# The scope pages from HM Revenue and Customs (HMRC) for the United Kingdom (UK) Carbon Border Adjustment Mechanism (CBAM) talk about 10-digit codes but the return needs 8 digits. Which does our buyer use?

Canonical: https://senseible.earth/answers/uk-cbam-8-digit-or-10-digit-commodity-code

The return and the records use the 8-digit commodity code in force when the goods pass the tax point. HMRC explains codes up to 10 digits on its scope pages, and prints its lists at 2, 4, 6 or 8 digits. We found no line asking for 10 digits.

## What HMRC says about the number of digits

- Records page: each CBAM good needs its "8-digit commodity code and description".
- Policy summary: the return lists goods "by reference to the relevant 8-digit commodity code in force when the good passed the tax point".
- Sector scope pages: a code ends as a "final 10-digit code (also known as a Combined Nomenclature (CN) code)", for example 2523 2900 00.
- Policy summary annex: the headings say "Combined Nomenclature (CN) code", but the codes are printed at 2, 4, 6 or 8 digits, for example 7601, 7303 00 and 2523 10 00.

## Why it looks like a mismatch

A commodity code is like a postcode. The first digits narrow it to an area and the extra digits narrow it to a street. Our reading: HMRC calls both the 10-digit and the shorter codes by the same name, CN code, which is why this is confusing.

The list can stop at 4 digits, for example 7601, and still cover everything under it. The return needs the 8-digit code of the actual good.

## Our reading, not HMRC's

The first 8 digits of a 10-digit code are the part the return needs. HMRC does not say so in these pages, so confirm it with your buyer's customs broker before relying on it.

## What to do on your invoices

- Ask your buyer for the 8-digit code it will put on its return.
- Write that code on the commercial invoice next to your own code.
- Use the same code on the packing list and shipping papers.
- A buyer's records must show the code, so a mismatch between papers can slow its filing.

## What Senseible does here

Senseible reads fuel invoices and electricity bills into dated, fingerprinted records. It does not set commodity codes or tell you whether a product is in the UK CBAM. Your buyer's customs broker, or HMRC, settles that.

- [Which listed code covers my code](https://senseible.earth/answers/uk-cbam-listed-code-covers-codes-below-it)
- [What each shipment line needs](https://senseible.earth/answers/uk-cbam-each-consignment-details)
- [Which customs documents count as records](https://senseible.earth/answers/uk-cbam-which-customs-documents-count-as-records)
- [UK CBAM for Indian exporters](https://senseible.earth/uk-cbam)

Sources: [HMRC, Keeping records for CBAM (updated 3 November 2026)](https://www.gov.uk/guidance/keeping-records-for-carbon-border-adjustment-mechanism-cbam), [HMRC, Carbon Border Adjustment Mechanism (CBAM): Policy summary (updated 2 November 2026)](https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-cbam-policy-summary/carbon-border-adjustment-mechanism-cbam-policy-summary), [HMRC, Check which goods are in scope of CBAM (sector pages, updated 16 July 2026)](https://www.gov.uk/government/publications/check-which-goods-are-in-scope-of-carbon-border-adjustment-mechanism-cbam)

Last reviewed 2026-11-07. Digit lengths are from HMRC's records page (updated 3 November 2026), policy summary (updated 2 November 2026) and sector scope pages (updated 16 July 2026). The reading about the first 8 digits is ours. Re-check when HMRC updates the scope pages.