uk cbam/commodity codes
UK CBAM commodity codes
HM Revenue & Customs (HMRC) lists the goods in UK CBAM scope by commodity code: 41 entries at mixed lengths, from a whole chapter (72) down to one 8-digit code, plus 13 "Except" rows. A listed heading covers every subheading under it unless an Except row takes it back out. In force from 1 January 2027.
- Checking one code? The scope checker resolves it against both lists, exceptions included, and shows EU scope alongside.
- Electricity is not in UK scope, unlike EU CBAM. Ferro-alloys under 7202 and ferrous scrap under 7204 are carved out of chapter 72.
- Each in-scope 8-digit code has one HMRC default value: see all 570 default values, or price an import in the UK cost calculator.
Aluminium · 14 entries · Carbon dioxide and perfluorocarbons
| Code | Description (HMRC) | Default values |
|---|---|---|
| 7601 | Unwrought aluminium | 5 |
| 7603 | Aluminium powders and flakes | 2 |
| 7604 | Aluminium bars, rods and profiles | 5 |
| 7605 | Aluminium wire | 4 |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 millimetres (mm) | 14 |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.,2mm | 8 |
| 7608 | Aluminium tubes and pipes | 4 |
| 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | 1 |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | 3 |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres (l), whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 1 |
| 7612 | 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 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 4 |
| 7613 | Aluminium containers for compressed or liquefied gas | 1 |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | 2 |
| 7616 | Other articles of aluminium | 4 |
Cement · 6 entries · Carbon dioxide
| Code | Description (HMRC) | Default values |
|---|---|---|
| 2507 00 80 | Other kaolinic clays | 1 |
| 2523 10 | Cement clinkers | 1 |
| 2523 21 | White Portland cement, whether or not artificially coloured | 1 |
| 2523 29 | Other Portland cement | 1 |
| 2523 30 | Aluminous cement | 1 |
| 2523 90 | Other hydraulic cements | 1 |
Fertilisers · 5 entries · Carbon dioxide and nitrous oxide
| Code | Description (HMRC) | Default values |
|---|---|---|
| 2808 00 | Nitric acid, sulphonitric acids | 1 |
| 2814 | Ammonia, anhydrous or in aqueous solution | 2 |
| 2834 21 | Nitrates of potassium | 1 |
| 3102 | Mineral or chemical fertilisers, nitrogenous | 14 |
| 3105 | Mineral or chemical fertilisers containing 2 or 3 of the fertilising elements nitrogen, phosphorus and potassium, other fertilisers, goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg | 9 |
Hydrogen · 1 entry · Carbon dioxide
| Code | Description (HMRC) | Default values |
|---|---|---|
| 2804 10 | Hydrogen | 1 |
Iron & steel · 15 entries · Carbon dioxide
| Code | Description (HMRC) | Default values |
|---|---|---|
| 2601 12 | Agglomerated iron ores and concentrates, other than roasted iron pyrites | 1 |
| 72 | Iron and steel | 319 |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements, welded angles, shapes and sections, of iron or steel | 2 |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | 9 |
| 7303 | Tubes, pipes and hollow profiles, of cast iron | 2 |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | 28 |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4mm, of iron or steel | 7 |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | 22 |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | 20 |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | 7 |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 5 |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | 7 |
| 7311 | Containers for compressed or liquefied gas, of iron or steel | 6 |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | 31 |
| 7326 | Other articles of iron or steel | 12 |
Out of scope: the 13 exceptions
| Code | Description (HMRC) | Carved out of |
|---|---|---|
| 3105 60 | Mineral or chemical fertilisers containing the 2 fertilising elements phosphorus and potassium | 3105 |
| 7202 21 | Ferro-silicon | 72 |
| 7202 30 | Ferro-silico-manganese | 72 |
| 7202 50 | Ferro-silico-chromium | 72 |
| 7202 70 | Ferro-molybdenum | 72 |
| 7202 80 | Ferro-tungsten and ferro-silico-tungsten | 72 |
| 7202 91 | Ferro-titanium and ferro-silico-titanium | 72 |
| 7202 92 | Ferro-vanadium | 72 |
| 7202 93 | Ferro-niobium | 72 |
| 7202 99 10 | Ferro-phosphorus | 72 |
| 7202 99 30 | Ferro-silico-magnesium | 72 |
| 7202 99 80 | Other | 72 |
| 7204 | Ferrous waste and scrap, remelting scrap ingots and steel | 72 |
Source: HMRC — Check which goods are in scope of CBAM (published 16 July 2026, transcribed 2026-09-19). Descriptions are HMRC's wording, unedited. Informational only, not tax or legal advice.