What is the UK CBAM default value for aluminium foil?
Plain aluminium foil under 0.021 mm, rolled only, in rolls of 10 kg or less (7607 11 11) has a UK CBAM default of 3.505 tCO2e per tonne. The same foil in larger rolls (7607 11 19) is 5.248, and plain foil from 0.021 to 0.2 mm (7607 11 90) 4.107.
Defaults under heading 7607
- 7607 11 11: not backed, rolled only, under 0.021 mm, rolls of 10 kg or less: 3.505 tCO2e per tonne.
- 7607 11 19: the same in rolls over 10 kg: 5.248.
- 7607 11 90: not backed, rolled only, 0.021 to 0.2 mm: 4.107.
- 7607 19 10: not backed, further worked, under 0.021 mm: 5.342.
- 7607 19 90: not backed, further worked, 0.021 to 0.2 mm: 5.397.
- 7607 20 10: backed, under 0.021 mm excluding backing: 3.256.
- 7607 20 99: backed, 0.021 to 0.2 mm excluding backing: 4.193.
Roll weight alone moves the default
Foil under 0.021 mm carries 3.505 in rolls of 10 kg or less and 5.248 in larger rolls. A converter shipping jumbo rolls for rewinding in the UK should expect the higher code.
What is in scope
Heading 7607 is in scope whether the foil is printed or backed with paper, paperboard or plastics, up to 0.2 mm thick excluding backing. Above 0.2 mm it is sheet under 7606. Foil containers have their own code, 7612 90 30, at 4.430.
18 tonnes of 12 micron household foil
- Shipped as retail rolls under 10 kg, 7607 11 11: 18 x 3.505 = 63.090 tCO2e.
- Shipped as jumbo rolls, 7607 11 19: 18 x 5.248 = 94.464 tCO2e.
- Same metal, 31.374 tCO2e apart from roll size.
What Senseible does here
Senseible reads foil stock or ingot purchases by supplier with your annealing fuel invoices, so your foil figure can be set against 3.505 or 4.107. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.
Sources: HMRC, UK CBAM aluminium default values (published 16 October 2026), HMRC, Goods within the aluminium sector in scope of UK CBAM
Last reviewed 2026-11-03.