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CN code Greenhouse gas 2808 00 00 – Nitric acid; sulphonitric acids Carbon dioxide and nitrous oxide 2814 – Ammonia, anhydrous or in aqueous solution Carbon dioxide 2834 21 00 – Nitrates of potassium Carbon dioxide and nitrous oxide 3102 – Mineral or chemical fertilisers, nitrogenous Carbon dioxide and nitrous oxide 3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg Except: 3105 60 00 – Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium Carbon dioxide and nitrous oxide Iron and steel

CN code Greenhouse gas 7601 – Unwrought aluminium Carbon dioxide and perfluorocarbons 7603 – Aluminium powders and flakes Carbon dioxide and perfluorocarbons 7604 – Aluminium bars, rods and profiles Carbon dioxide and perfluorocarbons 7605 – Aluminium wire Carbon dioxide and perfluorocarbons 7606 – Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm Carbon dioxide and perfluorocarbons 7607 – Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm Carbon dioxide and perfluorocarbons 7608 – Aluminium tubes and pipes Carbon dioxide and perfluorocarbons 7609 00 00 – Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) Carbon dioxide and perfluorocarbons 7610 – Aluminium structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures Carbon dioxide and perfluorocarbons 7611 00 00 – Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Carbon dioxide and perfluorocarbons 7612 – Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Carbon dioxide and perfluorocarbons 7613 00 00 – Aluminium containers for compressed or liquefied gas Carbon dioxide and perfluorocarbons 7614 – Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated Carbon dioxide and perfluorocarbons 7616 – Other articles of aluminium Carbon dioxide and perfluorocarbons

Chemicals CN code Greenhouse gas 2804 10 00 – Hydrogen Carbon dioxide

1. For the purpose of the identification of goods, this Regulation shall apply to goods falling under the Combined Nomenclature (‘CN’) codes set out in the following table. The CN codes shall be those under Regulation (EEC) No 2658/87.

2. For the purposes of this Regulation, the greenhouse gases relating to goods referred to in point 1, shall be those set out in the following table for the goods concerned. Cement CN code Greenhouse gas 2507 00 80 – Other kaolinic clays Carbon dioxide 2523 10 00 – Cement clinkers Carbon dioxide 2523 21 00 – White Portland cement, whether or not artificially coloured Carbon dioxide 2523 29 00 – Other Portland cement Carbon dioxide 2523 30 00 – Aluminous cement Carbon dioxide 2523 90 00 – Other hydraulic cements Carbon dioxide Electricity CN code Greenhouse gas 2716 00 00 – Electrical energy Carbon dioxide Fertilisers

CN code Greenhouse gas 72 – Iron and steel Except: 7202 2 – Ferro-silicon 7202 30 00 – Ferro-silico-manganese 7202 50 00 – Ferro-silico-chromium 7202 70 00 – Ferro-molybdenum 7202 80 00 – Ferro-tungsten and ferro-silico-tungsten 7202 91 00 – Ferro-titanium and ferro-silico-titanium 7202 92 00 – Ferro-vanadium 7202 93 00 – Ferro-niobium 7202 99 – Other: 7202 99 10 – Ferro-phosphorus 7202 99 30 – Ferro-silico-magnesium 7202 99 80 – Other 7204 – Ferrous waste and scrap; remelting scrap ingots and steel Carbon dioxide 2601 12 00 – Agglomerated iron ores and concentrates, other than roasted iron pyrites Carbon dioxide 7301 – Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel Carbon dioxide 7302 – Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails Carbon dioxide 7303 00 – Tubes, pipes and hollow profiles, of cast iron Carbon dioxide 7304 – Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel Carbon dioxide 7305 – Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel Carbon dioxide 7306 – Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel Carbon dioxide 7307 – Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel Carbon dioxide 7308 – Structures (excluding prefabricated buildings of heading 9406 ) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel Carbon dioxide 7309 00 – Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Carbon dioxide 7310 – Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Carbon dioxide 7311 00 – Containers for compressed or liquefied gas, of iron or steel Carbon dioxide 7318 – Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel Carbon dioxide 7326 – Other articles of iron or steel Carbon dioxide