{
  "version": "sectors-2026.1",
  "source": "https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en",
  "effectiveDate": "2026-01-01",
  "sectors": [
    {
      "id": "iron-steel",
      "name": "Iron and steel",
      "scopeNote": "Iron and steel products in CBAM Annex I, including semi-finished and certain downstream products."
    },
    {
      "id": "aluminium",
      "name": "Aluminium",
      "scopeNote": "Unwrought aluminium and certain aluminium products in CBAM Annex I."
    },
    {
      "id": "cement",
      "name": "Cement",
      "scopeNote": "Cement clinker, cements and related products in CBAM Annex I."
    },
    {
      "id": "fertilisers",
      "name": "Fertilisers",
      "scopeNote": "Nitric acid, ammonia, nitrogenous and mixed fertilisers in CBAM Annex I."
    },
    {
      "id": "hydrogen",
      "name": "Hydrogen",
      "scopeNote": "Hydrogen in CBAM Annex I."
    },
    {
      "id": "electricity",
      "name": "Electricity",
      "scopeNote": "Imported electricity in CBAM Annex I (priced per MWh; tonnage-based lines out of scope for the mass calculator)."
    }
  ]
}