Master CBAM TARIC Codes

🔓Master the latest 2026 CBAM TARIC document codes for hassle-free customs clearances. Use our guide to prevent costly import delays.   

Summary

To declare Carbon Border Adjustment Mechanism (CBAM) goods correctly on EU customs declarations, importers must use specific TARIC document codes, such as Y128 for authorized accounts, Y238 for pending applications, or Y137 through Y136 for clear exemptions. This ensures seamless legal compliance and avoids severe penalties in cross-border supply chains.   

What are the valid CBAM TARIC codes?   

Customs Manager Ltd has identified a range of useful resources to assist with the implementation of CBAM across various companies.

Importers bringing carbon-intensive goods into the European Union must declare their regulatory status using precise Integrated Tariff of the European Communities (TARIC) document codes. Each specific code signals to customs authorities whether you hold an active authorization, a pending application, or qualify for a legal legislative exemption under the Carbon Border Adjustment Mechanism (CBAM) framework. Failing to provide these machine-readable indicators directly in your customs documentation field can instantly halt your shipments at the border.  

How do you format CBAM data in customs declarations?   

The following structured HTML table outlines the precise alpha-numeric TARIC codes, their regulatory descriptions, and the exact data strings required within the "Document produced, certificates and additional references" field of your customs import declaration:  

TARIC Code	Document Description / Condition	Details to Declare in Customs Field
Y128	Importer has been granted a CBAM authorisation and a CBAM account number has been assigned.	CBAM Account number (assigned post-authorisation).
Y238	Importer has applied for a CBAM authorisation but has not yet been assigned a CBAM authorisation.	CBAM Application Reference Number (from the AMM after submission).
Y137	De minimis exemption: Occasional small imports of up to 50 tonnes net mass per importer and year (cumulative threshold). Note: 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 (Art. 2(3) of CBAM reg).	TARIC document type code Y135
Y134	Exemption Code: Goods originating in Büsingen, Heligoland, or Livigno (Article 2(4) of Regulation (EU) 2023/956).	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

Why does the 50-tonne threshold matter for Y137?   

The Y137 de minimis exemption provides significant relief for small-scale traders, but it carries a strict cumulative limit. An importer can only claim this code if their total combined net mass of carbon-intensive goods stays under 50 tonnes per calendar year. Cross this boundary by even a single kilogram, and your enterprise faces full compliance obligations. Furthermore, let us play devil's advocate: if you deal in hydrogen or electricity, this exemption is completely invalid from your very first shipment, meaning full reporting is mandatory from day one.  

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