Covered by CBAM
7604 29 10: covered by UK CBAM
Imports under commodity code 7604 29 10 are covered by the UK carbon border tax (CBAM), in the aluminium 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
- Bars and rods of aluminium alloys
- Heading
- 7604: Aluminium bars, rods and profiles
- Sector
- Aluminium
- HMRC's default value
- 3.365 tCO2e per tonne. Of HMRC's 58 aluminium codes, 32% have a lower one
- Tax per tonne
- About £32.94, with the default value at HMRC's illustrative rate of £9.79 per tCO2e
- For example
- 10 tonnes: about £329.43. 100 tonnes: about £3,294.34
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7604 29 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 7604
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7604 10 10 | Bars, rods and profiles, of non-alloy aluminium | 3.021 | £29.58 |
| 7604 10 90 | Profiles of non-alloy aluminium, not elsewhere specified | 4.265 | £41.75 |
| 7604 21 00 | Hollow profiles of aluminium alloys, not elsewhere specified | 3.894 | £38.12 |
| 7604 29 90 | Solid profiles, of aluminium alloys, not elsewhere specified | 4.014 | £39.30 |
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.