Covered by CBAM
7207 11 14: covered by UK CBAM
Imports under commodity code 7207 11 14 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
- Semi-finished products, of iron or non-alloy steel, containing by weight less than 0.25% carbon, of square or rectangular cross-section, the width less than twice the thickness of less than or equal to 130mm, rolled or obtained by continuous casting (excluding free-cutting steel)
- Heading
- 7207: Semi-finished products of iron or non-alloy steel
- Sector
- Iron and steel
- HMRC's default value
- 2.856 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 22% have a lower one
- Tax per tonne
- About £27.67, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £276.75. 100 tonnes: about £2,767.46
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7207 11 14 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 7207
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7207 11 11 | Semi-finished products, of non-alloy free-cutting steel, containing by weight less than 0.25% carbon, of square or rectangular cross-section, the width less than twice the thickness, rolled or obtained by continuous casting | 3.469 | £33.61 |
| 7207 11 16 | Semi-finished products, of iron or non-alloy steel, containing by weight less than 0.25% carbon, of square or rectangular cross-section, the width less than twice the thickness of greater than 130mm, rolled or obtained by continuous casting (excluding free-cutting steel) | 3.590 | £34.79 |
| 7207 11 90 | Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% carbon, of rectangular cross-section, the width less than twice the thickness, forged | 2.803 | £27.16 |
| 7207 12 10 | Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% of carbon, of rectangular “other than square” cross-section, the width measuring greater than or equal to twice the thickness, rolled or obtained by continuous casting | 3.571 | £34.60 |
| 7207 12 90 | Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% carbon, of rectangular “other than square” cross-section, the width greater than or equal to twice the thickness, forged | 4.748 | £46.01 |
| 7207 19 12 | Semi-finished products, of iron or non-alloy steel, containing by weight less than 0.25% carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting | 3.595 | £34.84 |
| 7207 19 19 | Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% carbon, of circular or polygonal cross-section, forged | 3.792 | £36.74 |
| 7207 19 80 | Semi-finished products of iron or non-alloy steel, containing by weight less than 0.25% carbon (excluding semi-products, of square, rectangular, circular or polygonal cross-section) | 3.600 | £34.88 |
| 7207 20 11 | Semi-finished products, of non-alloy free-cutting steel, containing by weight greater than or equal to 0.25% carbon, of square or rectangular cross-section, the width less than twice the thickness, rolled or obtained by continuous casting | 2.486 | £24.09 |
| 7207 20 15 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.25% but less than 0.6% carbon, of square or rectangular cross-section, the width less than twice the thickness, rolled or obtained by continuous casting (excluding free-cutting steel) | 4.504 | £43.64 |
| 7207 20 17 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.6% carbon, of square or rectangular cross-section, the width less than twice the thickness, rolled or obtained by continuous casting (excluding free-cutting steel) | 4.435 | £42.98 |
| 7207 20 19 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.25% carbon, of square or rectangular cross-section, the width less than twice the thickness, forged | 3.645 | £35.32 |
| 7207 20 32 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.25% of carbon, of rectangular “other than square” cross-section, the width measuring greater than or equal to twice the thickness, rolled or obtained by continuous casting | 3.994 | £38.70 |
| 7207 20 39 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.25% carbon, of rectangular “other than square” cross-section and the width greater than or equal to twice the thickness, forged | 4.752 | £46.05 |
| 7207 20 52 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.25% carbon, of circular or polygonal cross-section, rolled or obtained by continuous casting | 3.489 | £33.81 |
| 7207 20 59 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.6% carbon, of circular or polygonal cross-section, forged | 3.763 | £36.46 |
| 7207 20 80 | Semi-finished products of iron or non-alloy steel, containing by weight greater than or equal to 0.25% carbon (excluding those of square, rectangular, circular or polygonal cross-section) | 3.521 | £34.12 |
Check all your imports at once
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