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Guidance

Goods within the hydrogen sector

Published 16 July 2026

漏 Crown copyright 2026

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This publication is available at /government/publications/check-which-goods-are-in-scope-of-carbon-border-adjustment-mechanism-cbam/goods-within-the-hydrogen-sector

A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers 鈥� often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.

Understanding your commodity code

Commodity codes begin with an HS chapter code (top level)听鈥斕齯sing a 2-digit number, for example 28 (inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes).听

The code is then followed by a further 2-digit code, for example 04听(known as an HS heading) 鈥斕齠orming a 4-digit number, for example 2804.听

Then a sub-heading听is applied using up to a further 6 digits (known as an HS sub-heading), for example 1000 00 鈥� forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 2804 1000 00.

Look up your commodity code

Use the听听to look up听and find out more about your commodity听codes.

Once you have your commodity code, check if it is listed in the section 鈥楪oods within the hydrogen sector听that are听liable for Carbon Border Adjustment Mechanism (CBAM) tax鈥� to find out if your goods are liable for CBAM tax.

Goods听in scope of the tax听in this list include:听

  • the heading听
  • sub-headings听that听are under the heading

For example,听2804 1000 00 is not listed but is in scope for听CBAM, as it falls under 2804 10.听

Goods听within the hydrogen sector that are liable for听CBAM听迟补虫

听Commodity code听 听顿别蝉肠谤颈辫迟颈辞苍听 听Greenhouse gases听
听2804鈥�10听 听贬测诲谤辞驳别苍听 Carbon dioxide 听

Goods that are not liable for听CBAM听迟补虫

Where products in听CBAM听sectors are not in scope of the tax,听they鈥檙e听listed starting with the word 鈥楨xcept鈥�.

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