UK CBAM default values for CN 7212: Flat-rolled iron/non-alloy steel, < 600 mm wide, clad, plated or coated
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7212, 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 72121010: worked example
1,000 tonnes of CN 72121010, 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) | 2.909 | 2,909 | £28,188 |
| Same emissions without the mark-up (verified data) | 2.6445 | 2,645 | £25,626 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 72121010 | Tinplate of iron or non-alloy steel, of a width of less than 600mm and of a thickness of less than 0.5mm, tinned [coated with a layer of metal containing, by weight, greater than or equal to 97% of tin], not further worked than surface-treated | 2.909 |
| 72121090 | Flat-rolled products of iron or non-alloy steel, hot-rolled or cold-rolled “cold-reduced”, of a width of less than 600mm, tinned (excluding tinplate, not further worked than surface-treated) | 3.616 |
| 72122000 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, electrolytically plated or coated with zinc | 3.577 |
| 72123000 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, tinned (excluding electrolytically plated or coated with zinc) | 3.504 |
| 72124020 | Tinplate of a width of less than 600mm and of a thickness of less than 0.5mm, tinned [coated with a layer of metal containing, by weight, greater than or equal to 97% of tin], not further worked than varnished, and flat products plated or coated with chromium oxides or with chromium and chromium oxides, of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, varnished | 3.151 |
| 72124080 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, painted, varnished or plastic coated (excluding tinplate, not further worked than varnished, and products plated or coated with chromium oxides or with chromium and chromium oxides, varnished) | 3.128 |
| 72125020 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with chromium oxides or with chromium and chromium oxides (excluding varnished) | 3.524 |
| 72125030 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with chromium or nickel | 2.947 |
| 72125040 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with copper | 2.176 |
| 72125061 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with aluminium-zinc alloys | 4.495 |
| 72125069 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, plated or coated with aluminium (excluding products plated or coated with aluminium-zinc alloys) | 3.123 |
| 72125090 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, clad (excluding products plated or coated with tin or zinc, copper, with chromium oxides or with chromium and chromium oxides, chromium, nickel or aluminium, painted or varnished, and plastic-coated) | 4.240 |
| 72126000 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600mm, hot-rolled or cold-rolled “cold-reduced”, clad | 3.733 |
Questions about CN 7212
What is the UK CBAM default value for CN 72121010?
2.909 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 72121010?
On the UK default value, 1,000 t of CN 72121010 embodies 2,909 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 £28,188. Verified actual data without the mark-up would be about £25,626.
Which emissions count under UK CBAM for CN 7212?
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.