Commodity code
7204 under the UK CBAM
Law as at 13 September 2026.
Excepted by the Table
Ferrous waste and scrap; remelting scrap ingots and steel
The Table prints 7204 in the exception sequence and HMRC's scope guidance lists Except 7204, so an importer of scrap pays nothing on it. Scrap charged to a furnace abroad is still counted by the mass balance for the carbon it contains.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- None; the code is outside the tax, and the iron and steel page explains the sector
- Aggregated goods category
- Not mapped
- Relevant gases
- Not applicable
- Precursors
- Not applicable
- Emissions treatment
- None; no CBAM is charged on goods classified under this code.
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.