Covered by CBAM
7302 10 10: covered by UK CBAM
Imports under commodity code 7302 10 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
- Current-conducting rails of iron or steel, with parts of non-ferrous metal, for railway or tramway track (excluding check-rails)
- Heading
- 7302: 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
- Sector
- Iron and steel
- HMRC's default value
- 6.695 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 93% have a lower one
- Tax per tonne
- About £64.87, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £648.75. 100 tonnes: about £6,487.46
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7302 10 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 7302
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 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 |
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.