Covered by CBAM
7212 40 80: covered by UK CBAM
Imports under commodity code 7212 40 80 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 600mm, hot-rolled or cold-rolled “cold-reduced”, painted, varnished or plastic coated (excluding tinplate, not further worked than varnished, and products plated or coated with chromium oxides or with chromium and chromium oxides, varnished)
- Heading
- 7212: Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated
- Sector
- Iron and steel
- HMRC's default value
- 3.128 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 30% have a lower one
- Tax per tonne
- About £30.31, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £303.10. 100 tonnes: about £3,031.03
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7212 40 80 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 7212
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7212 10 10 | Tinplate of iron or non-alloy steel, of a width of less than 600mm and of a thickness of less than 0.5mm, tinned [coated with a layer of metal containing, by weight, greater than or equal to 97% of tin], not further worked than surface-treated | 2.909 | £28.19 |
| 7212 10 90 | Flat-rolled products of iron or non-alloy steel, hot-rolled or cold-rolled “cold-reduced”, of a width of less than 600mm, tinned (excluding tinplate, not further worked than surface-treated) | 3.616 | £35.04 |
| 7212 20 00 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, electrolytically plated or coated with zinc | 3.577 | £34.66 |
| 7212 30 00 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, tinned (excluding electrolytically plated or coated with zinc) | 3.504 | £33.95 |
| 7212 40 20 | Tinplate of a width of less than 600mm and of a thickness of less than 0.5mm, tinned [coated with a layer of metal containing, by weight, greater than or equal to 97% of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, varnished | 3.151 | £30.53 |
| 7212 50 20 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with chromium oxides or with chromium and chromium oxides (excluding varnished) | 3.524 | £34.15 |
| 7212 50 30 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with chromium or nickel | 2.947 | £28.56 |
| 7212 50 40 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with copper | 2.176 | £21.09 |
| 7212 50 61 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with aluminium-zinc alloys | 4.495 | £43.56 |
| 7212 50 69 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with aluminium (excluding products plated or coated with aluminium-zinc alloys) | 3.123 | £30.26 |
| 7212 50 90 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, clad (excluding products plated or coated with tin or zinc, copper, with chromium oxides or with chromium and chromium oxides, chromium, nickel or aluminium, painted or varnished, and plastic-coated) | 4.240 | £41.09 |
| 7212 60 00 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, clad | 3.733 | £36.17 |
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