Covered by CBAM
7208 52 99: covered by UK CBAM
Imports under commodity code 7208 52 99 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
- Flat-rolled products of iron or non-alloy steel, of a width of less than 2.050mm but greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm, without patterns in relief (excluding rolled on four faces or in a closed bow pass of a width less than or equal to 1.250mm)
- Heading
- 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
- Sector
- Iron and steel
- HMRC's default value
- 2.687 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 17% have a lower one
- Tax per tonne
- About £26.04, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £260.37. 100 tonnes: about £2,603.70
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7208 52 99 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 7208
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7208 10 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process | 2.722 | £26.38 |
| 7208 25 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm, pickled, without patterns in relief | 2.823 | £27.35 |
| 7208 26 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 3mm but less than 4.75mm, pickled, without patterns in relief | 3.070 | £29.75 |
| 7208 27 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of less than 3mm, pickled, without patterns in relief | 2.649 | £25.67 |
| 7208 36 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 10mm, not pickled, without patterns in relief | 3.240 | £31.40 |
| 7208 37 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than 10mm, not pickled, without patterns in relief | 3.314 | £32.11 |
| 7208 38 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 3mm but less than 4,75mm, not pickled, without patterns in relief | 3.778 | £36.61 |
| 7208 39 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of less than 3mm, not pickled, without patterns in relief | 3.468 | £33.60 |
| 7208 40 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process | 2.987 | £28.94 |
| 7208 51 20 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than 15mm, without patterns in relief | 2.941 | £28.50 |
| 7208 51 91 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 2.050mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than 10mm but less than or equal to 15mm, without patterns in relief (excluding “wide flats”) | 2.923 | £28.32 |
| 7208 51 98 | Flat-rolled products of iron or non-alloy steel, of a width of less than 2.050mm but greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than 10mm but less than or equal to 15mm, without patterns in relief | 2.582 | £25.02 |
| 7208 52 10 | Flat-rolled products of iron or non-alloy steel, of a width of less than or equal to 1.250mm, not in coils, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm, without patterns in relief | 4.316 | £41.82 |
| 7208 52 91 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 2.050mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm, without patterns in relief | 3.555 | £34.45 |
| 7208 53 10 | Flat-rolled products of iron or non-alloy steel, of a width of less than or equal to 1.250mm, not in coils, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a thickness of greater than or equal to 4mm but less than 4.75mm, without patterns in relief | 2.674 | £25.91 |
| 7208 53 90 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 3mm but less than 4.75mm, without patterns in relief (excluding rolled on four faces or in a closed bow pass of a width less than or equal to 1.250mm and of a thickness of greater than or equal to 4mm) | 2.671 | £25.88 |
| 7208 54 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of less than 3mm, without patterns in relief | 2.671 | £25.88 |
| 7208 90 20 | Flat-rolled products of iron or steel, of a width greater than or equal to 600mm, hot-rolled and further worked, but not clad, plated or coated, perforated | 4.675 | £45.30 |
| 7208 90 80 | Flat-rolled products of iron or steel, of a width greater than or equal to 600mm, hot-rolled and further worked, but not clad, plated or coated, non-perforated | 3.562 | £34.52 |
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