UK CBAM default values for CN 7306: Other tubes, pipes and hollow profiles of iron or steel
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7306, 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 73061100: worked example
1,000 tonnes of CN 73061100, 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) | 3.736 | 3,736 | £36,202 |
| Same emissions without the mark-up (verified data) | 3.3964 | 3,396 | £32,911 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 73061100 | Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of stainless steel, of an external diameter of less than or equal to 406.4mm | 3.736 |
| 73061900 | Line pipe of a kind used for oil or gas pipelines, welded, of flat-rolled products of iron or steel, of an external diameter of less than or equal to 406.4mm (excluding products of stainless steel or of cast iron) | 3.924 |
| 73062100 | Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of stainless steel, of an external diameter of less than or equal to 406.4mm | 3.942 |
| 73062900 | Casing and tubing of a kind used in drilling for oil or gas, welded, of flat-rolled products of iron or steel, of an external diameter of less than or equal to 406.4mm (excluding products of stainless steel or of cast iron) | 1.909 |
| 73063012 | Precision tubes, welded, of circular cross-section, of iron or non-alloy steel, cold-drawn or cold-rolled “cold-reduced” | 3.818 |
| 73063018 | Precision tubes, welded, of circular cross-section, of iron or non-alloy steel (excluding cold-drawn or cold-rolled) | 2.642 |
| 73063041 | Threaded or threadable tubes “gas pipe”, welded, of circular cross-section, of iron or non-alloy steel, plated or coated with zinc | 4.400 |
| 73063049 | Threaded or threadable tubes “gas pipe”, welded, of circular cross-section, of iron or non-alloy steel (excluding products plated or coated with zinc) | 2.651 |
| 73063072 | Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel, of an external diameter of less than or equal to 168.3mm, plated or coated with zinc (excluding line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | 4.036 |
| 73063077 | Other tubes, pipes and hollow profiles, welded, of circular cross-section, of iron or non-alloy steel of an external diameter of less than or equal to 168.3mm (excluding plated or coated with zinc and line pipe of a kind used for oil or gas pipelines, casing and tubing of a kind used in drilling for oil or gas, precision tubes and threaded or threadable tubes “gas pipe”) | 2.687 |
| 73063080 | Tubes, pipes and hollow profiles, welded, having a circular cross-section, of iron or steel, of an external diameter of greater than 168.3mm but less than or equal to 406.4mm (excluding line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, or precision steel tubes, electrical conduit tubes or threaded or threadable tubes “gas pipe”) | 3.078 |
| 73064020 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel, cold-drawn or cold-rolled “cold-reduced” (excluding products having internal and external circular cross-sections and an external diameter of greater than 406.4mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | 6.588 |
| 73064080 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of stainless steel (excluding products cold-drawn or cold-rolled “cold-reduced”, tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas) | 4.843 |
| 73065021 | Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless, cold-drawn or cold-rolled “cold-reduced” | 3.921 |
| 73065029 | Precision steel tubes, welded, of circular cross-section, of alloy steel other than stainless (excluding cold-drawn or cold-rolled) | 2.811 |
| 73065080 | Tubes, pipes and hollow profiles, welded, of circular cross-section, of alloy steel other than stainless (excluding tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, and line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and precision steel tubes) | 3.278 |
| 73066110 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of stainless steel | 5.727 |
| 73066192 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of less than or equal to 2mm | 2.700 |
| 73066199 | Tubes and pipes and hollow profiles, welded, of square or rectangular cross-section, of iron or steel other than stainless steel, with a wall thickness of greater than 2mm | 2.663 |
| 73066910 | Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of stainless steel (excluding tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) | 4.069 |
| 73066990 | Tubes, pipes and hollow profiles, welded, of non-circular cross-section, of iron or steel other than stainless steel (excluding tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406.4mm, line pipe of a kind used for oil or gas pipelines or casing and tubing of a kind used in drilling for oil or gas, and tubes and pipes and hollow profiles of square or rectangular cross-section) | 2.517 |
| 73069000 | Tubes, pipes and hollow profiles “for example, open seam, riveted or similarly closed”, of iron or steel (excluding of cast iron, seamless or welded tubes and pipes and tubes and pipes having internal and external circular cross-sections and an external diameter of greater than 406,4mm) | 3.948 |
Questions about CN 7306
What is the UK CBAM default value for CN 73061100?
3.736 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 73061100?
On the UK default value, 1,000 t of CN 73061100 embodies 3,736 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 £36,202. Verified actual data without the mark-up would be about £32,911.
Which emissions count under UK CBAM for CN 7306?
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.