Covered by CBAM
7309 00 10: covered by UK CBAM
Imports under commodity code 7309 00 10 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
- Reservoirs, tanks, vats and similar containers, of iron or steel, for gases other than compressed or liquefied gas, of a capacity of greater than 300l (excluding containers fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport)
- Heading
- 7309: Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
- Sector
- Iron and steel
- HMRC's default value
- 6.288 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 84% have a lower one
- Tax per tonne
- About £60.93, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £609.31. 100 tonnes: about £6,093.07
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7309 00 10 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 7309
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7309 00 30 | Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, lined or heat-insulated and of a capacity of greater than 300l (excluding containers fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 6.547 | £63.44 |
| 7309 00 51 | Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, of a capacity of greater than 100,000l (excluding containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 7.046 | £68.28 |
| 7309 00 59 | Reservoirs, tanks, vats and similar containers, of iron or steel, for liquids, of a capacity of less than or equal to 100,000l but greater than 300l (excluding containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 6.781 | £65.71 |
| 7309 00 90 | Reservoirs, tanks, vats and similar containers, of iron or steel, for solids, of a capacity of greater than 300l (excluding containers lined or heat-insulated or fitted with mechanical or thermal equipment and containers specifically constructed or equipped for one or more types of transport) | 7.050 | £68.31 |
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.