Goods within the hydrogen sector
Published 16 July 2026
© Crown copyright 2026
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A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers — often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.
Understanding your commodity code
Commodity codes begin with an HS chapter code (top level) — using a 2-digit number, for example 28 (inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes).
The code is then followed by a further 2-digit code, for example 04 (known as an HS heading) — forming a 4-digit number, for example 2804.
Then a sub-heading is applied using up to a further 6 digits (known as an HS sub-heading), for example 1000 00 — forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 2804 1000 00.
Look up your commodity code
Use the UK Integrated Online Tariff to look up and find out more about your commodity codes.
Once you have your commodity code, check if it is listed in the section ‘Goods within the hydrogen sector that are liable for Carbon Border Adjustment Mechanism (CBAM) tax’ to find out if your goods are liable for CBAM tax.
Goods in scope of the tax in this list include:
- the heading
- sub-headings that are under the heading
For example, 2804 1000 00 is not listed but is in scope for CBAM, as it falls under 2804 10.
Goods within the hydrogen sector that are liable for CBAM tax
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| 2804 10 | Hydrogen | Carbon dioxide |
Goods that are not liable for CBAM tax
Where products in CBAM sectors are not in scope of the tax, they’re listed starting with the word ‘Except’.