Goods within the aluminium sector
Published 16 July 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/check-which-goods-are-in-scope-of-carbon-border-adjustment-mechanism-cbam/goods-within-the-aluminium-sector
A commodity code is a standardised sequence of numbers used to classify goods for international trade. Customs authorities use these numbers — often called HS (Harmonized System) codes or tariff codes, to process shipments, calculate taxes, and enforce safety regulations.
Understanding your commodity code
Commodity codes begin with an HS chapter code (top level) — using a 2-digit number, for example 76 (unwrought aluminium).
The code is then followed by a further 2-digit code, for example 01 (known as an HS heading) — forming a 4-digit number, for example 7601.
Then a sub-heading is applied using up to a further 6 digits (known as an HS sub-heading), for example 1090 00 — forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 7601 1090 00.
Look up your commodity code
Use the UK Integrated Online Tariff to look up and find out more about your commodity codes.
Once you have your commodity code, check if it is listed in the section ‘Goods within the aluminium sector that are liable for Carbon Border Adjustment Mechanism (CBAM) tax’ to find out if your goods are liable for CBAM tax.
Goods in scope of the tax in this list include:
- the heading
- sub-headings that are under the heading
For example, 7601 1090 00 is not listed but is in scope for CBAM, as it falls under 7601.
Goods within the aluminium sector that are liable for CBAM tax
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| 7601 | Unwrought aluminium | Carbon dioxide and perfluorocarbons | |
| 7603 | Aluminium powders and flakes | Carbon dioxide and perfluorocarbons | |
| 7604 | Aluminium bars, rods and profiles | Carbon dioxide and perfluorocarbons | |
| 7605 | Aluminium wire | Carbon dioxide and perfluorocarbons | |
| 7606 | Aluminium plates, sheets and strip, of a thickness exceeding 0,2 millimetres (mm) | Carbon dioxide and perfluorocarbons | |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.,2mm | Carbon dioxide and perfluorocarbons | |
| 7608 | Aluminium tubes and pipes | Carbon dioxide and perfluorocarbons | |
| 7609 | Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) | Carbon dioxide and perfluorocarbons | |
| 7610 | Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures | Carbon dioxide and perfluorocarbons | |
| 7611 | Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres (l), whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide and perfluorocarbons | |
| 7612 | Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide and perfluorocarbons | |
| 7613 | Aluminium containers for compressed or liquefied gas | Carbon dioxide and perfluorocarbons | |
| 7614 | Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated | Carbon dioxide and perfluorocarbons | |
| 7616 | Other articles of aluminium | Carbon dioxide and perfluorocarbons |
Goods that are not liable for CBAM tax
Where products in CBAM sectors are not in scope of the tax, they’re listed starting with the word ‘Except’.