Covered by CBAM
7311 00 91: covered by UK CBAM
Imports under commodity code 7311 00 91 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
- Containers of iron or steel, seamless, for compressed or liquefied gas, of a capacity of less than 1.000l (excluding seamless containers and containers specifically constructed or equipped for one or more types of transport)
- Heading
- 7311: Containers for compressed or liquefied gas, of iron or steel
- Sector
- Iron and steel
- HMRC's default value
- 5.654 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 73% have a lower one
- Tax per tonne
- About £54.79, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £547.87. 100 tonnes: about £5,478.73
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7311 00 91 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 7311
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7311 00 11 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure greater than or equal to 165 bar, of a capacity less than 20l (excluding containers specifically constructed or equipped for one or more types of transport) | 6.949 | £67.34 |
| 7311 00 13 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure greater than or equal to 165 bar, of a capacity greater than or equal to 20l to less than or equal to 50l (excluding containers specifically constructed or equipped for one or more types of transport) | 6.726 | £65.17 |
| 7311 00 19 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure greater than or equal to 165 bar, of a capacity greater than 50l (excluding containers specifically constructed or equipped for one or more types of transport) | 6.589 | £63.85 |
| 7311 00 30 | Containers of iron or steel, seamless, for compressed or liquefied gas, for a pressure less than 165 bar (excluding containers specifically constructed or equipped for one or more types of transport) | 6.297 | £61.02 |
| 7311 00 99 | Containers of iron or steel, seamless, for compressed or liquefied gas, of a capacity of greater than or equal to 1.000l (excluding seamless containers and containers specifically constructed or equipped for one or more types of transport) | 6.557 | £63.54 |
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.