Is HS 8704 covered by CBAM?
Diesel goods vehicles up to 5 t
Proposed for 2028
Not yet. 10 CN codes under heading 8704 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 |
|---|---|
| 8704 21 | Diesel goods vehicles up to 5 t (Some sub-codes are left out of the proposal.) |
| 8704 22 | Diesel goods vehicles, 5 to 20 t (Some sub-codes are left out of the proposal.) |
| 8704 23 10 | Diesel goods vehicles over 20 t |
| 8704 31 | Petrol goods vehicles up to 5 t (Some sub-codes are left out of the proposal.) |
| 8704 32 10 | Petrol goods vehicles over 5 t |
| 8704 41 | Diesel-hybrid goods vehicles up to 5 t (Some sub-codes are left out of the proposal.) |
| 8704 42 | Diesel-hybrid goods vehicles, 5 to 20 t (Some sub-codes are left out of the proposal.) |
| 8704 43 | Diesel-hybrid goods vehicles over 20 t (Some sub-codes are left out of the proposal.) |
| 8704 60 | Electric goods vehicles |
| 8704 90 | Other goods vehicles |
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.