UK CBAM default values for CN 7304: Tubes, pipes and hollow profiles, seamless, of iron or steel
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7304, 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 73041100: worked example
1,000 tonnes of CN 73041100, 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) | 6.173 | 6,173 | £59,816 |
| Same emissions without the mark-up (verified data) | 5.6118 | 5,612 | £54,379 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 73041100 | Line pipe of a kind used for oil or gas pipelines, seamless, of stainless steel | 6.173 |
| 73041910 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of less than or equal to 168.3mm (excluding products of stainless steel or of cast iron) | 2.916 |
| 73041930 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding products of stainless steel or of cast iron) | 2.446 |
| 73041990 | Line pipe of a kind used for oil or gas pipelines, seamless, of iron or steel, of an external diameter of greater than 406.4mm (excluding products of stainless steel or of cast iron) | 2.473 |
| 73042200 | Drill pipe, seamless, of stainless steel, of a kind used in drilling for oil or gas | 6.508 |
| 73042300 | Drill pipe, seamless, of a kind used in drilling for oil or gas, of iron or steel (excluding products of stainless steel or of cast iron) | 2.298 |
| 73042400 | Casing and tubing, seamless, of a kind used for drilling for oil or gas, of stainless steel | 3.703 |
| 73042910 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter less than or equal to 168.3mm (excluding products of cast iron) | 2.657 |
| 73042930 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter greater than 168.3mm, but less than or equal to 406.4mm (excluding products of cast iron) | 2.337 |
| 73042990 | Casing and tubing of a kind used for drilling for oil or gas, seamless, of iron or steel, of an external diameter greater than 406.4mm (excluding products of cast iron) | 2.969 |
| 73043120 | Precision tubes, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used for drilling for oil or gas) | 2.930 |
| 73043180 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled “cold-reduced” (excluding cast iron products, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas and precision tubes) | 2.738 |
| 73043950 | Threaded or threadable tubes “gas pipe”, seamless, of iron or non-alloy steel (excluding of cast iron) | 2.941 |
| 73043982 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of less than or equal to 168.3mm (excluding cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50) | 2.842 |
| 73043983 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50) | 2.958 |
| 73043988 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of iron or non-alloy steel, of an external diameter of greater than 406.4mm (excluding cold-drawn or cold-rolled, of cast iron, line pipe of a kind used for oil or gas pipelines, casing, tubing and drill pipe of a kind used in drilling for oil or gas and tubes, and gas pipes of subheading 7304 39 50) | 2.944 |
| 73044100 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas) | 6.367 |
| 73044983 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of less than or equal to 168.3mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes) | 5.877 |
| 73044985 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes) | 5.676 |
| 73044989 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of stainless steel, of an external diameter of greater than 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, and casing and tubing of a kind used for drilling for oil or gas and tubes) | 5.912 |
| 73045110 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled “cold-reduced”, straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chromium, whether or not containing by weight less than or equal to 0.5% molybdenum (excluding tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29) | 2.627 |
| 73045181 | Precision tubes, seamless, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil and tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chrome, whether or not containing by weight less than or equal to 0.5% molybdenum) | 2.623 |
| 73045189 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, not cold-drawn or cold-rolled “cold-reduced” (excluding line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil, precision tubes, and pipes and hollow profiles, straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chrome, whether or not containing by weight less than or equal to 0.5% molybdenum) | 3.176 |
| 73045930 | Tubes, pipes and hollow profiles of alloy steel (excluding stainless), seamless, of circular cross-section (not cold-drawn or cold-rolled), straight and of uniform wall-thickness, containing by weight greater than or equal to 0.9% but less than or equal to 1.15% carbon and greater than or equal to 0.5% but less than or equal to 2% chromium, whether or not containing by weight less than or equal to 0.5% molybdenum (excluding tubes, pipes and hollow profiles of subheadings 7304 19 to 7304 29) | 2.712 |
| 73045982 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of less than or equal to 168.3mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30) | 2.966 |
| 73045983 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30) | 2.929 |
| 73045989 | Tubes, pipes and hollow profiles, seamless, of circular cross-section, of alloy steel other than stainless, of an external diameter of greater than 406.4mm (excluding cold-drawn or cold-rolled, line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used for drilling for oil or gas, and products of subheading 7304 59 30) | 2.887 |
| 73049000 | Tubes, pipes and hollow profiles, seamless, of non-circular cross-section, of iron or steel (excluding products of cast iron) | 3.210 |
Questions about CN 7304
What is the UK CBAM default value for CN 73041100?
6.173 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 73041100?
On the UK default value, 1,000 t of CN 73041100 embodies 6,173 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 £59,816. Verified actual data without the mark-up would be about £54,379.
Which emissions count under UK CBAM for CN 7304?
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.