Covered by CBAM
7201 50 90: covered by UK CBAM
Imports under commodity code 7201 50 90 are covered by the UK carbon border tax (CBAM), in the iron and steel sector. From 1 January 2027 they count towards the £50,000 threshold, and once you're over it you pay tax on the carbon in them.
- HMRC's description
- Alloy pig iron and spiegeleisen, in pigs, blocks or other primary forms (excluding alloy iron containing, by weight, greater than or equal to 0.3% but less than or equal to 1% titanium and greater than or equal to 0.5% but less than or equal to 1% vanadium)
- Heading
- 7201: Pig iron and spiegeleisen in pigs, blocks or other primary forms
- Sector
- Iron and steel
- HMRC's default value
- 1.739 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 2% have a lower one
- Tax per tonne
- About £16.85, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £168.51. 100 tonnes: about £1,685.09
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7201 50 90 is covered
What it means for you
- You only register and pay once your CBAM imports reach £50,000 in 12 months. All covered goods count together, not just this code.
- The tax uses HMRC's default value unless the supplier gives you verified actual emissions for the installation that made the goods, which can be lower. The checker writes the email asking for them.
- If a carbon price was paid where the goods were made, Carbon Price Relief can reduce the tax.
- HMRC sets the rate every quarter from January 2027. Until it does, these figures use its illustrative rate, published 16 October 2026.
Other covered codes under 7201
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7201 10 11 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight less than or equal to 0.5% phosphorus, greater than or equal to 0.4% manganese and less than or equal to 1% silicon | 1.331 | £12.90 |
| 7201 10 19 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight less than or equal to 0.5% phosphorus, greater than or equal to 0.4% manganese and greater than 1% silicon | 1.539 | £14.91 |
| 7201 10 30 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight less than or equal to 0.5% phosphorus, and greater than or equal to 0.1% but less than 0.4% manganese | 2.445 | £23.69 |
| 7201 10 90 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight less than or equal to 0.5% phosphorus, and less than or equal to 0.1% manganese | 2.698 | £26.14 |
| 7201 20 00 | Non-alloy pig iron in pigs, blocks or other primary forms, containing by weight greater than or equal to 0.5% phosphorus | 1.920 | £18.60 |
| 7201 50 10 | Alloy pig iron in pigs, blocks or other primary forms, containing by weight greater than or equal to 0.3% but less than or equal to 1% titanium and greater than or equal to 0.5% but less than or equal to 1% vanadium | 2.054 | £19.90 |
Check all your imports at once
Load your import entries into the free checker to see whether you pass £50,000, when to register and roughly what you'll pay. Your file stays on your computer.