UK CBAM goods · Iron and steel · verified 2026-10-30

UK CBAM 72 Iron and steel — in UK CBAM

Imports under this code, except the codes listed below, are CBAM goods in the UK from 1 January 2027. The importer accounts for their embodied emissions and pays the CBAM charge.

72 – Iron and steel

Greenhouse gas: Carbon dioxide.

Excluded under this heading

• 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

What the importer accounts for

• Embodied emissions per tonne of goods: direct emissions only, until 2029 at the earliest.
• Actual emissions data from the producer, or default values.
• Any carbon price already paid abroad, which can reduce the charge.

The £50,000 threshold

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 it, keep records that show you are not liable. UK CBAM overview.

Same goods into the EU? See 72 in the EU CBAM lookup.

Look up another code

UK commodity code (or CN / HS code)

Check

2 to 10 digits. Spaces and dots are fine. A 10-digit UK commodity code is read as its 8-digit CN code.

Other iron and steel codes on the UK list

• 2601 12 00 Agglomerated iron ores and concentrates
• 7301 Sheet piling of iron or steel, whether or not drilled
• 7302 Railway or tramway track construction material of iron or steel
• 7303 00 Tubes, pipes and hollow profiles, of cast iron
• 7304 Tubes, pipes and hollow profiles, seamless, of iron
• 7305 Other tubes and pipes
• 7306 Other tubes, pipes and hollow profiles
• 7307 Tube or pipe fittings
• 7308 Structures
• 7309 00 Reservoirs, tanks
• 7310 Tanks, casks, drums, cans, boxes and similar containers
• 7311 00 Containers for compressed or liquefied gas, of iron or steel
• 7318 Screws, bolts, nuts, coach screws, screw hooks, rivets
• 7326 Other articles of iron or steel

Sources

• HMRC — CBAM policy summary, Annex of goods (updated 16 October 2026)
• GOV.UK — £50,000 registration threshold

Not legal or customs advice. Classification is binding only through HMRC.