UK CBAM default values for CN 7209: Flat-rolled iron/non-alloy steel, ≥ 600 mm wide, cold-rolled
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7209, 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 72091500: worked example
1,000 tonnes of CN 72091500, 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) | 2.842 | 2,842 | £27,539 |
| Same emissions without the mark-up (verified data) | 2.5836 | 2,584 | £25,035 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 72091500 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 3mm | 2.842 |
| 72091610 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than 1mm but less than 3mm “electrical” | 2.358 |
| 72091690 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than 1mm but less than 3mm (excluding electrical) | 2.806 |
| 72091710 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm “electrical” | 2.395 |
| 72091790 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm (excluding electrical) | 2.648 |
| 72091810 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, of a thickness of less than 0.5mm “electrical” | 3.887 |
| 72091891 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 0.35mm but less than 0.5mm (excluding electrical) | 2.411 |
| 72091899 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of less than 0.35mm (excluding electrical) | 1.584 |
| 72092500 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 3mm | 3.521 |
| 72092610 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than 1mm but less than 3mm “electrical” | 3.526 |
| 72092690 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than 1mm but less than 3mm (excluding electrical) | 3.524 |
| 72092710 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm “electrical” | 3.526 |
| 72092790 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of greater than or equal to 0.5mm but less than or equal to 1mm (excluding electrical) | 2.838 |
| 72092810 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, of a thickness of less than 0.5mm “electrical” | 3.887 |
| 72092890 | Flat-rolled products of iron or non-alloy steel, of a width of greater than or equal to 600mm, not in coils, simply cold-rolled “cold-reduced”, not clad, plated or coated, of a thickness of less than 0.5mm (excluding electrical) | 4.511 |
| 72099020 | Flat-rolled products of iron or steel, of a width of greater than or equal to 600mm, cold-rolled “cold-reduced” and further worked, but not clad, plated or coated, perforated | 3.346 |
| 72099080 | Flat-rolled products of iron or steel, of a width of greater than or equal to 600mm, cold-rolled “cold-reduced” and further worked, but not clad, plated or coated, non-perforated | 2.662 |
Questions about CN 7209
What is the UK CBAM default value for CN 72091500?
2.842 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 72091500?
On the UK default value, 1,000 t of CN 72091500 embodies 2,842 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 £27,539. Verified actual data without the mark-up would be about £25,035.
Which emissions count under UK CBAM for CN 7209?
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.