UK CBAM default values for CN 7307: Tube or pipe fittings of iron or steel
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7307, 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 73071110: worked example
1,000 tonnes of CN 73071110, 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) | 3.785 | 3,785 | £36,677 |
| Same emissions without the mark-up (verified data) | 3.4409 | 3,441 | £33,342 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 73071110 | Tube or pipe fittings of non-malleable cast iron, of a kind used in pressure systems | 3.785 |
| 73071190 | Tube or pipe fittings of non-malleable cast iron (excluding products of a kind used in pressure systems) | 3.649 |
| 73071910 | Tube or pipe fittings of cast iron (excluding of non-malleable) | 3.571 |
| 73071990 | Cast tube or pipe fittings of steel | 4.182 |
| 73072100 | Flanges of stainless steel (excluding cast products) | 5.335 |
| 73072210 | Sleeves, of stainless steel, threaded (excluding cast products) | 4.530 |
| 73072290 | Elbows and bends, of stainless steel, threaded (excluding cast products) | 5.068 |
| 73072310 | Butt welding elbows and bends of stainless steel (excluding cast products) | 4.951 |
| 73072390 | Butt welding tube or pipe fittings of stainless steel (excluding cast products and elbows and bends) | 5.221 |
| 73072910 | Threaded tube or pipe fittings of stainless steel (excluding cast products, flanges, elbows, bends and sleeves) | 4.823 |
| 73072980 | Tube or pipe fittings of stainless steel (excluding cast, threaded, butt welding fittings and flanges) | 4.779 |
| 73079100 | Flanges of iron or steel (excluding cast or stainless products) | 3.602 |
| 73079210 | Sleeves of iron or steel, threaded (excluding cast or of stainless steel) | 3.620 |
| 73079290 | Elbows and bends, of iron or steel, threaded (excluding cast or of stainless steel) | 3.052 |
| 73079311 | Butt welding elbows and bends, of iron or steel, with greatest external diameter less than or equal to 609.6mm (excluding cast iron or stainless steel products) | 3.467 |
| 73079319 | Butt welding fittings of iron or steel, with greatest external diameter less than or equal to 609.6mm (excluding cast iron or stainless steel products, elbows, bends and flanges) | 3.399 |
| 73079391 | Butt welding elbows and bends, of iron or steel, with greatest external diameter greater than 609.6mm (excluding cast iron or stainless steel products) | 3.491 |
| 73079399 | Butt welding fittings of iron or steel, with greatest external diameter greater than 609.6mm (excluding cast iron or stainless steel products, elbows, bends and flanges) | 3.379 |
| 73079910 | Threaded tube or pipe fittings, of iron or steel (excluding cast iron or stainless steel products, flanges, elbows, bends and sleeves) | 3.694 |
| 73079980 | Tube or pipe fittings, of iron or steel (excluding of cast iron or stainless steel, threaded, butt welding fittings, and flanges) | 3.519 |
Questions about CN 7307
What is the UK CBAM default value for CN 73071110?
3.785 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 73071110?
On the UK default value, 1,000 t of CN 73071110 embodies 3,785 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 £36,677. Verified actual data without the mark-up would be about £33,342.
Which emissions count under UK CBAM for CN 7307?
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.