Covered by CBAM
7308 10 00: covered by UK CBAM
Imports under commodity code 7308 10 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
- Bridges and bridge-sections, of iron or steel
- Heading
- 7308: Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
- Sector
- Iron and steel
- HMRC's default value
- 4.989 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 66% have a lower one
- Tax per tonne
- About £48.34, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £483.43. 100 tonnes: about £4,834.34
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7308 10 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 7308
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7308 20 00 | Towers and lattice masts, of iron or steel | 5.973 | £57.88 |
| 7308 30 00 | Doors, windows and their frames and thresholds for doors, of iron or steel | 6.510 | £63.08 |
| 7308 40 00 | Equipment for scaffolding, shuttering, propping or pit-propping (excluding composite sheetpiling products and formwork panels for poured-in-place concrete, which have the characteristics of moulds) | 6.366 | £61.69 |
| 7308 90 51 | Panels comprising two walls of profiled “ribbed” sheet, of iron or steel, with an insulating core | 6.523 | £63.21 |
| 7308 90 59 | Structures and parts of structures, of iron or steel, solely or principally of sheet, not elsewhere specified (excluding doors and windows and their frames, and panels comprising two walls of profiled “ribbed” sheet, of iron or steel, with an insulating core) | 6.515 | £63.13 |
| 7308 90 98 | Structures and parts of structures of iron or steel, not elsewhere specified (excluding bridges and bridge-sections; towers; lattice masts; doors, windows and their frames and thresholds; equipment for scaffolding, shuttering, propping or pit-propping, and products made principally of sheet) | 6.374 | £61.76 |
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.