Master the official EU route taxonomy (Routes K & L), Scope 2 electricity accounting, precursor rules, and statutory default mark-ups (+10% in 2026, +20% in 2027, +30% in 2028) under Commission Implementing Regulation (EU) 2025/2621.
Aluminium manufacturers must report direct emissions (Scope 1) plus indirect electricity emissions (Scope 2). Upstream precursor requirements include:
Select any CN code below to inspect its dedicated regulatory reference dossier with statutory gazette values and country comparison benchmarks.
| CN Code | Commodity Description | Applicable EU Routes | 2026 Statutory Default | Dossier Link |
|---|---|---|---|---|
| CN 7601 | Unwrought Aluminium (Ingots, Billets, Slabs & Sows) | Route K (Primary Smelter) / Route L (Secondary Scrap) | 7.744 tCO₂e/t | View Dossier → |
| CN 7603 | Aluminium Powders & Flakes | Route K / Route L | 8.140 tCO₂e/t | View Dossier → |
| CN 7604 | Aluminium Bars, Rods & Profiles (Extrusions) | Route K / Route L | 8.382 tCO₂e/t | View Dossier → |
| CN 7605 | Aluminium Wire | Route K / Route L | 8.008 tCO₂e/t | View Dossier → |
| CN 7606 | Aluminium Plates, Sheets & Strip (> 0.2mm Thickness) | Route K / Route L | 8.558 tCO₂e/t | View Dossier → |
| CN 7607 | Aluminium Foil (<= 0.2mm Thickness) | Route K / Route L | 8.932 tCO₂e/t | View Dossier → |
| CN 7608 | Aluminium Tubes & Pipes | Route K / Route L | 8.712 tCO₂e/t | View Dossier → |
| CN 7610 | Aluminium Structures & Parts of Structures | Route K / Route L | 8.844 tCO₂e/t | View Dossier → |
Replace penal statutory defaults with verified plant emissions from your smelting or extrusion facility. Model your liability or start your 48-hour onboarding audit.