How to check whether a good is in scope of CBAM
The CBAM applicable CN Codes can be found in Annex I of Regulation (EU) 2023/956. You can also verify if a good is within the scope of CBAM on the TARIC website, where it will state if it is a CBAM good under All Third Countries.
How to check import quantities
Please find a guide here in relation to accessing reports via your ROS account. Please contact your Customs Clearance agents (if any) for further information on any import declarations that were submitted on your behalf. If you have any issues or questions in relation this, please contact importpolicy@revenue.ie.
TARIC document codes for use in customs declarations for CBAM goods
The following table outlines the different TARIC document codes that may be used in the customs import declaration and the scenarios in which each code should be declared. Please ensure that the correct CBAM account number is used with code Y128.
Please also refer to Revenue eCustoms Notification 24 of 2025 here.
| TARIC Document Code |
Description |
Details declared in the ‘Document produced, certificates and additional references’ field on customs import declaration. |
|---|---|---|
| Y128 | This code is to be used when an importer has been granted a CBAM authorisation and a CBAM account number has been assigned |
TARIC document type code Y128 CBAM Account number (you will get this number when your application has been assessed and authorisation granted) |
| Y238 | This code is to be used when an importer has applied for a CBAM authorisation but has not yet been assigned a CBAM authorisation. |
TARIC document type code Y238 CBAM Application Reference Number (this is the number in the AMM when you have submitted your application and await your authorisation) |
| Y137 |
De minimis exemption code. Refers to occasional small imports of up to 50 tonnes net mass per importer and year (cumulative threshold). (Does not apply to hydrogen and electricity) |
TARIC document type code Y137 |
| Y135 |
Exemption Code. Applies to goods to be moved or used in military activities |
TARIC document type code Y135 |
| Y134 |
Exemption Code. Goods originating in Büsingen, Heligoland, or Livigno |
TARIC document type code Y134 |
| Y136 |
Exemption Code. Electricity generated or hydrogen originating in the exclusive economic zone or on the continental shelf of a Member State |
TARIC document type code Y136 |
| Y237 | Goods of EU origin | TARIC document type code Y237 |