CBAM Commodity Code Checker

UK CBAM covers five sectors at the chapter and heading level of the UK Trade Tariff. The tariff is a hierarchical classification system: the first two digits identify the chapter (e.g. 72 for iron and steel), the first four digits identify the heading (e.g. 7208 for flat-rolled products), and six to ten digits provide increasing specificity. For CBAM purposes, the scope is defined at the chapter and heading level, meaning that a wide range of products within those chapters are in scope regardless of how processed or finished they are.

Scope is determined by classification, not by material composition. A steel bolt (7318) is in scope because it falls under Chapter 73 (articles of iron or steel). An aluminium window frame (7610) is in scope because of Chapter 76. The same product made from a non-covered material — say, a plastic window frame — would be out of scope. This is why knowing your exact commodity code is essential.

Excepted codes carve out specific products within covered chapters. The clearest example is ferrous waste and scrap (7204), which falls under Chapter 72 but is explicitly excluded from CBAM. Similarly, certain fertiliser blends under 3105 are excluded. These exceptions reflect policy choices to avoid double regulation and to support recycling markets.

Each sector involves different greenhouse gases. For iron, steel, cement, and hydrogen, CO₂ is the primary gas reported. Aluminium also includes perfluorocarbons (PFCs) released during the smelting process. Fertiliser production emits both CO₂ and nitrous oxide (N₂O), which has 273 times the global warming potential of CO₂. Your CBAM return must report emissions for each relevant gas.

Worked example: classifying steel bolts. A UK distributor imports M8 hex bolts from China. The customs broker classifies them under 7318 12 00 (threaded bolts of iron or steel). Checking the first four digits: 7318 falls under Chapter 73, which is a CBAM-covered chapter for the iron and steel sector. The result: in scope. The distributor reports CO₂ embedded emissions, counts the import value toward the £50,000 threshold, and files CBAM returns for all such imports. If the same bolts were made from a non-covered material (e.g. brass, Chapter 74), they would be out of scope.