What are the UK CBAM default values for aluminium sheet and composite panels?
Composite panel over 0.2 mm has its own UK CBAM codes: 4.522 tCO2e per tonne in non-alloy aluminium (7606 11 30) and 4.416 in alloy (7606 12 30). Plain alloy sheet over 0.2 mm and under 3 mm (7606 12 92) is 3.397, and non-alloy (7606 11 91) 3.388.
Composite panel
- 7606 11 30: ACP, non-alloy aluminium, over 0.2 mm: 4.522 tCO2e per tonne.
- 7606 12 30: ACP, aluminium alloys, over 0.2 mm: 4.416.
- 7607 20 91: ACP of 0.2 mm or less, under the foil heading: 6.023.
Sheet, plate and strip
- 7606 11 91: non-alloy, over 0.2 mm to under 3 mm: 3.388.
- 7606 12 92: alloy, over 0.2 mm to under 3 mm: 3.397.
- 7606 11 50: non-alloy, painted, varnished or plastic coated: 4.476.
- 7606 12 50: alloy, painted, varnished or plastic coated: 4.418.
- 7606 12 11: beverage can body stock: 4.219.
Thin panels fall under foil
ACP classified at 0.2 mm or less sits under 7607 20 91 at 6.023, not under 7606. Confirm the thickness basis your importer will declare before you quote.
Record the panel weight
The default is per tonne of the good as imported, and the importer must keep records of how the weight was worked out. Give them weight per sheet from your own production checks.
1,500 sheets of 4 mm alloy ACP
- Sheet 1,220 x 2,440 mm = 2.977 m2, at 5.5 kg per m2 (example; weigh your own) = 16.37 kg.
- 1,500 sheets = 24.56 t.
- 24.56 t x 4.416 = 108.46 tCO2e on the default for 7606 12 30.
What Senseible does here
Senseible reads coil, polyethylene core and coating invoices with your output by sheet size, so your panel figure can be set against 4.416 or 4.522. 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.