Covered by CBAM
7216 40 90: covered by UK CBAM
Imports under commodity code 7216 40 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
- T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of greater than or equal to 80mm
- Heading
- 7216: Angles, shapes and sections of iron or non-alloy steel
- Sector
- Iron and steel
- HMRC's default value
- 2.427 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 6% have a lower one
- Tax per tonne
- About £23.52, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £235.18. 100 tonnes: about £2,351.76
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7216 40 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 7216
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7216 10 00 | U, I or H sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm | 2.547 | £24.68 |
| 7216 21 00 | L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm | 2.574 | £24.94 |
| 7216 22 00 | T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm | 2.545 | £24.66 |
| 7216 31 10 | U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 220mm | 2.530 | £24.52 |
| 7216 31 90 | U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 220mm | 2.519 | £24.41 |
| 7216 32 11 | I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 220mm | 2.633 | £25.51 |
| 7216 32 19 | I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 220mm (excluding 7216.32.11) | 2.723 | £26.39 |
| 7216 32 91 | I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 220mm | 2.695 | £26.11 |
| 7216 32 99 | I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 220mm (excluding 7216.32.91) | 4.687 | £45.42 |
| 7216 33 10 | H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 180mm | 2.990 | £28.97 |
| 7216 33 90 | H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 180mm | 2.665 | £25.82 |
| 7216 40 10 | L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of greater than or equal to 80mm | 2.541 | £24.62 |
| 7216 50 10 | Sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, with a cross-section which is capable of being enclosed in a square the side of which is less than or equal to 80mm (excluding U, I, H, L or T sections) | 2.604 | £25.23 |
| 7216 50 91 | Bulb sections “bulb flat”, only hot-rolled, hot-drawn or hot-extruded | 2.542 | £24.63 |
| 7216 50 99 | Profile of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded (other than with a cross-section which is capable of being enclosed in a square the side of which is less than or equal to 80mm, and U-, I-, H-, L- or T-sections and ribbed sections [ribbed steel]) | 3.363 | £32.59 |
| 7216 61 10 | c, l, u, z, omega or open-ended sections of iron or non-alloy steel, simply cold-formed or cold-finished, obtained from flat-rolled products | 3.640 | £35.27 |
| 7216 61 90 | Angles, shapes and sections (other than c, l, u, z, omega or open-ended sections) of iron or non-alloy steel, simply cold-formed or cold-finished, obtained from flat-rolled products | 3.675 | £35.61 |
| 7216 69 00 | Angles, shapes and sections, of iron or non-alloy steel, not further worked than cold-formed or cold-finished (excluding profiled sheet) | 2.799 | £27.12 |
| 7216 91 10 | Sheets of iron or non-alloy steel, cold-formed or cold finished, profiled “ribbed” | 4.070 | £39.44 |
| 7216 91 80 | Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold-finished from flat-rolled products and further worked (excluding profiled sheet) | 2.562 | £24.83 |
| 7216 99 00 | Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold-finished and further worked, or hot-forged, or hot-formed by other means and further worked, not elsewhere specified (excluding from flat-rolled products) | 4.172 | £40.43 |
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