What are the UK CBAM default values for steel tubes made without a weld?
Threadable gas pipe made without a weld (7304 39 50) has a UK CBAM default of 2.941 tCO2e per tonne. Cold-drawn non-alloy precision tubes (7304 31 20) are 2.930, cold-drawn stainless tubes (7304 41 00) 6.367, and non-alloy line pipe up to 168.3 mm (7304 19 10) 2.916.
Non-alloy tubes under heading 7304
- 7304 31 20: precision tubes, cold-drawn or cold-rolled: 2.930 tCO2e per tonne.
- 7304 31 80: other cold-drawn or cold-rolled tubes: 2.738.
- 7304 39 50: threaded or threadable gas pipe: 2.941.
- 7304 39 82: hot-finished, up to 168.3 mm OD: 2.842.
- 7304 39 83: hot-finished, above 168.3 mm up to 406.4 mm: 2.958.
- 7304 39 88: hot-finished, above 406.4 mm: 2.944.
- 7304 19 10: line pipe, up to 168.3 mm: 2.916.
Stainless
- 7304 41 00: stainless tubes, cold-drawn or cold-rolled: 6.367.
Check before you pick actual data
Your precursor is the round billet. HMRC's default for continuous-cast round billet of low-carbon steel (7207 19 12) is 3.595, higher than every non-alloy tube default above. If the billet supplier has no verified figure, a tube built from billet defaults plus your own fuel can come out above the tube's own default. Run both numbers first; a return filed on defaults cannot later be amended with actual data.
Cold-drawn precision tube: default or actual?
- Order: 30 t of cold-drawn precision tube, 7304 31 20: 30 x 2.930 = 87.900 tCO2e on the default.
- Actual route, billet only: 1.15 t of round billet per tonne of tube (example yield) x 3.595 = 4.134 tCO2e per tonne.
- That is already above 2.930 before any furnace fuel, so a verified figure from the billet maker decides whether actual data helps.
What Senseible does here
Senseible reads round billet purchases with piercing and reheating fuel invoices, so you can compare an actual-data figure against 2.930 or 2.941 before choosing. 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), HM Treasury and HMRC, UK CBAM policy summary
Last reviewed 2026-11-03.