UK CBAM default values for CN 7608: Aluminium tubes and pipes
The official UK default values (embodied emissions, tCO₂e per tonne of product) for every CN code under heading 7608, 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: Aluminium. 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 aluminium 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 76081000: worked example
1,000 tonnes of CN 76081000, 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 £9.79/tCO₂e for aluminium.
| tCO₂e per tonne | Embodied tCO₂e | UK CBAM charge | |
|---|---|---|---|
| UK default value (mark-up included) | 4.556 | 4,556 | £44,603 |
| Same emissions without the mark-up (verified data) | 4.1418 | 4,142 | £40,548 |
UK default values by CN code
| CN code | Description | UK default value (tCO₂e/t) |
|---|---|---|
| 76081000 | Tubes and pipes of non-alloy aluminium (excluding hollow profiles) | 4.556 |
| 76082020 | Tubes and pipes of aluminium alloys, welded (excluding hollow profiles) | 4.816 |
| 76082081 | Tubes and pipes of aluminium alloys, not further worked than extruded (excluding hollow profiles) | 2.984 |
| 76082089 | Tubes and pipes of aluminium alloys (excluding such products welded or not further worked than extruded, and hollow profiles) | 3.359 |
Questions about CN 7608
What is the UK CBAM default value for CN 76081000?
4.556 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 76081000?
On the UK default value, 1,000 t of CN 76081000 embodies 4,556 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 £9.79 per tCO2e the charge is about £44,603. Verified actual data without the mark-up would be about £40,548.
Which emissions count under UK CBAM for CN 7608?
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.