Covered by CBAM
7304 11 00: covered by UK CBAM
Imports under commodity code 7304 11 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
- Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel
- Heading
- 7304: Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
- Sector
- Iron and steel
- HMRC's default value
- 6.173 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 83% have a lower one
- Tax per tonne
- About £59.82, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £598.16. 100 tonnes: about £5,981.64
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7304 11 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 7304
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7304 19 10 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of less than or equal to 168.3mm (excluding products of stainless steel or of cast iron) | 2.916 | £28.26 |
| 7304 19 30 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding products of stainless steel or of cast iron) | 2.446 | £23.70 |
| 7304 19 90 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of greater than 406.4mm (excluding products of stainless steel or of cast iron) | 2.473 | £23.96 |
| 7304 22 00 | Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas | 6.508 | £63.06 |
| 7304 23 00 | Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excluding products of stainless steel or of cast iron) | 2.298 | £22.27 |
| 7304 24 00 | Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel | 3.703 | £35.88 |
| 7304 29 10 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter less than or equal to 168.3mm (excluding products of cast iron) | 2.657 | £25.75 |
| 7304 29 30 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter greater than 168.3mm, but less than or equal to 406.4mm (excluding products of cast iron) | 2.337 | £22.65 |
| 7304 29 90 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter greater than 406.4mm (excluding products of cast iron) | 2.969 | £28.77 |
| 7304 31 20 | Precision tubes, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used for drilling for oil or gas) | 2.930 | £28.39 |
| 7304 31 80 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled “cold-reduced” (excluding cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and precision tubes) | 2.738 | £26.53 |
| 7304 39 50 | Threaded or threadable tubes “gas pipe”, seamless, of iron or non-alloy steel (excluding of cast iron) | 2.941 | £28.50 |
| 7304 39 82 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of less than or equal to 168.3mm (excluding cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50) | 2.842 | £27.54 |
| 7304 39 83 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50) | 2.958 | £28.66 |
| 7304 39 88 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of greater than 406.4mm (excluding cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50) | 2.944 | £28.53 |
| 7304 41 00 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas) | 6.367 | £61.70 |
| 7304 49 83 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of less than or equal to 168.3mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes) | 5.877 | £56.95 |
| 7304 49 85 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes) | 5.676 | £55.00 |
| 7304 49 89 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of greater than 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes) | 5.912 | £57.29 |
| 7304 51 10 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled “cold-reduced”, straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chromium, whether or not containing by weight less than or equal to 0.5% molybdenum (excluding tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29) | 2.627 | £25.46 |
| 7304 51 81 | Precision tubes, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil and tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chrome, whether or not containing by weight less than or equal to 0.5% molybdenum) | 2.623 | £25.42 |
| 7304 51 89 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil, precision tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chrome, whether or not containing by weight less than or equal to 0.5% molybdenum) | 3.176 | £30.78 |
| 7304 59 30 | Tubes, pipes and hollow profiles of alloy steel (excluding stainless), seamless, of circular cross-section (not cold-drawn or cold-rolled), straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chromium, whether or not containing by weight less than or equal to 0.5% molybdenum (excluding tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29) | 2.712 | £26.28 |
| 7304 59 82 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of less than or equal to 168.3mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30) | 2.966 | £28.74 |
| 7304 59 83 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30) | 2.929 | £28.38 |
| 7304 59 89 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of greater than 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30) | 2.887 | £27.98 |
| 7304 90 00 | Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excluding products of cast iron) | 3.210 | £31.10 |
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