Covered by CBAM
7326 20 00: covered by UK CBAM
Imports under commodity code 7326 20 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
- Articles of iron or steel wire, not elsewhere specified
- Heading
- 7326: Other articles of iron or steel
- Sector
- Iron and steel
- HMRC's default value
- 3.309 tCO2e per tonne. Of HMRC's 478 iron and steel codes, 34% have a lower one
- Tax per tonne
- About £32.06, with the default value at HMRC's illustrative rate of £9.69 per tCO2e
- For example
- 10 tonnes: about £320.64. 100 tonnes: about £3,206.42
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7326 20 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 7326
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7326 11 00 | Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked | 3.493 | £33.85 |
| 7326 19 10 | Articles of iron or steel, open-die forged, but not further worked, not elsewhere specified (excluding grinding balls and similar articles for mills) | 4.124 | £39.96 |
| 7326 19 90 | Articles of iron or steel, closed-die forged or stamped, but not further worked, not elsewhere specified (excluding grinding balls and similar articles for mills) | 3.528 | £34.19 |
| 7326 90 30 | Ladders and steps, of iron or steel | 3.367 | £32.63 |
| 7326 90 40 | Pallets and similar platforms for handling goods, of iron or steel | 3.294 | £31.92 |
| 7326 90 50 | Reels for cables, piping and the like, of iron or steel | 3.039 | £29.45 |
| 7326 90 60 | Ventilators, non-mechanical, guttering, hooks and like articles used in the building industry, not elsewhere specified, of iron or steel | 3.676 | £35.62 |
| 7326 90 92 | Articles of iron or steel, open-die forged, not elsewhere specified | 3.246 | £31.45 |
| 7326 90 94 | Articles of iron or steel, closed-die forged, not elsewhere specified | 3.158 | £30.60 |
| 7326 90 96 | Sintered articles of iron or steel, not elsewhere specified | 3.369 | £32.65 |
| 7326 90 98 | Articles of iron or steel, not elsewhere specified | 3.439 | £33.32 |
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.