An aluminium profile, a coil of sheet and an ingot can all leave the same supplier, travel on the same truck and still pay three different duty rates at the UK border. If you want to import aluminium to the UK without surprises, the commodity code and the country of origin matter far more than the invoice price. This guide covers the tariff, origin, trade remedies, sanctions and the 2027 carbon border adjustment mechanism.
Classifying aluminium: chapter 76 of the UK tariff
Aluminium sits in chapter 76 of the UK Online Trade Tariff, following the production chain: unwrought metal (7601), waste and scrap (7602), powders (7603), bars and profiles (7604), wire (7605), plates and sheets (7606), foil (7607), tubes and fittings (7608–7609) and finished articles from 7610 onwards. Alloy status, thickness, shape and end use all change the 10-digit code, and the code decides the duty, any trade remedy and whether CBAM applies. Read every measure on the code, not only the headline rate.
UK Global Tariff rates for aluminium
Examples of UK Global Tariff rates at the time of writing:
- Unwrought, not alloyed (7601 10) – 2% (some codes carry a temporary 0% suspension).
- Unwrought aluminium alloys, including billets (7601 20) – 6%; check for suspensions on slabs and billets.
- Waste and scrap (7602) – 0%; scrap is also subject to waste import controls.
- Hollow profiles, bars and rods (7604) – 6%.
- Plates, sheets and strip (7606) – 6% for the codes checked.
- Door and window frames (7610 10) – 6%.
Import VAT is charged on top of duty. UK VAT-registered businesses can usually account for it through postponed VAT accounting on their VAT return.
Origin: when EU aluminium is duty-free
Under the UK–EU Trade and Cooperation Agreement, aluminium of EU origin can be imported at 0% instead of the UK Global Tariff rate. What counts is origin, not the dispatch country: a sheet rolled in Germany from imported slab qualifies only if it meets the product-specific rule. The importer needs a valid statement on origin or importer’s knowledge to claim the preference. Easy Clearance explains how zero-tariff treatment under the TCA rules of origin works in practice. If origin cannot be supported at a later verification, the importer can be liable for the full rate of duty.
Anti-dumping duty on aluminium extrusions from China
The UK applies definitive anti-dumping duty to certain aluminium extrusions originating in China, following an investigation by the Trade Remedies Authority. The duty is company-specific: each exporter has its own rate, declared with an additional code, and the measure does not cover all extrusions. Larger extrusions – over 310 mm in cross-section or over 14 kg per metre – are excluded. The measure applied from 17 December 2022 for five years, subject to review.
In practice, ask your supplier for the producer’s name before you order, then check the commodity code and additional code in the Online Trade Tariff. Our guide on when anti-dumping duties apply and how to check them covers the process step by step.
Russian aluminium: sanctions and the 35% additional duty
UK sanctions restrict the import and acquisition of Russian-origin metals, including aluminium. The Online Trade Tariff also shows a 35% additional duty for chapter 76 goods from Russia and Belarus, together with restrictions on entry into free circulation. The ban covers metal consigned from, located in or originating in Russia. Unlike iron and steel, aluminium has no separate ban on products processed in third countries, but origin is decided under the origin rules, so check the whole supply chain. GOV.UK publishes Notice to Importers 2953 and a Russian metals sanctions overview, which set out the scope and the narrow exceptions.
UK CBAM from 1 January 2027
GOV.UK confirms that the UK carbon border adjustment mechanism will start on 1 January 2027, and aluminium is one of the five covered sectors, alongside cement, fertiliser, hydrogen, and iron and steel. CBAM applies only to specified CBAM goods identified by commodity code, not to every product in chapter 76.
The liable person is the importer – the person in whose name, or on whose behalf, the customs declaration is made. You must register with HMRC once the value of CBAM goods is £50,000 or more over the preceding 12 months, or is expected to reach that within the next 30 days. GOV.UK says registration will open by 1 January 2028, and HMRC guidance on keeping CBAM records already applies. Easy Clearance has a detailed guide to UK CBAM for steel and aluminium importers. HMRC has begun publishing CBAM guidance on scope, registration and record-keeping under “Prepare for CBAM” on GOV.UK.
Checklist before you import aluminium to the UK
- Confirm the 10-digit commodity code, including alloy status, form and thickness.
- Read every measure on the code, including suspensions and additional duties.
- Establish the true origin of the metal, not just the dispatch country.
- For Chinese extrusions, get the producer’s name and the matching additional code.
- Screen the supply chain for Russian or Belarusian metal.
- Check whether the code is a CBAM good, keep CBAM records and track your import value against the £50,000 threshold.
- Model the full cost with a UK import landed cost calculator before you sign the purchase.
Importing steel as well? See our guide to UK steel quotas and the 50% out-of-quota rate. If you would rather hand the declaration over, Easy Clearance is a customs agency registered in CDS with a UK EORI number and can prepare the import entry for you.
Mini-FAQ
What duty applies to aluminium imported into the UK?
It depends on the commodity code and origin. Under the UK Global Tariff, unwrought unalloyed aluminium (7601 10) is at 2%, unwrought aluminium alloys and most bars, profiles and plates are at 6%, and aluminium waste and scrap (heading 7602) is at 0% at the time of writing. Some codes also carry temporary duty suspensions. Goods of EU origin that meet the rules of origin can qualify for 0% under the UK-EU Trade and Cooperation Agreement.
Is there anti-dumping duty on aluminium from China?
Yes, on certain aluminium extrusions originating in China. The UK applies definitive anti-dumping duty with company-specific rates, declared using an additional code. Check the commodity code and the exporter’s additional code in the UK Online Trade Tariff before you buy.
Can I import Russian aluminium into the UK?
Aluminium that originates in, is located in or is consigned from Russia is restricted under UK sanctions on Russian metals, and the UK Online Trade Tariff also lists a 35% additional duty for goods from Russia and Belarus in chapter 76. Read Notice to Importers 2953 and the Russian metals sanctions overview on GOV.UK before dealing with any metal that may be of Russian origin.
Does the UK CBAM apply to aluminium?
Yes. GOV.UK confirms that the UK carbon border adjustment mechanism will be introduced on 1 January 2027 and that aluminium is one of the covered sectors. Only specified CBAM goods, identified by commodity code, are in scope. Importers must register with HMRC once the value of their CBAM goods reaches £50,000 over the relevant period; GOV.UK says registration will open by 1 January 2028.
Sources (gov.uk): UK Online Trade Tariff, chapter 76; Taxation notice 2022/11: anti-dumping duty on aluminium extrusions from China; Russian metals sanctions overview; Prepare for the Carbon Border Adjustment Mechanism. Rates and measures change – check the live tariff before goods are shipped.