Covered by CBAM
7209 27 90: covered by UK CBAM
Imports under commodity code 7209 27 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
- Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm (excluding electrical)
- Heading
- 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
- Sector
- Iron and steel
- HMRC's default value
- 2.838 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 21% have a lower one
- Tax per tonne
- About £27.50, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £275.00. 100 tonnes: about £2,750.02
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7209 27 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 7209
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7209 15 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 3mm | 2.842 | £27.54 |
| 7209 16 10 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than 1mm but less than 3mm “electrical” | 2.358 | £22.85 |
| 7209 16 90 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than 1mm but less than 3mm (excluding electrical) | 2.806 | £27.19 |
| 7209 17 10 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm “electrical” | 2.395 | £23.21 |
| 7209 17 90 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm (excluding electrical) | 2.648 | £25.66 |
| 7209 18 10 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, of a thickness of less than 0.5mm “electrical” | 3.887 | £37.67 |
| 7209 18 91 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 0.35mm but less than 0.5mm (excluding electrical) | 2.411 | £23.36 |
| 7209 18 99 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of less than 0.35mm (excluding electrical) | 1.584 | £15.35 |
| 7209 25 00 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 3mm | 3.521 | £34.12 |
| 7209 26 10 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than 1mm but less than 3mm “electrical” | 3.526 | £34.17 |
| 7209 26 90 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than 1mm but less than 3mm (excluding electrical) | 3.524 | £34.15 |
| 7209 27 10 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm “electrical” | 3.526 | £34.17 |
| 7209 28 10 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, of a thickness of less than 0.5mm “electrical” | 3.887 | £37.67 |
| 7209 28 90 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of less than 0.5mm (excluding electrical) | 4.511 | £43.71 |
| 7209 90 20 | Flat-rolled products of iron or steel, of a width of greater than or equal to 600mm, cold-rolled “cold-reduced” and further worked, but not clad, plated or coated, perforated | 3.346 | £32.42 |
| 7209 90 80 | Flat-rolled products of iron or steel, of a width of greater than or equal to 600mm, cold-rolled “cold-reduced” and further worked, but not clad, plated or coated, non-perforated | 2.662 | £25.79 |
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