While EU legislation may provide tariff suspensions for certain goods, such as those outlined in Council Regulation (EU) 2023/2890 of 19 December 2023, which amends Regulation (EU) 2021/2278, these suspensions do not exempt imported goods from CBAM obligations.
Regardless of any tariff suspension, CBAM obligations, including reporting requirements, remain applicable to imported goods subject to CBAM regulations.
If you would like to know if your goods are CBAM goods, feel free to use the Free CBAM Identifier.