What are the UK CBAM default values for galvanised and coated steel sheet?
HMRC's UK CBAM default for hot-dip galvanised flat steel, not corrugated (7210 49 00), is 3.049 tCO2e per tonne, and 3.055 if corrugated. Electro-galvanised sheet is 2.458, painted or plastic-coated (PPGI) 2.443, and tinplate under 0.5 mm 3.379.
Defaults under heading 7210
- 7210 49 00: zinc coated (not electrolytic), not corrugated: 3.049 tCO2e per tonne.
- 7210 41 00: zinc coated, corrugated: 3.055.
- 7210 30 00: electrolytically zinc coated: 2.458.
- 7210 70 80: painted, varnished or plastic coated: 2.443.
- 7210 12 20: tinplate under 0.5 mm: 3.379.
What a coater adds
Your figure starts with the cold-rolled or hot-rolled substrate as a precursor. Annealing, pickling and galvanizing furnace fuel are inside the UK boundary; zinc and paint are not steel precursors.
Width matters
These codes cover sheet 600 mm wide or more. Galvanised or painted strip narrower than 600 mm sits under heading 7212, with defaults of its own.
What Senseible does here
Senseible reads substrate coil purchases with annealing and zinc pot fuel invoices, so a coater's own figure can be set against these defaults. 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 iron and steel default values (published 16 October 2026), HMRC, UK CBAM monitoring, reporting and verification technical guidance (October 2026)
Last reviewed 2026-11-02.