Covered by CBAM
7305 90 00: covered by UK CBAM
Imports under commodity code 7305 90 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
- Tubes and pipes having circular cross-sections and an external diameter of greater than 406.4mm, of flat-rolled products of iron or steel, welded (excluding welded products or products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas)
- Heading
- 7305: Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel
- Sector
- Iron and steel
- HMRC's default value
- 2.555 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 11% have a lower one
- Tax per tonne
- About £24.76, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £247.58. 100 tonnes: about £2,475.80
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7305 90 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 7305
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7305 11 00 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, longitudinally submerged arc welded | 2.744 | £26.59 |
| 7305 12 00 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, longitudinally arc welded (excluding products longitudinally submerged arc welded) | 2.607 | £25.26 |
| 7305 19 00 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of greater than 406.4mm, of flat-rolled products of iron or steel (excluding products longitudinally arc welded) | 3.855 | £37.35 |
| 7305 20 00 | Casing of a kind used in drilling for oil or gas, having circular cross-sections and an external diameter of greater than 406.4mm, of flat-rolled products of iron or steel | 2.281 | £22.10 |
| 7305 31 00 | Tubes and pipes having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, longitudinally welded (excluding products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | 2.995 | £29.02 |
| 7305 39 00 | Tubes and pipes having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, welded (excluding products longitudinally welded or of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | 2.411 | £23.36 |
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.