Are steel wire articles, pallets and ladders covered by the UK CBAM?
Yes. They sit under heading 7326, other articles of iron or steel, which is on HMRC's UK CBAM list. Defaults: articles of iron or steel wire (7326 20 00) 3.309 tCO2e per tonne, ladders and steps (7326 90 30) 3.367, pallets (7326 90 40) 3.294 and cable reels (7326 90 50) 3.039.
Defaults under 7326
- 7326 20 00: articles of iron or steel wire, not elsewhere specified: 3.309 tCO2e per tonne.
- 7326 90 30: ladders and steps: 3.367.
- 7326 90 40: pallets and similar platforms for handling goods: 3.294.
- 7326 90 50: reels for cables, piping and the like: 3.039.
- 7326 90 60: non-mechanical ventilators, guttering, hooks and similar building articles: 3.676.
- 7326 90 98: other articles of iron or steel: 3.439.
Close neighbours that are out
Stranded wire and rope (7312), chains (7315) and springs (7320) are not on HMRC's list. A wire product that classifies under one of those headings is outside the UK CBAM, so get the code right before quoting.
Your precursors
A wire basket's figure starts with the wire (7217) you draw or buy; a pallet's with the sheet, tube or sections. If the wire supplier cannot give a verified figure, the wire goes in at its own default and your welding and coating can use actual data.
A mixed container to a UK warehouse
- 40 t steel pallets, 7326 90 40: 40 x 3.294 = 131.760 tCO2e.
- 6 t ladders, 7326 90 30: 6 x 3.367 = 20.202 tCO2e.
- 4 t wire mesh baskets, 7326 20 00: 4 x 3.309 = 13.236 tCO2e.
- Total on defaults: 165.198 tCO2e, declared line by line by code.
What Senseible does here
Senseible reads wire, sheet and tube purchase invoices with your coating fuel and dispatch tonnes, so each product line's figure can be set against its default. 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.