Covered by CBAM
7214 99 31: covered by UK CBAM
Imports under commodity code 7214 99 31 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
- Bars and rods of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded, containing less than 0.25% of carbon, of circular cross-section, of a maximum diameter of greater than or equal to 80mm (other than of free-cutting steel, smooth bars and rods, for reinforced concrete, or bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process, or wound after rolling)
- Heading
- 7214: Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling
- Sector
- Iron and steel
- HMRC's default value
- 3.521 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 41% have a lower one
- Tax per tonne
- About £34.12, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £341.18. 100 tonnes: about £3,411.85
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7214 99 31 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 7214
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7214 10 00 | Bars and rods, of iron or non-alloy steel, not further worked than forged (excluding in irregularly wound coils) | 3.682 | £35.68 |
| 7214 20 00 | Bars and rods, of iron or non-alloy steel, with indentations, ribs, grooves or other deformations produced during the rolling process | 3.040 | £29.46 |
| 7214 30 00 | Bars and rods, of non-alloy free-cutting steel, not further worked than hot-rolled, hot-drawn or hot-extruded (excluding containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling) | 2.518 | £24.40 |
| 7214 91 10 | Bars and rods of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, containing by weight less than 0.25% of carbon, of rectangular “other than square” cross-section (excluding those with indentations, ribs, grooves or other deformations produced during the rolling process, bars and rods twisted after rolling, and free-cutting steel) | 2.545 | £24.66 |
| 7214 91 90 | Other bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight greater than or equal to 0.25% of carbon, of rectangular “other than square” cross-section (excluding those with indentations, ribs, grooves or other deformations produced during the rolling process, bars and rods twisted after rolling, and free-cutting steel) | 2.541 | £24.62 |
| 7214 99 10 | Bars and rods of the type used for concrete reinforcement, smooth, of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing less than 0.25% of carbon, of square cross-section or of a cross-section other than rectangular | 2.562 | £24.83 |
| 7214 99 39 | Bars and rods of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded, containing less than 0.25% of carbon, of circular cross-section of a maximum diameter of less than 80mm (other than of free-cutting steel, smooth bars and rods, for reinforced concrete, or bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process, or wound after rolling) | 2.581 | £25.01 |
| 7214 99 50 | Bars and rods of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded, containing by weight less than 0.25% of carbon, of square cross-section or of a cross-section other than square or circular (other than of free-cutting steel, smooth bars and rods, for reinforced concrete, or bars and rods containing indentations, ribs, grooves or other deformations produced during the rolling process, or wound after rolling) | 2.538 | £24.59 |
| 7214 99 71 | Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight greater than or equal to 0.25% carbon, of circular cross-section measuring greater than or equal to 80mm in diameter (excluding bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process, twisted after rolling, and of free-cutting steel) | 3.546 | £34.36 |
| 7214 99 79 | Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight greater than or equal to 0.25% carbon, of circular cross-section measuring less than 80mm in diameter (excluding bars and rods with indentations, ribs, grooves or other deformations produced during the rolling process, twisted after rolling, and of free-cutting steel) | 3.422 | £33.16 |
| 7214 99 95 | Bars and rods of iron or non-alloy steel, only hot-rolled, only hot-drawn or only hot-extruded, containing by weight greater than or equal to 0.25% carbon, of square or of other than rectangular or circular cross-section (excluding indentations, ribs, grooves or other deformations produced during the rolling process, twisted after rolling, and of free-cutting steel) | 3.867 | £37.47 |
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