Covered by CBAM
7229 90 90: covered by UK CBAM
Imports under commodity code 7229 90 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
- Wire of alloy steel other than stainless, in coils (excluding rolled bars and rods, wire of high-speed steel or silico-manganese steel and articles of subheading 7229.90.50)
- Heading
- 7229: Wire of other alloy steel
- Sector
- Iron and steel
- HMRC's default value
- 6.609 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 91% have a lower one
- Tax per tonne
- About £64.04, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £640.41. 100 tonnes: about £6,404.12
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7229 90 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 7229
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7229 20 00 | Wire of silico-manganese steel, in coils (excluding bars and rods) | 6.724 | £65.16 |
| 7229 90 20 | Wire of high-speed steel, in coils (excluding bars and rods) | 5.780 | £56.01 |
| 7229 90 50 | Wire of steel containing by weight 0.9% to 1.1% of carbon, 0.5% to 2% of chromium and, if present, less than or equal to 0.5% of molybdenum, in coils (excluding rolled bars and rods) | 4.153 | £40.24 |
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.