Goods within the iron and steel sector
Published 16 July 2026
© Crown copyright 2026
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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 72 (iron and steel).
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 7201.
Then a sub-heading is applied using up to a further 6 digits (known as an HS sub-heading), for example 1011 10 — forming a final 10-digit code (also known as a Combined Nomenclature (CN) code), for example 7201 1011 10.
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 iron and steel 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, 7201 1011 10 is not listed but is in scope for CBAM, as it falls under 72.
Goods within the iron and steel sector that are liable for CBAM tax
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| 2601 12 | Agglomerated iron ores and concentrates, other than roasted iron pyrites | Carbon dioxide | |
| 72 | Iron and steel | Carbon dioxide | |
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements, welded angles, shapes and sections, of iron or steel | Carbon dioxide | |
| 7302 | 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 | Carbon dioxide | |
| 7303 | Tubes, pipes and hollow profiles, of cast iron | Carbon dioxide | |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel | Carbon dioxide | |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4mm, of iron or steel | Carbon dioxide | |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel | Carbon dioxide | |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel | Carbon dioxide | |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel, plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | Carbon dioxide | |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide | |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment | Carbon dioxide | |
| 7311 | Containers for compressed or liquefied gas, of iron or steel | Carbon dioxide | |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel | Carbon dioxide | |
| 7326 | Other articles of iron or steel | Carbon dioxide |
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’.
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| Except 7202 21 within 72 | Ferro-silicon | Not applicable | |
| Except 7202 30 within 72 | Ferro-silico-manganese | Not applicable | |
| Except 7202 50 within 72 | Ferro-silico-chromium | Not applicable | |
| Except 7202 70 within 72 | Ferro-molybdenum | Not applicable | |
| Except: 7202 80 within 72 | Ferro-tungsten and ferro-silico-tungsten | Not applicable | |
| Except 7202 91 within 72 | Ferro-titanium and ferro-silico-titanium | Not applicable | |
| Except 7202 92 within 72 | Ferro-vanadium | Not applicable | |
| Except 7202 93 within 72 | Ferro-niobium | Not applicable | |
| Except 7202 99 10 within 72 | Ferro-phosphorus | Not applicable | |
| Except 7202 99 30 within 72 | Ferro-silico-magnesium | Not applicable | |
| Except 7202 99 80 within 72 | Other | Not applicable | |
| Except 7204 | Ferrous waste and scrap, remelting scrap ingots and steel | Not applicable |