Is 7304 covered by CBAM?
Seamless tubes, pipes and hollow profiles of iron or steel
Yes – sector Iron and steel
Yes. Heading 7304 (Seamless tubes, pipes and hollow profiles of iron or steel) is listed in Annex I of the CBAM Regulation and belongs to the sector Iron and steel.
- Counts towards the 50-tonne threshold (net mass per importer and calendar year).
- Only the direct emissions of production are counted.
- Mark-up on default values for imports in 2026: 10 %.
Official default values 2026
Without verified emissions data from the producer, these values apply per country of origin, in tonnes of CO₂e per tonne of goods (column “total” of Implementing Regulation (EU) 2025/2621 as amended by 2026/1740). For imports in 2026 the mark-up of 10 % is added. If a country is missing, the value for other countries applies.
| CN code | China | India | Türkiye | South Korea | Vietnam | other countries |
|---|---|---|---|---|---|---|
| 7304 11 00 | 7.005 | 6.490 | 5.690 | 4.084 | 3.070 | 5.184 |
| 7304 19 | 2.680 | 4.320 | 2.340 | 2.154 | 2.330 | 3.981 |
| 7304 22 00 | 7.005 | 6.490 | 5.690 | 4.084 | 3.070 | 5.184 |
| 7304 23 00 | 2.680 | 4.320 | 2.340 | 2.154 | 2.330 | 3.981 |
| 7304 24 00 | 7.005 | 6.490 | 5.690 | 4.084 | 3.070 | 5.184 |
| 7304 29 | 2.680 | 4.320 | 2.340 | 2.154 | 2.330 | 3.981 |
| 7304 31 | 2.680 | 4.320 | 2.340 | 2.154 | 2.330 | 3.981 |
| 7304 39 | 2.680 | 4.320 | 2.340 | 2.154 | 2.330 | 3.981 |
| 7304 41 00 | 7.005 | 6.490 | 5.690 | 4.084 | 3.070 | 5.184 |
| 7304 49 | 7.005 | 6.490 | 5.690 | 4.084 | 3.070 | 5.184 |
| 7304 51 | 2.680 | 4.320 | 2.360 | 2.144 | 2.260 | 3.878 |
| 7304 59 | 2.680 | 4.320 | 2.360 | 2.144 | 2.260 | 3.878 |
| 7304 90 00 | 2.680 | 4.320 | 2.340 | 2.154 | 2.330 | 3.981 |
Values for around 120 further countries are calculated by the cost calculator. Legal status as of 11 October 2026.
Example: 10 t from China
CN code 7304 11 00, imported in Q3 2026, calculated with official default values and benchmarks – as in the CBAM declaration:
- Embedded emissions
- 77.06 t CO₂e (7.706 t per t incl. mark-up)
- Free allocation deduction
- 11.44 t CO₂e (CBAM factor 97.5 %)
- Certificates
- 65.62
- Costs
- €5,401.69 (€82.32 per certificate)
Calculate for your CN code, country of origin and quantity →
What do I need to do?
If you import goods of this heading, keep count of the net mass per calendar year. If you stay at or below 50 t with all CBAM goods combined, you are exempt – you declare the exemption in the customs declaration. Above that you need authorisation as a CBAM declarant, and you need it before the threshold is exceeded; the first annual declaration for 2026 is due by 30 September 2027.
Frequently asked questions
Is CN code 7304 covered by CBAM?
Yes. Heading 7304 (Seamless tubes, pipes and hollow profiles of iron or steel) is listed in Annex I of the CBAM Regulation and belongs to the sector Iron and steel.
Does 7304 count towards the 50-tonne threshold?
Yes. The net mass counts towards the threshold of 50 t per importer and calendar year, together with all other CBAM goods of iron and steel, aluminium, cement and fertilisers.
What does CBAM cost for 10 t from China?
Based on official default values for CN code 7304 11 00 imported in Q3 2026: 65.62 certificates, around €5,401.69. With verified emissions data from the producer it may be less.
Stay on top of the 50-tonne threshold
CBAMfix reads your import documents, checks every CN code against Annex I, keeps count and warns you in good time before the authorisation deadline.
Try free for 14 daysFurther headings: Iron and steel
Basis: Annex I of Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083; default values and benchmarks under Implementing Regulations (EU) 2025/2621, 2026/1740 and 2025/2620. The full CN code in your customs declaration is decisive. CBAMfix does not replace legal, tax or customs advice or binding tariff information.