Commodity code

7202 29 under the UK CBAM

In scope as the Act stands, with a discrepancy in HMRC's material · iron and steel goods

Ferro-silicon (other than 7202 21)

The Act excepts only 7202 21 within the ferro-silicon subheadings and HMRC's scope guidance says the same, while HMRC's policy summary annex lists 7202 2 as excepted. An importer of ferro-silicon under 7202 29 should count it as caught until a correcting instrument or a revised annex appears.

Basis
Schedule 16 to the Finance Act 2026, Table in paragraph 1
Sector
iron and steel goods
Aggregated goods category
Ferro-silicon
Relevant gases
Carbon dioxide only
Precursors
Sintered ore, where used
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.

Other codes in this sector