UK CBAM default values for CN 7216: Angles, shapes and sections of iron or non-alloy steel
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7216, 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 72161000: worked example
1,000 tonnes of CN 72161000, 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) | 2.547 | 2,547 | £24,680 |
| Same emissions without the mark-up (verified data) | 2.3155 | 2,315 | £22,437 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 72161000 | U, I or H sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm | 2.547 |
| 72162100 | L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm | 2.574 |
| 72162200 | T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80mm | 2.545 |
| 72163110 | U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 220mm | 2.530 |
| 72163190 | U sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 220mm | 2.519 |
| 72163211 | I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 220mm | 2.633 |
| 72163219 | I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 220mm (excluding 7216.32.11) | 2.723 |
| 72163291 | I sections with parallel flange faces, of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 220mm | 2.695 |
| 72163299 | I sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 220mm (excluding 7216.32.91) | 4.687 |
| 72163310 | H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than or equal to 80mm but less than or equal to 180mm | 2.990 |
| 72163390 | H sections of iron or non-alloy steel, simply hot-rolled, hot-drawn or extruded, of a height greater than 180mm | 2.665 |
| 72164010 | L sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of greater than or equal to 80mm | 2.541 |
| 72164090 | T sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or extruded, of a height of greater than or equal to 80mm | 2.427 |
| 72165010 | Sections of iron or non-alloy steel, not further worked than hot-rolled, hot-drawn or hot-extruded, with a cross-section which is capable of being enclosed in a square the side of which is less than or equal to 80mm (excluding U, I, H, L or T sections) | 2.604 |
| 72165091 | Bulb sections “bulb flat”, only hot-rolled, hot-drawn or hot-extruded | 2.542 |
| 72165099 | Profile of iron or non-alloy steel, only hot-rolled, hot-drawn or hot-extruded (other than with a cross-section which is capable of being enclosed in a square the side of which is less than or equal to 80mm, and U-, I-, H-, L- or T-sections and ribbed sections [ribbed steel]) | 3.363 |
| 72166110 | c, l, u, z, omega or open-ended sections of iron or non-alloy steel, simply cold-formed or cold-finished, obtained from flat-rolled products | 3.640 |
| 72166190 | Angles, shapes and sections (other than c, l, u, z, omega or open-ended sections) of iron or non-alloy steel, simply cold-formed or cold-finished, obtained from flat-rolled products | 3.675 |
| 72166900 | Angles, shapes and sections, of iron or non-alloy steel, not further worked than cold-formed or cold-finished (excluding profiled sheet) | 2.799 |
| 72169110 | Sheets of iron or non-alloy steel, cold-formed or cold finished, profiled “ribbed” | 4.070 |
| 72169180 | Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold-finished from flat-rolled products and further worked (excluding profiled sheet) | 2.562 |
| 72169900 | Angles, shapes and sections, of iron or non-alloy steel, cold-formed or cold-finished and further worked, or hot-forged, or hot-formed by other means and further worked, not elsewhere specified (excluding from flat-rolled products) | 4.172 |
Questions about CN 7216
What is the UK CBAM default value for CN 72161000?
2.547 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 72161000?
On the UK default value, 1,000 t of CN 72161000 embodies 2,547 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 £24,680. Verified actual data without the mark-up would be about £22,437.
Which emissions count under UK CBAM for CN 7216?
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.