Covered by CBAM
7310 21 19: covered by UK CBAM
Imports under commodity code 7310 21 19 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
- Cans of iron or steel, of a capacity of less than 50l, which are to be closed by soldering or crimping, of a kind used for preserving drink
- Heading
- 7310: Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not 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
- 4.571 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 61% have a lower one
- Tax per tonne
- About £44.29, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £442.93. 100 tonnes: about £4,429.30
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7310 21 19 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 7310
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7310 10 00 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of greater than or equal to 50l but less than or equal to 300l, not elsewhere specified (excluding containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment) | 3.502 | £33.93 |
| 7310 21 11 | Cans of iron or steel, of a capacity of less than 50l, which are to be closed by soldering or crimping, of a kind used for preserving food | 4.662 | £45.17 |
| 7310 21 91 | Cans of iron or steel, of a capacity of less than 50l, which are to be closed by soldering or crimping, of a wall thickness of less than 0.5mm (excluding cans for compressed or liquefied gas, and cans of a kind used for preserving food and drink) | 3.591 | £34.80 |
| 7310 21 99 | Cans of iron or steel, of a capacity of less than 50l, which are to be closed by soldering or crimping, of a wall thickness of greater than or equal to 0.5mm (excluding cans for compressed or liquefied gas, and cans of a kind used for preserving food and drink) | 4.473 | £43.34 |
| 7310 29 10 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of less than 50l and of a wall thickness of less than 0.5mm, not elsewhere specified (excluding containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping) | 4.232 | £41.01 |
| 7310 29 90 | Tanks, casks, drums, cans, boxes and similar containers, of iron or steel, for any material, of a capacity of less than 50l and of a wall thickness of greater than or equal to 0.5mm, not elsewhere specified (excluding containers for compressed or liquefied gas, or containers fitted with mechanical or thermal equipment, and cans which are to be closed by soldering or crimping) | 4.418 | £42.81 |
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.