Covered by CBAM
7202 19 00: covered by UK CBAM
Imports under commodity code 7202 19 00 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
- Ferro-manganese, containing by weight less than or equal to 2% carbon
- Heading
- 7202: Ferro-alloys
- Sector
- Iron and steel
- HMRC's default value
- 6.149 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 82% have a lower one
- Tax per tonne
- About £59.58, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £595.84. 100 tonnes: about £5,958.38
- Exclusions
- 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 under 7202 are excluded, but this code isn't
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7202 19 00 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 7202
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7202 11 20 | Ferro-manganese, containing by weight greater than 2% carbon, with a granulometry less than or equal to 5mm and a manganese content by weight greater than 65% | 1.859 | £18.01 |
| 7202 11 80 | Ferro-manganese, containing by weight greater than 2% carbon (excluding ferro-manganese with a granulometry of less than or equal to 5mm and containing by weight greater than 65% manganese) | 1.859 | £18.01 |
| 7202 41 10 | Ferro-chromium, containing by weight greater than 4% but less than or equal to 6% carbon | 2.585 | £25.05 |
| 7202 41 90 | Ferro-chromium, containing by weight greater than 6% carbon | 2.585 | £25.05 |
| 7202 49 10 | Ferro-chromium, containing by weight less than or equal to 0.05% carbon | 3.157 | £30.59 |
| 7202 49 50 | Ferro-chromium, containing by weight greater than 0.05% but less than or equal to 0.5% carbon | 3.157 | £30.59 |
| 7202 49 90 | Ferro-chromium, containing by weight greater than 0.5% but less than or equal to 4% carbon | 3.157 | £30.59 |
| 7202 60 00 | Ferro-nickel | 5.502 | £53.31 |
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.