Covered by CBAM
7226 99 10: covered by UK CBAM
Imports under commodity code 7226 99 10 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 less than 600mm, hot-rolled or cold-rolled “cold-reduced” and electrolytically plated or coated with zinc (excluding products of high-speed steel or silicon-electrical steel)
- Heading
- 7226: Flat-rolled products of other alloy steel, of a width of less than 600 mm
- Sector
- Iron and steel
- HMRC's default value
- 6.674 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 92% have a lower one
- Tax per tonne
- About £64.67, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £646.71. 100 tonnes: about £6,467.11
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7226 99 10 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 7226
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7226 11 00 | Flat-rolled products of silicon-electrical steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, grain-oriented | 6.777 | £65.67 |
| 7226 19 10 | Flat-rolled products of silicon-electrical steel, of a width of less than 600mm, not further worked than hot-rolled | 5.252 | £50.89 |
| 7226 19 80 | Flat-rolled products of silicon-electrical steel, of a width of less than 600mm, cold-rolled “cold-reduced”, whether or not further worked, or hot-rolled and further worked, non-grain-oriented | 6.720 | £65.12 |
| 7226 20 00 | Flat-rolled products of high-speed steel, of a width of less than or equal to 600mm, hot-rolled or cold-rolled “cold-reduced” | 4.956 | £48.02 |
| 7226 91 20 | Flat-rolled products of tool steel, of a width of less than 600mm, simply hot-rolled | 6.618 | £64.13 |
| 7226 91 91 | Flat-rolled products of alloy steel other than stainless steel, simply hot-rolled, of a thickness of greater than or equal to 4.75mm, of a width of less than 600mm (excluding of tool steel, silicon-electrical steel or high speed steel) | 7.040 | £68.22 |
| 7226 91 99 | Flat-rolled products of alloy steel other than stainless steel, simply hot-rolled, of a thickness of less than 4.75mm, of a width of less than 600mm (excluding of tool steel, silicon-electrical steel or high speed steel) | 4.076 | £39.50 |
| 7226 92 00 | Flat-rolled products of alloy steel other than stainless, of a width of less than 600mm, not further worked than cold-rolled “cold-reduced” (excluding products of high-speed steel or silicon-electrical steel) | 4.062 | £39.36 |
| 7226 99 30 | Flat-rolled products of alloy steel other than stainless, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced” and plated or coated with zinc (excluding electrolytically plated or coated, and products of high-speed steel or silicon-electrical steel) | 5.078 | £49.21 |
| 7226 99 70 | Flat-rolled products of alloy steel other than stainless, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced” and further worked (excluding plated or coated with zinc, and products of high-speed steel or silicon-electrical steel) | 7.172 | £69.50 |
Check all your imports at once
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