CBAM Sector Brief · Aluminium
CBAM compliance for aluminium importers
Importers of unwrought aluminium, sheet, plate, foil, profiles and downstream articles into the EU above 50 t/year must hold Authorised CBAM Declarant status. Carbon Border builds your NCA application pack, collects smelter emissions, and procures the right CBAM certificates each quarter.
Who needs CBAM authorisation for aluminium?
Any EU-established importer of CN heading 76 (aluminium and articles thereof) whose cumulative annual import volume across all CBAM categories exceeds 50 tonnes. Includes unwrought aluminium ingots and billets (7601), bars and rods (7604), plate, sheet and strip (7606), foil (7607), tubes and pipes (7608), and structural articles (7610).
How embedded emissions are calculated
CBAM aluminium covers direct process emissions plus indirect emissions from electricity (smelting is the most electricity-intensive metallurgical process on earth). Where the smelter is on a hydro grid, verified data dramatically lowers liability versus the EU default. Anode-effect PFC emissions are also captured. EU default value applies with 10% markup in 2026 if no verified data is supplied.
In 2026, the EU default value carries a +10% markup when the importer cannot present verifier-signed supplier emissions. Verified data nearly always lowers your CBAM certificate liability — Carbon Border collects it for you via secure supplier portals.
Common HS / CN codes in this sector
Top origin countries currently subject to CBAM filings for this category include United Arab Emirates, China, India, Türkiye, Mozambique.
UK CBAM (from 2027)
Aluminium is in scope of UK CBAM from 1 January 2027. Smelter emissions, anode-effect PFC data and supplier verification statements collected in Carbon Border for EU CBAM are reused for HMRC UK CBAM declarations without rekeying.
What Carbon Border does for aluminium importers
- Generates the full NCA Application Pack (Operational Capacity, Financial Exposure, HS-Code Alignment)
- Logs every shipment against the live ETS price and your verified emissions data
- Sends secure supplier portals so mills, smelters and producers upload signed emissions data
- Procures the right number of CBAM certificates each quarter via Stripe
- Maintains the 5-year audit trail required by Article 30 of Reg. (EU) 2023/956
- Mirrors the same workflow for the UK CBAM going live in 2027
Frequently asked questions
Does CBAM cover secondary (recycled) aluminium?
Yes, but the embedded emissions are dramatically lower. If the smelter or remelter can prove the share of post-consumer scrap with verifier-signed data, the calculated CBAM certificate liability per tonne can fall by 90%+ versus primary route defaults.
What about downstream articles like aluminium window frames?
Yes. Annex I of Reg. (EU) 2023/956 explicitly lists CN heading 7610 (structures, parts of structures, prepared for use in structures) and 7616 (other articles of aluminium) — both are in scope.
How does indirect emissions reporting work for aluminium?
Aluminium smelting consumes ~14 MWh per tonne. CBAM requires you to report indirect emissions from electricity using the relevant grid emission factor, unless the smelter has a verified power purchase agreement covering its consumption — in which case the PPA emission factor applies.
Is there a free allocation for aluminium under CBAM?
The EU ETS free allocation for aluminium producers phases out between 2026 and 2034, mirrored 1-for-1 by phased CBAM application. In 2026, importers pay the certificate price on 2.5% of embedded emissions, rising to 100% by 2034.
Will UAE and Mozambique smelter data be accepted?
Yes, provided emissions are verified by an EU-recognised verifier under Reg. (EU) 2023/1773. Carbon Border's supplier portal walks the smelter through the data submission and our compliance team reviews verifier credentials before signing the bundle.
Become an Authorised CBAM Declarant for aluminium
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