Is electricity exported to the EU covered by CBAM?
Yes. Electricity, CN 2716 00 00, is one of the CBAM goods. It matters only where a grid connects to the EU's. Default values are used unless strict conditions for actual emissions, such as a direct contract with a named plant, are met. Indian exporters are not affected directly.
Who it affects
- Generators and traders in countries whose grids connect to the EU.
- Not exporters of goods that only used electricity in production; that falls under the goods' own rules.
Related rule for goods
For cement and fertilisers, the electricity used in production counts as indirect emissions. For iron, steel, aluminium and hydrogen, only direct emissions count.
What Senseible does here
Senseible reads bills, fuel invoices and production records into dated, fingerprinted records, so the figure you send a buyer can be traced to its documents.
Sources: CBAM Regulation (EU) 2023/956, consolidated, European Commission, CBAM legislation and guidance
Last reviewed 2026-10-22.