Brussels, 17.12.2025

COM(2025) 990 final

ANNEX

to the

Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

establishing the Temporary Decarbonisation Fund


ANNEX

Goods eligible for support by the Fund

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 table below. The CN codes shall be those under Regulation (EEC) No 2658/87.

Aluminium

CN code

Description

76069100

Plates, sheets and strip, of non-alloy aluminium, of a thickness of > 0,2 mm (other than square or rectangular)

76072010

Aluminium foil, backed, of a thickness (excl. any backing) of < 0,021 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material)

76051900

Wire of non-alloy aluminium, with a maximum cross-sectional dimension of <= 7 mm (other than stranded wires, cables, ropes and other articles of heading 7614, electrically insulated wires, strings for musical instruments)

76071910

Aluminium foil, not backed, rolled and further worked, of a thickness of < 0,021 mm (excl. stamping foils of heading 3212, and foil made up as christmas tree decorating material)

76032000

Powders of aluminium, of lamellar structure, and flakes of aluminium (excl. pellets of aluminium, and spangles)

76161000

Nails, tacks, staples, screws, bolts, nuts, screw hooks, rivets, cotters, cotter pins, washers and similar articles, of aluminium (excl. staples in strips, plugs, bungs and the like, threaded)

76061130

Aluminium Composite Panel, of non-alloy aluminium, of a thickness of > 0,2 mm

Fertilisers

28342100

Nitrate of potassium

31026000

Double salts and mixtures of calcium nitrate and ammonium nitrate (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

31051000

Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of <= 10 kg

31052010

Mineral or chemical fertilisers containing phosphorus and potassium, with a nitrogen content > 10 % by weight on the dry anhydrous product (excl. those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

31054000

Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excl. that in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

31055100

Mineral or chemical fertilisers containing nitrates and phosphates (excl. ammonium dihydrogenorthophosphate "Monoammonium phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

31055900

Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excl. nitrate) and phosphorus but not nitrates (excl. ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosphate" in tablets or similar forms, or in packages with a gross weight of <= 10 kg)

31059080

Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium, or one main fertilising element, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers, not containing nitrogen or with a nitrogen content, by weight, of <= 10% (excl. in tablets or similar forms or in packages of a gross weight of <= 10 kg)

Iron & Steel

26011200

Agglomerated iron ores and concentrates (excl. roasted iron pyrites)

72011019

Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight <= 0,5% phosphorus, >= 0,4% manganese and > 1% silicon

72012000

Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight >= 0,5% phosphorus

72015010

Alloy pig iron in pigs, blocks or other primary forms, containing by weight >= 0,3% but <= 1% titanium and >= 0,5% but <= 1% vanadium

72015090

Alloy pig iron and spiegeleisen, in pigs, blocks or other primary forms (excl. alloy iron containing, by weight, >= 0,3% but <= 1% titanium and >= 0,5% but <= 1% vanadium)

72021180

Ferro-manganese, containing by weight > 2% carbon (excl. ferro-manganese with a granulometry of <= 5 mm and containing by weight > 65% manganese)

72021900

Ferro-manganese, containing by weight <= 2% carbon

72024190

Ferro-chromium, containing by weight > 6% carbon

72024910

Ferro-chromium, containing by weight <= 0,05% carbon

72026000

Ferro-nickel

72039000

Spongy ferrous products, obtained from molten pig iron by atomisation, iron of a purity of >= 99,94%, in lumps, pellets or similar forms

72052100

Powders, of alloy steel (excl. powders of ferro-alloys and radioactive iron powders "isotopes")

72052900

Powders, of pig iron, spiegeleisen, iron or non-alloy steel (excl. powders of ferro-alloys and radioactive iron powders "isotopes")

72072039

Semi-finished products of iron or non-alloy steel, containing by weight >= 0,25% carbon, of rectangular "other than square" cross-section and the width >= twice the thickness, forged

72081000

Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process

72099020

Flat-rolled products of iron or steel, of a width of >= 600 mm, cold-rolled "cold-reduced" and further worked, but not clad, plated or coated, perforated

72101100

Flat-rolled products of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", tinned, of a thickness of >= 0,5 mm

72101220

Tinplate of iron or non-alloy steel, of a width of >= 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, >= 97% of tin], not further worked than surface-treated

72107010

Tinplate of a width of >= 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, >= 97% of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced", varnished

72109040

Flat-rolled products of iron or non-alloy steel, tinned and printed, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced"

72124020

Tinplate of a width of < 600 mm and of a thickness of < 0,5 mm, tinned [coated with a layer of metal containing, by weight, >= 97% of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", varnished

72124080

Flat-rolled products of iron or non-alloy steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", painted, varnished or plastic coated (excl. tinplate, not further worked than varnished, and products plated or coated with chromium oxides or with chromium and chromium oxides, varnished)

72139120

Bars and rods, hot-rolled, of the type used for tyre cord, smooth, of iron or non-alloy steel, in irregularly wound coils

72189920

Semi-finished products of stainless steel, of circular cross-section or of cross-section other than square or rectangular, rolled or obtained by continuous casting

72202089

Flat-rolled products of stainless steel, of a width of < 600 mm, not further worked than cold-rolled "cold-reduced", of a thickness of <= 0,35 mm and containing by weight < 2,5% nickel

72209020

Flat-rolled products of stainless steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked, perforated

72221189

Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, of circular cross-section measuring < 80 mm and containing by weight < 2,5% nickel

72221990

Bars and rods of stainless steel, not further worked than hot-rolled, hot-drawn or extruded, containing by weight < 2,5% nickel (excl. such products of circular cross-section)

72222011

Bars and rods of stainless steel, of circular cross-section of a diameter >= 80 mm, simply cold-formed or cold-finished, containing by weight >= 2,5% nickel

72222019

Bars and rods of stainless steel, of circular cross-section of a diameter >= 80 mm, simply cold-formed or cold-finished, containing by weight < 2,5% nickel

72222021

Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring >= 25 mm but < 80 mm and containing by weight >= 2,5% nickel

72222029

Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring >= 25 mm but < 80 mm and containing by weight < 2,5% nickel

72222031

Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring < 25 mm and containing by weight >= 2,5% nickel

72222039

Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section measuring < 25 mm and containing by weight < 2,5% nickel

72222081

Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, containing by weight >= 2,5% nickel (excl. such products of circular cross-section)

72222089

Bars and rods of stainless steel, not further worked than cold-formed or cold-finished, containing by weight < 2,5% nickel (excl. such products of circular cross-section)

72224010

Angles, shapes and sections of stainless steel, only hot-rolled, only hot-drawn or only extruded

72224090

Angles, shapes and sections of stainless steel, cold-formed or cold-finished and further worked, or not further worked than forged, or forged, or hot-formed by other means and further worked, n.e.s.

72230091

Wire of stainless steel, in coils, containing by weight < 2,5% nickel, 13% to 25% chromium and 3,5% to 6% aluminium (excl. bars and rods)

72251100

Flat-rolled products of silicon-electrical steel, of a width of >= 600 mm, grain-oriented

72254040

Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of > 10 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel)

72254060

Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of >= 4,75 mm but <= 10 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel)

72254090

Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than hot-rolled, not in coils, of a thickness of < 4,75 mm (excl. products of tool steel, high-speed steel or silicon-electrical steel)

72255020

Flat-rolled products of high-speed steel, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced"

72255080

Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, not further worked than cold-rolled "cold-reduced" (excl. products of high-speed steel or silicon-electrical steel)

72259900

Flat-rolled products of alloy steel other than stainless, of a width of >= 600 mm, hot-rolled or cold-rolled "cold-reduced" and further worked (excl. plated or coated with zinc and products of silicon-electrical steel)

72261100

Flat-rolled products of silicon-electrical steel, of a width of < 600 mm, hot-rolled or cold-rolled "cold-reduced", grain-oriented

72262000

Flat-rolled products of high-speed steel, of a width of <= 600 mm, hot-rolled or cold-rolled "cold-reduced"

72281090

Bars and rods of high-speed steel, not further worked than cold-formed or cold-finished, whether or not further worked, or hot-formed and further worked (excl. forged products, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72282099

Bars and rods of silico-manganese stee, of square or other than rectangular cross-section, only cold-formed or cold-finished, incl. further worked, or hot-rolled and further worked (excl. hot-rolled, hot drawn or extruded, not further worked than clad, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72283020

Bars and rods of tool steel, only hot-rolled, only hot-drawn or only extruded (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72284010

Bars and rods of tool steel, only forged (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72285020

Bars and rods of tool steel, only cold-formed or cold-finished (excl. semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72285069

Bars and rods of alloy steel, other than stainless steel, not further worked than cold-formed or cold-finished, of circular cross-section, of a diameter of < 80 mm (excl. of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72285080

Bars and rods of alloy steel, other than stainless steel, not further worked than cold-formed or cold-finished (excl. of circular cross-section and products of high-speed steel, silico-manganese steel, tool steel, articles of subheading 7228.50.40, semi-finished products, flat-rolled products and hot-rolled bars and rods in irregularly wound coils)

72299050

Wire of steel containing by weight 0,9% to 1,1% of carbon, 0,5% to 2% of chromium and, if present, <= 0,5% of molybdenum, in coils (excl. rolled bars and rods)

73011000

Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements

73041910

Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of <= 168,3 mm (excl. products of stainless steel or of cast iron)

73041930

Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. products of stainless steel or of cast iron)

73041990

Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of > 406,4 mm (excl. products of stainless steel or of cast iron)

73042200

Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas

73042400

Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel

73042910

Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter <= 168,3 mm (excl. products of cast iron)

73042930

Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter > 168,3 mm, but <= 406,4 mm (excl. products of cast iron)

73042990

Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter > 406,4 mm (excl. products of cast iron)

73043180

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled "cold-reduced" (excl. cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and precision tubes)

73044100

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas)

73044983

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of <= 168,3 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes)

73044985

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes)

73044989

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of > 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes)

73045181

Precision tubes, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil and tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight >= 0,9% but <= 1,15% carbon and >= 0,5% but <= 2% chrome, whether or not containing by weight <= 0,5% molybdenum)

73045189

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled "cold-reduced" (excl. line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil, precision tubes, and , pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight >= 0,9% but <= 1,15% carbon and >= 0,5% but <= 2% chrome, whether or not containing by weight <= 0,5% molybdenum)

73045930

Tubes, pipes and hollow profiles of alloy steel (excl. stainless), seamless, of circular cross-section (not cold-drawn or cold-rolled), straight and of uniform wall-thickness, containing by weight >= 0,9% but <= 1,15% carbon and >= 0,5% but <= 2% chromium, whether or not containing by weight <= 0,5% molybdenum (excl. tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29)

73045982

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of <= 168,3 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30)

73045983

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of > 168,3 mm but <= 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30)

73045989

Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of > 406,4 mm (excl. cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30)

73049000

Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excl. products of cast iron)

73051100

Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally submerged arc welded

73051200

Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of > 406,4 mm, of iron or steel, longitudinally arc welded (excl. products longitudinally submerged arc welded)

73052000

Casing of a kind used in drilling for oil or gas, having circular cross-sections and an external diameter of > 406,4 mm, of flat-rolled products of iron or steel

73061900

Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. products of stainless steel or of cast iron)

73062100

Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of <= 406,4 mm

73062900

Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of <= 406,4 mm (excl. products of stainless steel or of cast iron)

73069000

Tubes, pipes and hollow profiles "e.g., open seam, riveted or similarly closed", of iron or steel (excl. of cast iron, seamless or welded tubes and pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of > 406,4 mm)

73071910

Tube or pipe fittings of cast iron (excl. of non-malleable)

73071990

Cast tube or pipe fittings of steel

73072100

Flanges of stainless steel (excl. cast products)

73072210

Sleeves, of stainless steel, threaded (excl. cast products)

73072290

Elbows and bends, of stainless steel, threaded (excl. cast products)

73072310

Butt welding elbows and bends of stainless steel (excl. cast products)

73072910

Threaded tube or pipe fittings of stainless steel (excl. cast products, flanges, elbows, bends and sleeves)

73072980

Tube or pipe fittings of stainless steel (excl. cast, threaded, butt welding fittings and flanges)

73079100

Flanges of iron or steel (excl. cast or stainless products)

73079210

Sleeves of iron or steel, threaded (excl. cast or of stainless steel)

73079290

Elbows and bends, of iron or steel, threaded (excl. cast or of stainless steel)

73079311

Butt welding elbows and bends, of iron or steel, with greatest external diameter <= 609,6 mm (excl. cast iron or stainless steel products)

73079319

Butt welding fittings of iron or steel, with greatest external diameter <= 609,6 mm (excl. cast iron or stainless steel products, elbows, bends and flanges)

73079391

Butt welding elbows and bends, of iron or steel, with greatest external diameter > 609,6 mm (excl. cast iron or stainless steel products)

73079399

Butt welding fittings of iron or steel, with greatest external diameter > 609,6 mm (excl. cast iron or stainless steel products, elbows, bends and flanges)

73079910

Threaded tube or pipe fittings, of iron or steel (excl. cast iron or stainless steel products, flanges, elbows, bends and sleeves)

73079980

Tube or pipe fittings, of iron or steel (excl. of cast iron or stainless steel, threaded, butt welding fittings, and flanges)

73110013

Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure >= 165 bar, of a capacity >= 20 l to <= 50 l (excl. containers specifically constructed or equipped for one or more types of transport)

73181100

Coach screws of iron or steel

73181300

Screw hooks and screw rings, of iron or steel

73181410

Self-tapping screws, of stainless steel (excl. wood screws)

73181535

Screws and bolts, of stainless steel "whether or not with their nuts and washers", without heads (excl. screws and bolts for fixing railway track construction material)

73181548

Screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", without heads, with a tensile strength of >= 800 MPa (excl. screws and bolts for fixing railway track construction material)

73181568

Hexagonal-socket head screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers" (excl. wood screws, self-tapping screws and screws and bolts for fixing railway track construction material)

73181575

Hexagon screws and bolts, of stainless steel "whether or not with their nuts and washers" (excl. with socket head, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material)

73181588

Hexagon screws and bolts, of iron or steel other than stainless "whether or not with their nuts and washers", with a tensile strength of => 800 MPa (excl. with socket head, wood screws, self-tapping screws and screws and bolts for fixing railway track construction material)

73181595

Screws and bolts, of iron or steel "whether or not with their nuts and washers", with heads (excl. with slotted, cross-recessed or hexagonal head; wood screws, self-tapping screws and screws and bolts for fixing railway track construction material, screw hooks and screw rings)

73181631

Blind rivet nuts of stainless steel

73181639

Nuts of stainless steel (excl. blind rivet nuts)

73181640

Blind rivet nuts of iron or steel other than stainless

73181660

Self-locking nuts of iron or steel other than stainless

73181692

Nuts of iron or steel other than stainless, with an inside diameter <= 12 mm (excl. blind rivet nuts and self-locking nuts)

73181699

Nuts of iron or steel other than stainless, with an inside diameter > 12 mm (excl. blind rivet nuts and self-locking nuts)

73181900

Threaded articles, of iron or steel, n.e.s.

73182100

Spring washers and other lock washers, of iron or steel

73182200

Washers of iron or steel (excl. spring washers and other lock washers)

73182400

Cotters and cotter pins, of iron or steel

73182900

Non-threaded articles, of iron or steel

73269040

Pallets and similar platforms for handling goods, of iron or steel

73269050

Reels for cables, piping and the like, of iron or steel

73269092

Articles of iron or steel, open-die forged, n.e.s.

73269094

Articles of iron or steel, closed-die forged, n.e.s.

73269096

Sintered articles of iron or steel, n.e.s.