What are the UK CBAM default values for line pipe?
Welded line pipe up to 406.4 mm outside diameter (7306 19 00) carries 3.924 tCO2e per tonne in HMRC's UK CBAM defaults. Stainless line pipe made without a weld (7304 11 00) is 6.173, and non-stainless line pipe made without a weld runs from 2.446 to 2.916 depending on diameter.
Welded line pipe
- 7306 19 00: welded, from flat-rolled steel, up to 406.4 mm OD: 3.924 tCO2e per tonne.
- 7305 11 00: above 406.4 mm OD, longitudinally submerged arc welded: 2.744.
- 7305 12 00: above 406.4 mm OD, other longitudinally arc welded: 2.607.
- 7305 19 00: above 406.4 mm OD, other welded, for example spiral: 3.855.
Line pipe made without a weld
- 7304 19 10: non-stainless, up to 168.3 mm OD: 2.916.
- 7304 19 30: non-stainless, above 168.3 mm up to 406.4 mm: 2.446.
- 7304 19 90: non-stainless, above 406.4 mm: 2.473.
- 7304 11 00: stainless: 6.173.
- 7304 22 00: stainless drill pipe: 6.508.
406.4 mm is the line to watch
A welded pipe at 406.4 mm OD or less sits under 7306 19 00; one millimetre larger and it moves to heading 7305, where the default depends on the weld type. Read the OD and weld method off the mill test certificate before choosing a code.
Coil or plate is your precursor
For welded pipe, the HR coil or plate you buy carries most of the figure. Ask the steel mill for its verified intensity; without it, you can report the coil at its default and use actual data for your own forming and welding.
120 tonnes of 10 inch line pipe
- 10 inch pipe is 273.1 mm OD, under 406.4 mm.
- Welded, 7306 19 00: 120 t x 3.924 = 470.880 tCO2e.
- Made without a weld, 7304 19 30: 120 t x 2.446 = 293.520 tCO2e.
- On defaults the welded order carries 177.360 tCO2e more, so an ERW mill has the stronger case for verified data.
What Senseible does here
Senseible reads coil and plate purchase invoices with your fuel bills and dispatch tonnes by size, so your pipe figure can be set against 3.924 or 2.744. 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, Goods within the iron and steel sector in scope of UK CBAM
Last reviewed 2026-11-03.