Commodity code
7302 under the UK CBAM
Law as at 13 September 2026.
In scope · iron and steel goods
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
The crude steel behind the product carries most of the intensity, and a supplier that cannot name the mill that made its steel has left the largest part of the figure to the default value.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- iron and steel goods
- Aggregated goods category
- Iron or steel products
- Relevant gases
- Carbon dioxide only
- Precursors
- Crude steel, pig iron, direct reduced iron, the four ferro-alloys and iron or steel products, each 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.