UK CBAM default values for CN 7326: Other articles of iron or steel
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7326, 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 73261100: worked example
1,000 tonnes of CN 73261100, 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) | 3.493 | 3,493 | £33,847 |
| Same emissions without the mark-up (verified data) | 3.1755 | 3,175 | £30,770 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 73261100 | Grinding balls and similar articles for mills, of iron or steel, forged or stamped, but not further worked | 3.493 |
| 73261910 | Articles of iron or steel, open-die forged, but not further worked, not elsewhere specified (excluding grinding balls and similar articles for mills) | 4.124 |
| 73261990 | Articles of iron or steel, closed-die forged or stamped, but not further worked, not elsewhere specified (excluding grinding balls and similar articles for mills) | 3.528 |
| 73262000 | Articles of iron or steel wire, not elsewhere specified | 3.309 |
| 73269030 | Ladders and steps, of iron or steel | 3.367 |
| 73269040 | Pallets and similar platforms for handling goods, of iron or steel | 3.294 |
| 73269050 | Reels for cables, piping and the like, of iron or steel | 3.039 |
| 73269060 | Ventilators, non-mechanical, guttering, hooks and like articles used in the building industry, not elsewhere specified, of iron or steel | 3.676 |
| 73269092 | Articles of iron or steel, open-die forged, not elsewhere specified | 3.246 |
| 73269094 | Articles of iron or steel, closed-die forged, not elsewhere specified | 3.158 |
| 73269096 | Sintered articles of iron or steel, not elsewhere specified | 3.369 |
| 73269098 | Articles of iron or steel, not elsewhere specified | 3.439 |
Questions about CN 7326
What is the UK CBAM default value for CN 73261100?
3.493 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 73261100?
On the UK default value, 1,000 t of CN 73261100 embodies 3,493 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 £33,847. Verified actual data without the mark-up would be about £30,770.
Which emissions count under UK CBAM for CN 7326?
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.