Covered by CBAM
7606 12 11: covered by UK CBAM
Imports under commodity code 7606 12 11 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
- Beverage can body stock, of aluminium alloys, of a thickness of greater than 0.2mm
- Heading
- 7606: Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm
- Sector
- Aluminium
- HMRC's default value
- 4.219 tCO2e per tonne. Of HMRC's 58 aluminium codes, 60% have a lower one
- Tax per tonne
- About £41.30, with the default value at HMRC's illustrative rate of £9.79 per tCO2e
- For example
- 10 tonnes: about £413.04. 100 tonnes: about £4,130.40
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7606 12 11 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 7606
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7606 11 30 | Aluminium Composite Panel, of non-alloy aluminium, of a thickness of greater than 0.2mm | 4.522 | £44.27 |
| 7606 11 50 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than 0.2mm, square or rectangular, painted, varnished or coated with plastics (excluding Aluminium Composite Panel) | 4.476 | £43.82 |
| 7606 11 91 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than 0.2mm but less than 3mm, square or rectangular (excluding such products painted, varnished or coated with plastics, and expanded plates, sheets and strip) | 3.388 | £33.17 |
| 7606 11 93 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than or equal to 3mm but less than 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 3.946 | £38.63 |
| 7606 11 99 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than or equal to 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 4.176 | £40.88 |
| 7606 12 19 | Beverage can end stock and tab stock, of aluminium alloys, of a thickness of greater than 0.2mm | 3.067 | £30.03 |
| 7606 12 30 | Aluminium Composite Panel, of aluminium alloys, of a thickness of greater than 0.2mm | 4.416 | £43.23 |
| 7606 12 50 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than 0.2mm, square or rectangular, painted, varnished or coated with plastics (excluding beverage can body stock, end stock and tab stock, and Aluminium Composite Panel) | 4.418 | £43.25 |
| 7606 12 92 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than 0.2mm but less than 3mm, square or rectangular (excluding painted, varnished or coated with plastics, expanded plates, sheets and strip, beverage can body stock, end stock and tab stock) | 3.397 | £33.26 |
| 7606 12 93 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than or equal to 3mm but less than 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 3.950 | £38.67 |
| 7606 12 99 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than or equal to 6mm, square or rectangular (excluding such products painted, varnished or coated with plastics) | 3.691 | £36.13 |
| 7606 91 00 | Plates, sheets and strip, of non-alloy aluminium, of a thickness of greater than 0.2mm (other than square or rectangular) | 4.167 | £40.79 |
| 7606 92 00 | Plates, sheets and strip, of aluminium alloys, of a thickness of greater than 0.2mm (other than square or rectangular) | 2.962 | £29.00 |
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.