Commodity code
72 under the UK CBAM
Law as at 13 September 2026.
In scope · iron and steel goods
Iron and steel
The whole of chapter 72 is covered except eleven ferro-alloy subheadings within 7202 and heading 7204. Ferro-silicon under 7202 29 is not among the excepted codes in the Act. The commodity code checker applies the exceptions to any eight-digit code.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- iron and steel goods
- Aggregated goods category
- Pig iron for 7201; ferro-manganese, ferro-silicon, ferro-chromium and ferro-nickel for 7202 1, 7202 29, 7202 4 and 7202 6; direct reduced iron for 7203; crude steel for 7206; pig iron or iron or steel products for 7205; iron or steel products for every other covered heading
- Relevant gases
- Carbon dioxide only
- Precursors
- Sintered ore, pig iron, direct reduced iron, the four ferro-alloys, hydrogen, crude steel and iron or steel products, according to the category
- Emissions treatment
- The net weight of the good multiplied by the Treasury default value under regulation 4 of SI 2026/995, or by the installation's verified emissions intensity under regulation 5.
The checker applies the Table to any eight-digit code. Whether goods are correctly classified under a code is a customs question under paragraph 2(2) of Schedule 16, and the code on the customs declaration decides.
The threshold calculator says when the customs value of covered imports triggers registration, the guide on actual data and default values says how the emissions are determined, and the relief guide says how a carbon price paid abroad reduces the tax.