CBAM applies to processed products made from Annex I goods under inward processing where they are re-exported to Norway or Iceland, bringing those consignments into the CBAM regime.
Importers and authorised CBAM declarants of processed products re-exported to Norway or Iceland must comply, and it sits in an act that is partly law and partly a proposal.
Why it matters
The act this comes from is partly law in force and partly a proposal that can still change.
- It is Art. 1(1)(a), inserting Art. 2(2a) of Regulation (EU) 2023/956, in the CBAM extension — downstream goods and anti-circumvention. as of 2026-08-14
- The act gives its timing as: upon incorporation of the Regulation in the EEA Agreement. as of 2026-08-14
- It names 2 industries by name: Steel and Aluminium. as of 2026-08-14
- Compliance is checked by customs authorities, per consignment. as of 2026-08-14
The rule
processed products from Annex I goods resulting from inward processing are re-exported to the customs territory of Norway or Iceland and imported there
CBAM applies to processed products made from Annex I goods under inward processing where they are re-exported to Norway or Iceland, bringing those consignments into the CBAM regime.
Who is affected
Burden drivers
Source text
Upon its incorporation in the EEA Agreement, this Regulation also applies to processed products from goods listed in Annex I originating in a third country that are resulting from the inward processing procedure referred to in Article 256 of Regulation (EU) No 952/2013, where they are re-exported to the customs territory of Norway or Iceland, provided that they are imported to those countries.
View source →Settled later in secondary legislation. Detailed conditions for applying the CBAM to these products are left to Commission implementing acts under the new Art. 2(2a).