# Are steel ingots under CN 7206 covered by CBAM?

Canonical: https://senseible.earth/answers/cbam-cn-7206-steel-ingots

Yes. Iron and non-alloy steel in ingots and other primary forms, CN 7206, falls under the Chapter 72 iron and steel line of Annex I. Only direct emissions count, CO2 only. Your EU buyer needs a per-tonne figure for the melt shop plus the iron and ferro-alloys that went in.

## Is it covered?

Yes. Annex I lists Chapter 72 as covered, apart from most ferro-alloys and scrap under 7204. CN 7206 ingots and other primary forms sit inside that line. The greenhouse gas is CO2 and, for iron and steel, only direct emissions are counted.

## Precursors to report

- Pig iron or sponge iron (DRI) you charged, if any.
- Ferro-manganese, ferro-chrome or ferro-nickel added at the melt, if any. Silico-manganese and ferro-silicon are not covered precursors.
- Scrap under 7204 is not a covered good, so it brings no precursor emissions of its own.

## Default value

The Commission sets default values by CN code and country of origin in the annex to Implementing Regulation (EU) 2025/2621, with a mark-up that rises over the first years. We do not quote the figure here. Open the annex, find your code and India, and treat it as the number your buyer pays on if you send nothing usable.

## What to send your EU importer

- Direct embedded emissions per tonne of ingot, in tonnes of CO2, for the period the importer asks about.
- The production route and the installation's name, location and, if registered, its CBAM registry ID.
- Each precursor's embedded emissions and quantity per tonne, and who made it if you bought it.
- Whether a verifier accredited for CBAM has checked the figure. The importer can only use actual values that are verified.

## The common mistake

Reporting electricity. An induction furnace runs mostly on power, but for iron and steel only direct emissions count in the declaration: fuel burnt on site and process emissions. Keep the power bills anyway; the importer may still ask for them, and they back up the production data.

## What Senseible does here

Senseible reads fuel, electricity and purchase invoices into dated, fingerprinted installation records, the starting point for the actual emissions an EU importer asks for. It does not file CBAM declarations or verify emissions.

- [Check if a CN code is covered](https://senseible.earth/answers/check-if-product-cn-code-covered-by-cbam)
- [Pig iron and sponge iron under CBAM](https://senseible.earth/answers/are-pig-iron-and-sponge-iron-covered-by-cbam)
- [Ferro-alloys as steel precursors](https://senseible.earth/answers/cbam-ferroalloy-additions-in-steel-precursor)
- [Where official default values sit](https://senseible.earth/answers/where-to-find-official-cbam-default-values)

Sources: [Regulation (EU) 2023/956, Annex I (consolidated)](https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20), [Implementing Regulation (EU) 2023/1773, methods and precursors](https://eur-lex.europa.eu/eli/reg_impl/2023/1773/oj/eng), [Implementing Regulation (EU) 2025/2621, default values](https://eur-lex.europa.eu/eli/reg_impl/2025/2621/oj/eng), [European Commission, CBAM definitive regime](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-definitive-regime_en)

Last reviewed 2026-10-23.