aggregated goods categories
Regulatory source: Commission Implementing Regulation (EU) 2025/2547, Article 1(4)
Definition
aggregated goods categories pursuant to Table 1 of point 2 of Annex I
More context
Aggregated goods categories group CN codes together to set the system boundaries used for calculating embedded emissions — they determine which parts of a production process count toward a given good's footprint. Goods are also split into 'simple' (made without CBAM-relevant inputs) and 'complex' (made using one or more other CBAM goods as precursors), which changes how their embedded emissions are worked out.
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