UK CBAM guidance
UK CBAM commodity codes: check goods in scope
UK CBAM applies to specific 8-digit commodity codes. Sector labels alone are not enough to decide whether a shipment is covered.
Last updated: 13 August 2026
Start with the code on the import declaration
Use the 8-digit commodity code for the goods you import, then check it against HMRC’s published sector lists. The official list is the source of truth and can change if the UK Tariff changes. Do not rely on a product name such as “steel parts” or “aluminium product”.
Sectors initially in scope
| Sector | Examples of goods headings in HMRC’s policy annex |
|---|---|
| Aluminium | Includes specified unwrought aluminium, powders, bars, wire, plates, foil, tubes and some structures. |
| Cement | Specified cement products. |
| Fertiliser | Specified fertiliser products. |
| Hydrogen | Specified hydrogen goods. |
| Iron and steel | Specified iron, steel and certain downstream goods. |
This table is only a starting point, not a classification tool. HMRC also identifies exclusions within sectors—for example, some scrap products are excluded.
A practical code-checking workflow
- Export the commodity-code field from CDS data or your broker’s import report.
- Normalise codes to eight digits and retain the description used on the declaration.
- Match each code against the latest HMRC list of CBAM goods.
- Resolve unclear classifications using the Trade Tariff or specialist customs advice.
- Keep the result, source version and decision rationale with your import record.
Example: a purchase order says “aluminium profile”. That is not enough to confirm CBAM. The code declared at import is what should be checked against HMRC’s CBAM scope list.
Why your code data matters
Codes underpin the scope decision, the threshold calculation and the future CBAM return. Getting the commodity-code field right before 2027 is much cheaper than reconstructing imports later.