UK CBAM default values for CN 7305: Other tubes and pipes (welded), external diameter > 406.4 mm
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7305, 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 73051100: worked example
1,000 tonnes of CN 73051100, 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) | 2.744 | 2,744 | £26,589 |
| Same emissions without the mark-up (verified data) | 2.4945 | 2,495 | £24,172 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 73051100 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, longitudinally submerged arc welded | 2.744 |
| 73051200 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, longitudinally arc welded (excluding products longitudinally submerged arc welded) | 2.607 |
| 73051900 | Line pipe of a kind used for oil or gas pipelines, having circular cross-sections and an external diameter of greater than 406.4mm, of flat-rolled products of iron or steel (excluding products longitudinally arc welded) | 3.855 |
| 73052000 | Casing of a kind used in drilling for oil or gas, having circular cross-sections and an external diameter of greater than 406.4mm, of flat-rolled products of iron or steel | 2.281 |
| 73053100 | Tubes and pipes having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, longitudinally welded (excluding products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | 2.995 |
| 73053900 | Tubes and pipes having circular cross-sections and an external diameter of greater than 406.4mm, of iron or steel, welded (excluding products longitudinally welded or of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | 2.411 |
| 73059000 | Tubes and pipes having circular cross-sections and an external diameter of greater than 406.4mm, of flat-rolled products of iron or steel, welded (excluding welded products or products of a kind used for oil or gas pipelines or of a kind used in drilling for oil or gas) | 2.555 |
Questions about CN 7305
What is the UK CBAM default value for CN 73051100?
2.744 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 73051100?
On the UK default value, 1,000 t of CN 73051100 embodies 2,744 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 £26,589. Verified actual data without the mark-up would be about £24,172.
Which emissions count under UK CBAM for CN 7305?
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.