Covered by CBAM
7211 19 00: covered by UK CBAM
Imports under commodity code 7211 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
- Flat-rolled products of iron or non-alloy steel, of a width less than 600mm, simply hot-rolled, not clad, plated or coated, of a thickness less than 4.75mm (excluding “wide flats”)
- Heading
- 7211: Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated
- Sector
- Iron and steel
- HMRC's default value
- 2.670 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 17% have a lower one
- Tax per tonne
- About £25.87, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £258.72. 100 tonnes: about £2,587.23
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7211 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 7211
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7211 13 00 | Flat-rolled products of iron or non-alloy steel, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a width of greater than 150mm but less than 600mm and a thickness of greater than or equal to 4mm, not in coils, without patterns in relief, commonly known as “wide flats” | 1.843 | £17.86 |
| 7211 14 00 | Flat-rolled products of iron or non-alloy steel, of a width less than 600mm, not further worked than hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4,75mm (excluding “wide flats”) | 2.704 | £26.20 |
| 7211 23 20 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, simply cold-rolled “cold-reduced”, not clad, plated or coated, containing by weight less than 0.25% of carbon “electrical” | 3.400 | £32.95 |
| 7211 23 30 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm and of a thickness of greater than or equal to 0.35mm, simply cold-rolled “cold-reduced”, not clad, plated or coated, containing by weight less than 0.25% of carbon (excluding electrical plate) | 3.581 | £34.70 |
| 7211 23 80 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm and of a thickness of less than 0.35mm, simply cold-rolled “cold-reduced”, not clad, plated or coated, containing by weight less than 0.25% of carbon (excluding electrical plate) | 3.468 | £33.60 |
| 7211 29 00 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, simply cold-rolled “cold-reduced”, not clad, plated or coated, containing by weight greater than or equal to 0.25% of carbon | 3.972 | £38.49 |
| 7211 90 20 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced” and further worked, but not clad, plated or coated, perforated | 3.526 | £34.17 |
| 7211 90 80 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced” and further worked, but not clad, plated or coated non-perforated | 3.167 | £30.69 |
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.