CN 27160000 — CBAM Scope

Direct answer

CN code 27160000 is treated as in-scope for CBAM goods classification under the official scope dataset used by CBAMValid (REG_2023_956). This page helps producers and importers understand the sector context, production-route considerations, and evidence needed before independent accredited verification.

Key facts

• Sector: ELECTRICITY
• Effective from: 2023-10-01
• Legal source: Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon border adjustment mechanism
• Default emission factors are multi-dimensional (year, country, route, direct/indirect) and are not collapsed into a single CN-level number on this page.

Production-route considerations

• Combustion generation
• Other generation technologies as evidenced

Required producer data

• Exported electricity quantity
• Generation technology and fuel mix evidence
• Direct emissions basis for generation
• Applicable emission factor methodology

Evidence considerations

• Generation meter extracts
• Fuel or technology evidence supporting the emission factor path
• Export/settlement records for the reporting period

What CBAMValid prepares

CBAMValid structures installation, goods, calculation and evidence records into an Exporter Verification Preparation Pack for independent accredited verification. It does not issue an accredited verification opinion or EU/customs approval.