# Which customs codes does my EU buyer put on the import declaration for our CBAM goods?

Canonical: https://senseible.earth/answers/cbam-customs-codes-y128-y137-for-your-importer

The Commission's Q&A lists them. Y128 with the CBAM account number once an authorised declarant knows it will pass 50 tonnes. Y137 only for importers not expecting to pass 50 tonnes. Y238 while an authorisation application is pending. Y422 always, alongside any other, after inward processing.

## The codes and when they apply

- Y128: the importer already holds authorised CBAM declarant status and knows it will exceed 50 tonnes in the year. Use it from the moment that is known, together with the CBAM account number.
- Y137: only for importers who claim not to expect to exceed 50 tonnes. Once passing 50 tonnes is foreseeable, Y128 becomes the right code.
- Y238: an application for authorised declarant status has been submitted and no decision has been taken yet.
- Y422: goods placed under inward processing are released for free circulation or put into an economic free zone. It is mandatory and goes in with any other code that applies, such as Y238 or Y128.

## Why an exporter should care

Declaring is your buyer's job, but the code depends on where the buyer stands: no application yet, an application waiting, or an account already open. Knowing that helps you line up your emissions data with its timetable.

## What you can ask for

- Your buyer's CBAM account number, if it has one.
- Whether the lot will pass through inward processing.
- Which tonnage position the buyer expects for the year.

## What Senseible does here

Senseible does not file customs declarations. It prepares the emissions data your importer will need for the CBAM declaration.

- [Inward processing and CBAM](https://senseible.earth/answers/does-cbam-apply-to-inward-processing)
- [CBAM authorised declarant](https://senseible.earth/cbam-authorised-declarant)
- [CBAM](https://senseible.earth/cbam)

Sources: [European Commission, CBAM Questions and Answers (definitive period)](https://taxation-customs.ec.europa.eu/document/download/013fa763-5dce-4726-a204-69fec04d5ce2_en?filename=CBAM_Questions%20and%20Answers.pdf)

Last reviewed 2026-11-04.