Covered by CBAM
7307 11 90: covered by UK CBAM
Imports under commodity code 7307 11 90 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
- Tube or pipe fittings of non-malleable cast iron (excluding products of a kind used in pressure systems)
- Heading
- 7307: Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
- Sector
- Iron and steel
- HMRC's default value
- 3.649 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 47% have a lower one
- Tax per tonne
- About £35.36, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £353.59. 100 tonnes: about £3,535.88
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7307 11 90 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 7307
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7307 11 10 | Tube or pipe fittings of non-malleable cast iron, of a kind used in pressure systems | 3.785 | £36.68 |
| 7307 19 10 | Tube or pipe fittings of cast iron (excluding of non-malleable) | 3.571 | £34.60 |
| 7307 19 90 | Cast tube or pipe fittings of steel | 4.182 | £40.52 |
| 7307 21 00 | Flanges of stainless steel (excluding cast products) | 5.335 | £51.70 |
| 7307 22 10 | Sleeves, of stainless steel, threaded (excluding cast products) | 4.530 | £43.90 |
| 7307 22 90 | Elbows and bends, of stainless steel, threaded (excluding cast products) | 5.068 | £49.11 |
| 7307 23 10 | Butt welding elbows and bends of stainless steel (excluding cast products) | 4.951 | £47.98 |
| 7307 23 90 | Butt welding tube or pipe fittings of stainless steel (excluding cast products and elbows and bends) | 5.221 | £50.59 |
| 7307 29 10 | Threaded tube or pipe fittings of stainless steel (excluding cast products, flanges, elbows, bends and sleeves) | 4.823 | £46.73 |
| 7307 29 80 | Tube or pipe fittings of stainless steel (excluding cast, threaded, butt welding fittings and flanges) | 4.779 | £46.31 |
| 7307 91 00 | Flanges of iron or steel (excluding cast or stainless products) | 3.602 | £34.90 |
| 7307 92 10 | Sleeves of iron or steel, threaded (excluding cast or of stainless steel) | 3.620 | £35.08 |
| 7307 92 90 | Elbows and bends, of iron or steel, threaded (excluding cast or of stainless steel) | 3.052 | £29.57 |
| 7307 93 11 | Butt welding elbows and bends, of iron or steel, with greatest external diameter less than or equal to 609.6mm (excluding cast iron or stainless steel products) | 3.467 | £33.60 |
| 7307 93 19 | Butt welding fittings of iron or steel, with greatest external diameter less than or equal to 609.6mm (excluding cast iron or stainless steel products, elbows, bends and flanges) | 3.399 | £32.94 |
| 7307 93 91 | Butt welding elbows and bends, of iron or steel, with greatest external diameter greater than 609.6mm (excluding cast iron or stainless steel products) | 3.491 | £33.83 |
| 7307 93 99 | Butt welding fittings of iron or steel, with greatest external diameter greater than 609.6mm (excluding cast iron or stainless steel products, elbows, bends and flanges) | 3.379 | £32.74 |
| 7307 99 10 | Threaded tube or pipe fittings, of iron or steel (excluding cast iron or stainless steel products, flanges, elbows, bends and sleeves) | 3.694 | £35.79 |
| 7307 99 80 | Tube or pipe fittings, of iron or steel (excluding of cast iron or stainless steel, threaded, butt welding fittings, and flanges) | 3.519 | £34.10 |
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.