinery and rollers |
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.