Are steel sandwich panels and structures covered by the UK CBAM?

They are covered. Heading 7308, structures and parts of structures of iron or steel, is on HMRC's UK CBAM list, excluding prefabricated buildings of heading 9406. Panels of two ribbed steel sheets with an insulating core (7308 90 51) carry a default of 6.523 tCO2e per tonne.

Defaults under 7308

• 7308 90 51: panels of two profiled (ribbed) steel sheets with an insulating core: 6.523 tCO2e per tonne.
• 7308 90 59: other structures mainly of sheet: 6.515.
• 7308 90 98: other structures and parts: 6.374.
• 7308 10 00: bridges and bridge sections: 4.989.
• 7308 20 00: towers and lattice masts: 5.973.
• 7308 30 00: doors, windows and frames: 6.510.
• 7308 40 00: scaffolding, shuttering and propping equipment: 6.366.

A full building kit may sit outside

Prefabricated buildings of heading 9406 are excluded. Panels and frames shipped as loose parts under 7308 are in. How the consignment is classified decides it, so agree the code with your UK importer before the order ships.

Weight needs a record

The default is per tonne of the good, and HMRC expects the importer to hold records showing how the weight was worked out. Give your buyer the panel weight per square metre from your production records, not a catalogue figure.

Roof panels for a UK cold store

• 2,400 m2 of 50 mm PUF roof panels at 10.5 kg per m2 (example; use your measured weight) = 25.2 t.
• 25.2 t x 6.523 = 164.380 tCO2e on the default.
• The steel frame for the same job, 18 t under 7308 90 98: 18 x 6.374 = 114.732 tCO2e.

What Senseible does here

Senseible reads coated coil, chemical and fuel invoices with panel output in square metres and tonnes, so your figure can be set against 6.523. 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.

• UK CBAM for Indian exporters
• Galvanised and coated sheet defaults
• Check if a code is covered

Sources: HMRC, UK CBAM iron and steel default values (published 16 October 2026), HM Treasury and HMRC, UK CBAM policy summary

Last reviewed 2026-11-03.