Covered by CBAM
7607 19 90: covered by UK CBAM
Imports under commodity code 7607 19 90 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
- Aluminium foil, not backed, rolled and further worked, of a thickness (excluding any backing) from 0.021mm to 0.2mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material)
- Heading
- 7607: Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
- Sector
- Aluminium
- HMRC's default value
- 5.397 tCO2e per tonne. Of HMRC's 58 aluminium codes, 95% have a lower one
- Tax per tonne
- About £52.84, with the default value at HMRC's illustrative rate of £9.79 per tCO2e
- For example
- 10 tonnes: about £528.37. 100 tonnes: about £5,283.66
- Exclusions
- None apply to this code
- Your 10-digit code
- Import entries use 10-digit commodity codes. Every code that starts 7607 19 90 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 7607
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7607 11 11 | Aluminium foil, not backed, rolled but not further worked, of a thickness of less than 0.021mm, in rolls of a weight of less than or equal to 10kg (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 3.505 | £34.31 |
| 7607 11 19 | Aluminium foil, not backed, rolled but not further worked, of a thickness of less than 0.021mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material and in rolls of a weight less than or equal to 10kg) | 5.248 | £51.38 |
| 7607 11 90 | Aluminium foil, not backed, rolled but not further worked, of a thickness of greater than or equal to 0.021mm but less than or equal to 0.2mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 4.107 | £40.21 |
| 7607 19 10 | Aluminium foil, not backed, rolled and further worked, of a thickness of less than 0.021mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 5.342 | £52.30 |
| 7607 20 10 | Aluminium foil, backed, of a thickness (excluding any backing) of less than 0.021mm (excluding stamping foils of heading 3212, and foil made up as Christmas tree decorating material) | 3.256 | £31.88 |
| 7607 20 91 | Aluminium Composite Panel, of a thickness less than or equal to 0.2mm | 6.023 | £58.97 |
| 7607 20 99 | Aluminium foil, backed, of a thickness (excluding any backing) of greater than or equal to 0.021mm but less than or equal to 0.2mm (excluding stamping foils of heading 3212, foil made up as Christmas tree decorating material, and Aluminium Composite Panel) | 4.193 | £41.05 |
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.