Goods within the iron and steel sector
Published 16 July 2026
漏 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 鈥� 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)听鈥斕齯sing a 2-digit number, for example 72 (iron and steel).听
The code is then followed by a further 2-digit code, for example 01听(known as an HS heading) 鈥斕齠orming a 4-digit number, for example 7201.听
Then a sub-heading听is applied using up to a further 6 digits (known as an HS sub-heading), for example 1011 10 鈥� 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听听to look up听and find out more about your commodity听codes.
Once you have your commodity code, check if it is listed in the section 鈥楪oods within the iron and steel sector听that are听liable for Carbon Border Adjustment Mechanism (CBAM) tax鈥� to find out if your goods are liable for CBAM tax.
Goods听in scope of the tax听in this list include:听
- the heading听
- sub-headings听that听are under the heading
For example,听7201 1011 10 is not listed but is in scope for听CBAM, as it falls under 72.听
Goods听within the iron and steel sector that are liable for听CBAM听迟补虫
| Commodity code听 | 听顿别蝉肠谤颈辫迟颈辞苍听 | Greenhouse gases听 | |
|---|---|---|---|
| 2601鈥�12 | Agglomerated iron ores and concentrates, other than roasted iron pyrites | Carbon dioxide | 听 |
| 72 | Iron and steel | Carbon dioxide | 听 |
| 听7301听 | Sheet piling of iron or steel,听whether or not听drilled,听punched听or made from assembled elements, welded angles,听shapes听and sections, of iron or steel听 | Carbon dioxide听 | 听 |
| 听7302听 | 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听 | Carbon dioxide听 | 听 |
| 听7303听 | Tubes,听pipes听and hollow profiles, of cast iron听 | Carbon dioxide听 | 听 |
| 听7304听 | Tubes,听pipes听and hollow profiles, seamless, of iron (other than cast iron) or steel听 | Carbon dioxide听 | 听 |
| 听7305听 | 听Other tubes and pipes (for example, welded,听riveted听or similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4mm, of iron or steel听 | Carbon dioxide听 | 听 |
| 听7306听 | Other tubes,听pipes听and hollow profiles (for example, open seam or welded,听riveted听or similarly closed), of iron or steel听 | Carbon dioxide听 | 听 |
| 听7307听 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel听 | Carbon dioxide听 | 听 |
| 听7308听 | 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,听shapes, sections, tubes and the like, prepared for use in structures, of iron or steel听 | Carbon dioxide听 | 听 |
| 听7309听 | Reservoirs, tanks,听vats听and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300l,听whether or not听lined or heat-insulated, but not fitted with mechanical or thermal equipment听 | Carbon dioxide | 听 |
| 听7310听 | 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,听whether or not听lined or heat-insulated, but not fitted with mechanical or thermal equipment听 | Carbon dioxide听 | 听 |
| 听7311听 | Containers for compressed or liquefied gas, of iron or steel听 | Carbon dioxide听 | 听 |
| 听7318听 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers)听and听similar articles, of iron or steel听 | Carbon dioxide听 | 听 |
| 听7326听 | Other articles of iron or steel听 | Carbon dioxide听 | 听 |
Goods that are not liable for听CBAM听迟补虫
Where products in听CBAM听sectors are not in scope of the tax,听they鈥檙e听listed starting with the word 鈥楨xcept鈥�.
| Commodity code | Description | Greenhouse gases | |
|---|---|---|---|
| Except 7202鈥�21 within 72 | Ferro-silicon听 | Not applicable | 听 |
| Except 7202鈥�30 within 72 | Ferro-silico-manganese听 | Not applicable | 听 |
| Except 7202鈥�50 within 72 | Ferro-silico-chromium | Not applicable | 听 |
| Except 7202鈥�70 within 72 | Ferro-molybdenum听 | Not applicable | 听 |
| Except: 7202鈥�80 within 72 | Ferro-tungsten听and ferro-silico-tungsten | Not applicable | 听 |
| Except 7202鈥�91 within 72 | Ferro-titanium听and ferro-silico-titanium | Not applicable | 听 |
| Except 7202鈥�92 within 72 | Ferro-vanadium听 | Not applicable | 听 |
| Except 7202鈥�93 within 72 | Ferro-niobium | Not applicable | 听 |
| Except 7202鈥�99鈥�10 within 72 | Ferro-phosphorus听 | Not applicable | 听 |
| Except 7202鈥�99鈥�30 within 72 | Ferro-silico-magnesium | Not applicable | 听 |
| Except 7202鈥�99鈥�80 within 72 | Other | Not applicable | 听 |
| Except 7204 | Ferrous waste and scrap, remelting scrap ingots and steel | Not applicable | 听 |