Do EU importers pay CBAM on aluminium from Norway or steel from Switzerland?
No. Annex III of the CBAM Regulation exempts goods originating in Iceland, Liechtenstein, Norway and Switzerland, because they apply the EU ETS or a linked system. An origin certificate is still needed, and goods only passing through these countries are not exempt.
Who is exempt
- Iceland, Liechtenstein and Norway, which take part in the EU ETS.
- Switzerland, whose system is linked to the EU ETS.
- A few small territories listed in the same annex.
Origin, not shipping route
The exemption follows the non-preferential origin of the goods. Indian or Chinese metal routed through a Norwegian port or warehouse keeps its original origin and is covered.
What to keep
Origin documents for each shipment. If origin is unclear, customs will treat the goods as covered until it is shown.
What Senseible does here
Senseible keeps supplier documents dated and fingerprinted by shipment, so origin and emissions records can be shown together when an importer asks.
Sources: CBAM Regulation (EU) 2023/956, consolidated, European Commission, CBAM legislation and guidance
Last reviewed 2026-10-22.