Every commodity code covered by UK CBAM
From 1 January 2027 the UK carbon border tax applies to imports of iron and steel, aluminium, cement, fertiliser and hydrogen. These are the 570 commodity codes HMRC has set a default emissions value for, by heading. Open a heading to see each code's default value and tax per tonne.
Cement 6 codes
Iron and steel 478 codes
- 2601 Iron ores and concentrates, including roasted iron pyrites (1 code)
- 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms (7 codes)
- 7202 Ferro-alloys (9 codes)
- 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms (2 codes)
- 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel (3 codes)
- 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) (2 codes)
- 7207 Semi-finished products of iron or non-alloy steel (18 codes)
- 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated (20 codes)
- 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated (17 codes)
- 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated (15 codes)
- 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated (9 codes)
- 7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated (13 codes)
- 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel (10 codes)
- 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling (12 codes)
- 7215 Other bars and rods of iron or non-alloy steel (5 codes)
- 7216 Angles, shapes and sections of iron or non-alloy steel (22 codes)
- 7217 Wire of iron or non-alloy steel (16 codes)
- 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel (7 codes)
- 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more (24 codes)
- 7220 Flat-rolled products of stainless steel, of a width of less than 600 mm (10 codes)
- 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel (2 codes)
- 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel (20 codes)
- 7223 Wire of stainless steel (4 codes)
- 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel (11 codes)
- 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more (16 codes)
- 7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm (11 codes)
- 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel (5 codes)
- 7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel (25 codes)
- 7229 Wire of other alloy steel (4 codes)
- 7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel (2 codes)
- 7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails (9 codes)
- 7303 Tubes, pipes and hollow profiles, of cast iron (2 codes)
- 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel (28 codes)
- 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel (7 codes)
- 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel (22 codes)
- 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel (20 codes)
- 7308 Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel (7 codes)
- 7309 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment (5 codes)
- 7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment (7 codes)
- 7311 Containers for compressed or liquefied gas, of iron or steel (6 codes)
- 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel (31 codes)
- 7326 Other articles of iron or steel (12 codes)
Not covered: 7202 21, 7202 30, 7202 50, 7202 70, 7202 80, 7202 91, 7202 92, 7202 93, 7202 99 10, 7202 99 30, 7202 99 80, 7204.
Hydrogen 1 code
- 2804 Hydrogen, rare gases and other non-metals (1 code)
Fertiliser 27 codes
- 2808 Nitric acid; sulphonitric acids (1 code)
- 2814 Ammonia, anhydrous or in aqueous solution (2 codes)
- 2834 Nitrites; nitrates (1 code)
- 3102 Mineral or chemical fertilisers, nitrogenous (14 codes)
- 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg (9 codes)
Not covered: 3105 60.
Aluminium 58 codes
- 7601 Unwrought aluminium (5 codes)
- 7603 Aluminium powders and flakes (2 codes)
- 7604 Aluminium bars, rods and profiles (5 codes)
- 7605 Aluminium wire (4 codes)
- 7606 Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm (14 codes)
- 7607 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm (8 codes)
- 7608 Aluminium tubes and pipes (4 codes)
- 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) (1 code)
- 7610 Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures (3 codes)
- 7611 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment (1 code)
- 7612 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment (4 codes)
- 7613 Aluminium containers for compressed or liquefied gas (1 code)
- 7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated (2 codes)
- 7616 Other articles of aluminium (4 codes)
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