# Do EU importers pay CBAM on aluminium from Norway or steel from Switzerland?

Canonical: https://senseible.earth/answers/is-norwegian-aluminium-subject-to-cbam

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.

- [UK CBAM vs EU CBAM](https://senseible.earth/answers/uk-cbam-vs-eu-cbam-differences)
- [EU ETS vs CBAM](https://senseible.earth/answers/eu-ets-vs-cbam-difference)
- [Is cement covered by CBAM?](https://senseible.earth/answers/is-cement-covered-by-cbam)

Sources: [CBAM Regulation (EU) 2023/956, consolidated](https://eur-lex.europa.eu/eli/reg/2023/956/2025-10-20), [European Commission, CBAM legislation and guidance](https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism/cbam-legislation-and-guidance_en)

Last reviewed 2026-10-22.