Commodity code
7608 under the UK CBAM
Law as at 13 September 2026.
In scope · aluminium goods
Aluminium tubes and pipes
The product plant carries the smelter's or the remelter's intensity into its own through the unwrought precursor, and a primary billet generally carries far more than a secondary one.
- Basis
- Schedule 16 to the Finance Act 2026, Table in paragraph 1
- Sector
- aluminium goods
- Aggregated goods category
- Aluminium products
- Relevant gases
- Carbon dioxide and the perfluorocarbons tetrafluoromethane and hexafluoroethane, converted at 6,630 and 11,100 under regulation 8 of SI 2026/995
- Precursors
- Unwrought aluminium, and aluminium products, where used in the process
- 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.