Covered by CBAM
7225 91 00: covered by UK CBAM
Imports under commodity code 7225 91 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 alloy steel other than stainless, of a width of greater than or equal to 600mm, hot-rolled or cold-rolled “cold-reduced” and electrolytically plated or coated with zinc (excluding products of silicon-electrical steel)
- Heading
- 7225: Flat-rolled products of other alloy steel, of a width of 600 mm or more
- Sector
- Iron and steel
- HMRC's default value
- 4.522 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 60% have a lower one
- Tax per tonne
- About £43.82, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £438.18. 100 tonnes: about £4,381.82
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7225 91 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 7225
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7225 11 00 | Flat-rolled products of silicon-electrical steel, of a width of greater than or equal to 600mm, grain-oriented | 5.153 | £49.93 |
| 7225 19 10 | Flat-rolled products of silicon-electrical steel, of a width of greater than or equal to 600mm, hot-rolled | 5.953 | £57.68 |
| 7225 19 90 | Flat-rolled products of silicon-electrical steel, of a width of greater than or equal to 600mm, cold-rolled “cold-reduced”, non-grain-oriented | 5.897 | £57.14 |
| 7225 30 10 | Flat-rolled products of tool steel, of a width of greater than or equal to 600mm, not further worked than hot-rolled, in coils | 8.052 | £78.02 |
| 7225 30 30 | Flat-rolled products of high-speed steel, of a width of greater than or equal to 600mm, not further worked than hot-rolled, in coils | 3.949 | £38.27 |
| 7225 30 90 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, not further worked than hot-rolled, in coils (excluding products of tool steel, high-speed steel or silicon-electrical steel) | 8.039 | £77.90 |
| 7225 40 12 | Flat-rolled products of tool steel, of a width of greater than or equal to 600mm, not further worked than hot-rolled, not in coils | 6.674 | £64.67 |
| 7225 40 15 | Flat-rolled products of high-speed steel, of a width of greater than or equal to 600mm, not further worked than hot-rolled, not in coils | 6.721 | £65.13 |
| 7225 40 40 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, not further worked than hot-rolled, not in coils, of a thickness of greater than 10mm (excluding products of tool steel, high-speed steel or silicon-electrical steel) | 4.380 | £42.44 |
| 7225 40 60 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, not further worked than hot-rolled, not in coils, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm (excluding products of tool steel, high-speed steel or silicon-electrical steel) | 3.682 | £35.68 |
| 7225 40 90 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, not further worked than hot-rolled, not in coils, of a thickness of less than 4.75mm (excluding products of tool steel, high-speed steel or silicon-electrical steel) | 3.543 | £34.33 |
| 7225 50 20 | Flat-rolled products of high-speed steel, of a width of greater than or equal to 600mm, not further worked than cold-rolled “cold-reduced” | 6.667 | £64.60 |
| 7225 50 80 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, not further worked than cold-rolled “cold-reduced” (excluding products of high-speed steel or silicon-electrical steel) | 4.300 | £41.67 |
| 7225 92 00 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, hot-rolled or cold-rolled “cold-reduced” and plated or coated with zinc (excluding electrolytically plated or coated and products of silicon-electrical steel) | 6.794 | £65.83 |
| 7225 99 00 | Flat-rolled products of alloy steel other than stainless, of a width of greater than or equal to 600mm, hot-rolled or cold-rolled “cold-reduced” and further worked (excluding plated or coated with zinc and products of silicon-electrical steel) | 4.334 | £42.00 |
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.