Covered by CBAM
7306 40 20: covered by UK CBAM
Imports under commodity code 7306 40 20 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, pipes and hollow profiles, welded, of circular cross-section, of stainless steel, cold-drawn or cold-rolled “cold-reduced” (excluding products having internal and external circular cross-sections and an external diameter of greater than 406.4mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas)
- Heading
- 7306: Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
- Sector
- Iron and steel
- HMRC's default value
- 6.588 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 90% have a lower one
- Tax per tonne
- About £63.84, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £638.38. 100 tonnes: about £6,383.77
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7306 40 20 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 7306
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7306 11 00 | Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of stainless steel, of an external diameter of less than or equal to 406.4mm | 3.736 | £36.20 |
| 7306 19 00 | Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of iron or steel, of an external diameter of less than or equal to 406.4mm (excluding products of stainless steel or of cast iron) | 3.924 | £38.02 |
| 7306 21 00 | Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of less than or equal to 406.4mm | 3.942 | £38.20 |
| 7306 29 00 | Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of less than or equal to 406.4mm (excluding products of stainless steel or of cast iron) | 1.909 | £18.50 |
| 7306 30 12 | Precision tubes, welded, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled “cold-reduced” | 3.818 | £37.00 |
| 7306 30 18 | Precision tubes, welded, of circular cross-section, of iron or non-alloy steel (excluding cold-drawn or cold-rolled) | 2.642 | £25.60 |
| 7306 30 41 | Threaded or threadable tubes “gas pipe”, welded, of circular cross-section, of iron or non-alloy steel, plated or coated with zinc | 4.400 | £42.64 |
| 7306 30 49 | Threaded or threadable tubes “gas pipe”, welded, of circular cross-section, of iron or non-alloy steel (excluding products plated or coated with zinc) | 2.651 | £25.69 |
| 7306 30 72 | Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, of an external diameter of less than or equal to 168.3mm, plated or coated with zinc (excluding line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | 4.036 | £39.11 |
| 7306 30 77 | Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel of an external diameter of less than or equal to 168.3mm (excluding plated or coated with zinc and line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used in drilling for oil or gas, precision tubes and threaded or threadable tubes “gas pipe”) | 2.687 | £26.04 |
| 7306 30 80 | Tubes, pipes and hollow profiles, welded, having a circular cross-section, of iron or steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, or precision steel tubes, electrical conduit tubes or threaded or threadable tubes “gas pipe”) | 3.078 | £29.83 |
| 7306 40 80 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel (excluding products cold-drawn or cold-rolled “cold-reduced”, tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | 4.843 | £46.93 |
| 7306 50 21 | Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled “cold-reduced” | 3.921 | £37.99 |
| 7306 50 29 | Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless (excluding cold-drawn or cold-rolled) | 2.811 | £27.24 |
| 7306 50 80 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of alloy steel other than stainless (excluding tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and precision steel tubes) | 3.278 | £31.76 |
| 7306 61 10 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of stainless steel | 5.727 | £55.49 |
| 7306 61 92 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of less than or equal to 2mm | 2.700 | £26.16 |
| 7306 61 99 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of greater than 2mm | 2.663 | £25.80 |
| 7306 69 10 | Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of stainless steel (excluding tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) | 4.069 | £39.43 |
| 7306 69 90 | Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of iron or steel other than stainless steel (excluding tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) | 2.517 | £24.39 |
| 7306 90 00 | Tubes, pipes and hollow profiles “for example, open seam, riveted or similarly closed”, of iron or steel (excluding of cast iron, seamless or welded tubes and pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406,4mm) | 3.948 | £38.26 |
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.