UK CBAM default values for CN 7302: Railway or tramway track construction material of iron or steel
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7302, 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 73021010: worked example
1,000 tonnes of CN 73021010, 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) | 6.695 | 6,695 | £64,875 |
| Same emissions without the mark-up (verified data) | 6.0864 | 6,086 | £58,977 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 73021010 | Current-conducting rails of iron or steel, with parts of non-ferrous metal, for railway or tramway track (excluding check-rails) | 6.695 |
| 73021022 | Vignole rails of iron or steel, for railway or tramway track, new, of a weight of greater than or equal to 36kg/m | 6.223 |
| 73021028 | Vignole rails of iron or steel, for railway or tramway track, new, of a weight of less than 36kg/m | 6.826 |
| 73021040 | Grooved rails of iron or steel, for railway or tramway track, new | 6.402 |
| 73021050 | Rails of iron or steel, for railway or tramway track, new (excluding Vignole rails, grooved rails, and current-conducting rails with parts of non-ferrous metal) | 6.645 |
| 73021090 | Rails of iron or steel, for railway or tramway track, used (excluding current-conducting rails with parts of non-ferrous metal) | 4.117 |
| 73023000 | Switch blades, crossing frogs, point rods and other crossing pieces, for railway or tramway track, of iron or steel | 5.570 |
| 73024000 | Fish-plates and sole plates of iron or steel, for railways or tramways | 6.110 |
| 73029000 | Sleepers “cross-ties”, check-rails, rack rails, chairs, chair wedges, rail clips, bedplates and ties and other specialised material for the jointing or fixing of railway or tramway track, of iron or steel (excluding rails, switch blades, crossing frogs, point rods and other crossing pieces, and fish-plates and sole plates) | 4.712 |
Questions about CN 7302
What is the UK CBAM default value for CN 73021010?
6.695 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 73021010?
On the UK default value, 1,000 t of CN 73021010 embodies 6,695 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 £64,875. Verified actual data without the mark-up would be about £58,977.
Which emissions count under UK CBAM for CN 7302?
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.