Covered by CBAM
Commodity code 7302 and UK CBAM
Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails.
9 codes under heading 7302 are covered by the UK carbon border tax (CBAM), in the iron and steel sector. Every code under 7302 is covered. HMRC's default values run from 4.117 to 6.826 tCO2e per tonne, so roughly £39.89 to £66.14 tax per tonne, at HMRC's illustrative rate of £9.69 per tCO2e.
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7302 10 10 | Current-conducting rails of iron or steel, with parts of non-ferrous metal, for railway or tramway track (excluding check-rails) | 6.695 | £64.87 |
| 7302 10 22 | Vignole rails of iron or steel, for railway or tramway track, new, of a weight of greater than or equal to 36kg/m | 6.223 | £60.30 |
| 7302 10 28 | Vignole rails of iron or steel, for railway or tramway track, new, of a weight of less than 36kg/m | 6.826 | £66.14 |
| 7302 10 40 | Grooved rails of iron or steel, for railway or tramway track, new | 6.402 | £62.04 |
| 7302 10 50 | Rails of iron or steel, for railway or tramway track, new (excluding Vignole rails, grooved rails, and current-conducting rails with parts of non-ferrous metal) | 6.645 | £64.39 |
| 7302 10 90 | Rails of iron or steel, for railway or tramway track, used (excluding current-conducting rails with parts of non-ferrous metal) | 4.117 | £39.89 |
| 7302 30 00 | Switch blades, crossing frogs, point rods and other crossing pieces, for railway or tramway track, of iron or steel | 5.570 | £53.97 |
| 7302 40 00 | Fish-plates and sole plates of iron or steel, for railways or tramways | 6.110 | £59.21 |
| 7302 90 00 | Sleepers “cross-ties”, check-rails, rack rails, chairs, chair wedges, rail clips, bedplates and ties and other specialised material for the jointing or fixing of railway or tramway track, of iron or steel (excluding rails, switch blades, crossing frogs, point rods and other crossing pieces, and fish-plates and sole plates) | 4.712 | £45.66 |
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