# Are aluminium sheet, plate and coil under CN 7606 covered by CBAM?

Canonical: https://senseible.earth/answers/cbam-cn-7606-aluminium-sheet-plate-coil

Yes. Aluminium plates, sheets and strip over 0.2 mm thick, CN 7606, are covered under the aluminium line of Annex I. Direct emissions only, CO2 and PFCs. Rolling mills pass on the slab maker's figure and add their own furnace and annealing fuel.

## Is it covered?

Yes. CN 7606 is covered. Foil 0.2 mm or thinner moves to 7607, also covered. Kitchenware made from sheet falls under 7615, which is not covered.

## Precursors to report

- Unwrought aluminium slab or ingot (7601), with its maker's embedded emissions per tonne.
- Scrap remelted in-house brings no precursor emissions.

## 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 We do not quote the figure here.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 sheet or coil: CO2 from fuel and anodes, and PFCs from the smelter if you smelt.
- The installation's name, location and production route.
- Each precursor's embedded emissions per tonne and its supplier: unwrought aluminium, or alumina if you smelt.
- Whether a verifier accredited for CBAM has checked the figure.

## The common mistake

Using a single figure for coil made from mixed primary and scrap feed. If scrap share changes month to month, so does the embedded emissions per tonne. Track the primary metal input per batch or per reporting period.

## 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)
- [Aluminium foil under CBAM](https://senseible.earth/answers/are-aluminium-foil-and-containers-covered-by-cbam)
- [Products made from bought metal](https://senseible.earth/answers/extruder-buying-odisha-aluminium-cbam-calculation)
- [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.