Data point 1
Scrap share and its treatment. Scrap is not carbon-free in the accounting sense once it moves between installations; the input record has to distinguish own-arisings from purchased scrap.
Scope
What CBAM covers in this sector.
| CN codes | 2601 12 00 · Chapter 72 (with the ferro-alloy exclusions listed in Annex I) · 7301 · 7302 · 7303 · 7304 · 7305 · 7306 · 7307 · 7308 · 7309 · 7310 · 7311 · 7318 · 7326 |
|---|---|
| Covered goods | Agglomerated iron ores, crude and semi-finished steel, tubes and pipes, structures, tanks and containers, fasteners and other listed steel articles. |
| Emissions in scope | Direct emissions only — iron and steel goods are listed in Annex II, so purchased electricity is excluded from the embedded-emissions calculation. |
| Relevant precursors | Sintered ore, pig iron, DRI/HBI, crude steel and semi-finished products all carry embedded emissions into the listed downstream articles. |
Transcribed from Annex I and Annex II to Regulation (EU) 2023/956; checked 01 September 2026. The Official Journal text and the classification declared to customs govern. Sector guidance published on 14 August 2026 is available from the European Commission.
Production routes
The route decides the number.
- Blast furnace / basic oxygen furnace — high direct emissions concentrated in ironmaking, with sinter and coke as internal precursors.
- Electric arc furnace on scrap — low direct emissions, but the scrap share and any DRI or hot briquetted iron input must be evidenced.
- DRI plus electric arc furnace — the reformer gas balance becomes the dominant source stream and the biggest measurement risk.
Hardest data points
Three places this sector fails verification.
Data point 2
Precursor allocation across a rolling programme. One heat becomes several CN codes; the allocation rule has to be written down before the reporting period, not reconstructed after it.
Data point 3
Process gas exports and imports. Blast-furnace and coke-oven gas moving across the installation boundary changes the balance in both directions, and the meter behind it is usually the weakest record in the file.
CBAM accreditation status: our application has been formally accepted by ACCREDIA and the assessment is underway. Accredited CBAM verification will be offered only after formal accreditation is granted and within the approved scope. Full status record
Build the file that has to survive verification
Describe the claim — not the service.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.