How to read the answer
- In UK CBAM: the code sits under a listed heading. The importer accounts for its embodied emissions from 1 January 2027.
- Need more digits: the code is too short. Some codes under it are covered, some are not.
- Not in UK CBAM: the code is excluded by name (ferro-alloys, scrap), or not listed at all.
A covered code alone does not make you liable. You must register if the value of CBAM goods you imported over the last 12 months, or expect to import in the next 30 days, exceeds £50,000. Below that, keep records that show you are not liable. Screen your imports or read the UK CBAM overview.
How the UK list differs from the EU's
- No electricity. The EU list includes it.
- All of 2507 00 80 (other kaolinic clays) is covered; the EU excludes non-calcined clays.
- Only direct emissions count until 2029 at the earliest, in every sector; the EU counts indirect emissions for cement and fertilisers.
- The duty turns on customs value (£50,000), not mass (the EU's 50 tonnes).
Importing into the EU as well? Use the EU CBAM lookup.
Iron and steel
| Commodity code | Goods (HMRC annex) |
|---|---|
| 72 | Iron and steel Except: 7202 2 ferro-silicon; 7202 30 00 ferro-silico-manganese; 7202 50 00 ferro-silico-chromium; 7202 70 00 ferro-molybdenum; 7202 80 00 ferro-tungsten and ferro-silico-tungsten; 7202 91 00 ferro-titanium and ferro-silico-titanium; 7202 92 00 ferro-vanadium; 7202 93 00 ferro-niobium; 7202 99 10 ferro-phosphorus; 7202 99 30 ferro-silico-magnesium; 7202 99 80 other ferro-alloys of 7202 99; 7204 ferrous waste and scrap; remelting scrap ingots and steel |
| 2601 12 00 | Agglomerated iron ores and concentrates, other than roasted iron pyrites |
| 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 |
| 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 |
| 7303 00 | Tubes, pipes and hollow profiles, of cast iron |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel |
| 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 |
| 7309 00 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 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 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7311 00 | Containers for compressed or liquefied gas, of iron or steel |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel |
| 7326 | Other articles of iron or steel |
Aluminium
| Commodity code | Goods (HMRC annex) |
|---|---|
| 7601 | Unwrought aluminium |
| 7603 | Aluminium powders and flakes |
| 7604 | Aluminium bars, rods and profiles |
| 7605 | Aluminium wire |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm |
| 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 0,2 mm |
| 7608 | Aluminium tubes and pipes |
| 7609 00 00 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) |
| 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 |
| 7611 00 00 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 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 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment |
| 7613 00 00 | Aluminium containers for compressed or liquefied gas |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated |
| 7616 | Other articles of aluminium |
Cement
| Commodity code | Goods (HMRC annex) |
|---|---|
| 2507 00 80 | Other kaolinic clays |
| 2523 10 00 | Cement clinkers |
| 2523 21 00 | White Portland cement, whether or not artificially coloured |
| 2523 29 00 | Other Portland cement |
| 2523 30 00 | Aluminous cement |
| 2523 90 00 | Other hydraulic cements |
Fertiliser
| Commodity code | Goods (HMRC annex) |
|---|---|
| 2808 00 00 | Nitric acid; sulphonitric acids |
| 2814 | Ammonia, anhydrous or in aqueous solution |
| 2834 21 00 | Nitrates of potassium |
| 3102 | Mineral or chemical fertilisers, nitrogenous |
| 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 10 kg Except: 3105 60 00 mineral or chemical fertilisers containing the 2 fertilising elements phosphorus and potassium |
Hydrogen
| Commodity code | Goods (HMRC annex) |
|---|---|
| 2804 10 00 | Hydrogen |
Often asked, not in UK CBAM
| 2716 00 00 | Electrical energy (in the EU list, not the UK's) |
| 7317 | Nails, tacks, staples and similar articles, of iron or steel |
| 7315 | Chain and parts thereof, of iron or steel |
| 7320 | Springs and leaves for springs, of iron or steel |
| 7602 | Aluminium waste and scrap |
| 7615 | Table, kitchen and household articles and sanitary ware, of aluminium |
Sources
- HMRC — CBAM policy summary, Annex of goods (updated 16 October 2026)
- GOV.UK — £50,000 registration threshold
- GOV.UK CBAM factsheet — sectors
HMRC's sector pages of 16 July 2026 list the ferro-silicon exception as 7202 21 only; the newer policy summary annex (16 October 2026) excludes all of 7202 2, which this list follows. Not legal or customs advice.