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Contents

Legislation
Finance Act 2026
  • Introduction
  • Part 1 Income tax, capital gains tax and corporate taxes
  • Part 2 Inheritance tax
  • Part 3 Other existing taxes
  • Part 4 Vaping products duty
  • Part 5 Carbon border adjustment mechanism
  • Part 6 Avoidance
  • Part 7 Tax advisers
  • Part 8 Miscellaneous and final
  • Schedule 1 Property and savings rates of income tax: consequential amendments
  • Schedule 2 Scottish and Welsh property income rates
  • Schedule 3 Non-resident, and previously non-domiciled individuals
  • Schedule 4 PAYE for treaty non-residents etc
  • Schedule 5 Unassessed transfer pricing profits
  • Schedule 6 Transfer pricing
  • Schedule 7 Permanent establishments
  • Schedule 8 Pillar Two
  • Schedule 9 Tainted charity donations
  • Schedule 10 Winter fuel payment charge
  • Schedule 11 Tax treatment of carried interest
  • Schedule 12 Reform of reliefs for business property and agricultural property
  • Schedule 13 Abolition of bingo duty: consequential and transitional provision
  • Schedule 14 Aggregates levy: amendments relating to disapplication of levy to Scotland
  • Schedule 15 Vaping products duty: amendments of other enactments
  • Schedule 16 CBAM Goods
  • Schedule 17 Administration of CBAM
  • Schedule 18 Offences relating to CBAM
  • Schedule 19 Supplementary amendments relating to CBAM
  • Schedule 20 Registration of tax advisers: exceptions
  • Schedule 21 Registration of tax advisers: reviews and appeals
  • Schedule 22 Conduct of tax advisers
  • Schedule 23 Data-gathering
  1. Finance Act 2026
  2. CBAM Goods

Schedule 16 | CBAM Goods

From legislation.gov.uk

(1)The goods specified by this Schedule are goods within a commodity code set out in the following Table, other than those within a commodity code that the Table indicates are excepted.

Table
Commodity codeClassification
Aluminium goods
7601Unwrought aluminium
7603Aluminium powders and flakes
7604Aluminium bars, rods and profiles
7605Aluminium wire
7606Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm
7607Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm
7608Aluminium tubes and pipes
7609Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)
7610Certain Aluminium structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures
7611Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
7612Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
7613Aluminium containers for compressed or liquefied gas
7614Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
7616Other articles of aluminium
Cement
2507 00 80Other kaolinic clays
2523 10Cement clinkers
2523 21White Portland cement, whether or not artificially coloured
2523 29Other Portland cement
2523 30Aluminous cement
2523 90Other hydraulic cements
Fertilisers
2808 00Nitric acid; sulphonitric acids
2814Ammonia, anhydrous or in aqueous solution
2834 21Nitrates of potassium
3102Mineral or chemical fertilisers, nitrogenous
3105Except: 3105 60Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kgExcept:Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
Hydrogen
2804 10Hydrogen
Iron and steel goods
2601 12Agglomerated
72Except:7202 217202 307202 507202 707202 807202 917202 927202 937202 99 107202 99 307202 99 807204Iron and steelExcept:Ferro-siliconFerro-silico-manganeseFerro-silico-chromiumFerro-molybdenumFerro-tungsten and ferro-silico-tungstenFerro-titanium and ferro-silico-titaniumFerro-vanadiumFerro-niobiumFerro-phosphorusFerro-silico-magnesiumOtherFerrous waste and scrap; remelting scrap ingots and steel
7301Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
7302Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish- plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
7303Tubes, pipes and hollow profiles, of cast iron
7304Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
7305Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel
7306Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
7307Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel
7308Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock- gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
7309Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
7310Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
7311Containers for compressed or liquefied gas, of iron or steel
7318Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel
7326Other articles of iron or steel

(1)In this Schedule “commodity code” means a code assigned to a classification of goods by the Goods Classification Table.

(2)Regulations under section 8 of TCTA 2018 about determining within which commodity code a good falls apply for the purposes of CBAM.

(3)The Commissioners may by regulations make such amendments to the Table in paragraph 1 as they consider appropriate in consequence of the Goods Classification Table, or a document replacing it, being amended or replaced.

(4)In this paragraph, references to the Goods Classification Table are references to the Goods Classification Table as defined in regulations under section 8 of TCTA 2018.

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