Covered by CBAM
Commodity code 7612 and UK CBAM
Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.
4 codes under heading 7612 are covered by the UK carbon border tax (CBAM), in the aluminium sector. Every code under 7612 is covered. HMRC's default values run from 4.288 to 4.887 tCO2e per tonne, so roughly £41.98 to £47.84 tax per tonne, at HMRC's illustrative rate of £9.79 per tCO2e.
| Code | Description | Default value (tCO2e per tonne) | Tax per tonne |
|---|---|---|---|
| 7612 10 00 | Collapsible tubular containers, of aluminium | 4.596 | £44.99 |
| 7612 90 20 | Containers of a kind used for aerosols, of aluminium | 4.288 | £41.98 |
| 7612 90 30 | Casks, drums, cans, boxes and similar containers, of aluminium, manufactured from foil of a thickness less than or equal to 0.2mm | 4.430 | £43.37 |
| 7612 90 80 | Casks, drums, cans, boxes and similar containers less than or equal to 300l, of aluminium, for any material (other than compressed or liquefied gas), not elsewhere specified (other than collapsible tubular containers, containers for aerosols and containers manufactured from foil of a thickness less than or equal to 0.2mm | 4.887 | £47.84 |
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