UK CBAM default values for CN 7208: Flat-rolled iron/non-alloy steel, ≥ 600 mm wide, hot-rolled
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7208, exactly as HM Treasury's default-values force-of-law notice publishes them (2026-10-16). One value per code for every country of origin, in force from 1 January 2027 to 31 December 2028; per-country values follow from 2029. Importers use them when verified actual emissions are not available.
- Sector: Iron & steel. Only direct emissions are charged under UK CBAM.
- Mark-up: already included in the published values (10% for this sector) — nothing is added on top.
- The charge: embodied emissions × the UK CBAM rate for iron & steel in the quarter of import, minus any carbon price relief. No certificates; the rate already reflects UK ETS free allocation.
What UK CBAM costs on CN 72081000: worked example
1,000 tonnes of CN 72081000, imported in 2027-Q1, on the UK default value, at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £9.69/tCO₂e for iron & steel.
| tCO₂e per tonne | Embodied tCO₂e | UK CBAM charge | |
|---|---|---|---|
| UK default value (mark-up included) | 2.722 | 2,722 | £26,376 |
| Same emissions without the mark-up (verified data) | 2.4745 | 2,475 | £23,978 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 72081000 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process | 2.722 |
| 72082500 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm, pickled, without patterns in relief | 2.823 |
| 72082600 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 3mm but less than 4.75mm, pickled, without patterns in relief | 3.070 |
| 72082700 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of less than 3mm, pickled, without patterns in relief | 2.649 |
| 72083600 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 10mm, not pickled, without patterns in relief | 3.240 |
| 72083700 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than 10mm, not pickled, without patterns in relief | 3.314 |
| 72083800 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 3mm but less than 4,75mm, not pickled, without patterns in relief | 3.778 |
| 72083900 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply hot-rolled, not clad, plated or coated, of a thickness of less than 3mm, not pickled, without patterns in relief | 3.468 |
| 72084000 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, with patterns in relief directly due to the rolling process | 2.987 |
| 72085120 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than 15mm, without patterns in relief | 2.941 |
| 72085191 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 2.050mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than 10mm but less than or equal to 15mm, without patterns in relief (excluding “wide flats”) | 2.923 |
| 72085198 | Flat-rolled products of iron or non-alloy steel, of a width of less than 2.050mm but greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than 10mm but less than or equal to 15mm, without patterns in relief | 2.582 |
| 72085210 | Flat-rolled products of iron or non-alloy steel, of a width of less than or equal to 1.250mm, not in coils, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm, without patterns in relief | 4.316 |
| 72085291 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 2.050mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm, without patterns in relief | 3.555 |
| 72085299 | Flat-rolled products of iron or non-alloy steel, of a width of less than 2.050mm but greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 4.75mm but less than or equal to 10mm, without patterns in relief (excluding rolled on four faces or in a closed bow pass of a width less than or equal to 1.250mm) | 2.687 |
| 72085310 | Flat-rolled products of iron or non-alloy steel, of a width of less than or equal to 1.250mm, not in coils, simply hot-rolled on four faces or in a closed box pass, not clad, plated or coated, of a thickness of greater than or equal to 4mm but less than 4.75mm, without patterns in relief | 2.674 |
| 72085390 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of greater than or equal to 3mm but less than 4.75mm, without patterns in relief (excluding rolled on four faces or in a closed bow pass of a width less than or equal to 1.250mm and of a thickness of greater than or equal to 4mm) | 2.671 |
| 72085400 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply hot-rolled, not clad, plated or coated, of a thickness of less than 3mm, without patterns in relief | 2.671 |
| 72089020 | Flat-rolled products of iron or steel, of a width greater than or equal to 600mm, hot-rolled and further worked, but not clad, plated or coated, perforated | 4.675 |
| 72089080 | Flat-rolled products of iron or steel, of a width greater than or equal to 600mm, hot-rolled and further worked, but not clad, plated or coated, non-perforated | 3.562 |
Questions about CN 7208
What is the UK CBAM default value for CN 72081000?
2.722 tCO2e per tonne of product for every country of origin, from 1 January 2027 to 31 December 2028 (HM Treasury's default-values force-of-law notice). The 10% mark-up is already included.
What does UK CBAM cost on 1,000 t of CN 72081000?
On the UK default value, 1,000 t of CN 72081000 embodies 2,722 tCO2e; at the ILLUSTRATIVE UK CBAM rate (published by HM Treasury on 2026-10-16; the 2027-Q1 rate is due before the quarter starts) of £9.69 per tCO2e the charge is about £26,376. Verified actual data without the mark-up would be about £23,978.
Which emissions count under UK CBAM for CN 7208?
Direct emissions embodied in the goods, including those of CBAM precursors. Indirect emissions from electricity are not charged under UK CBAM.
Can I use actual emissions instead of the UK default value?
Yes: verified actual emissions from the producing installation replace the default (and its mark-up). The verifier must be accredited to ISO/IEC 17029 and ISO 14065 by a member of the Global ACI.