1 Jan 2027
Start tracking from day one
Keep records of in-scope goods from the first day the tax applies, even if you are not yet registered.
UK carbon border adjustment mechanism
Understand and prepare for UK CBAM
Practical guidance, calculators and tools for UK importers and customs professionals. UK CBAM starts on 1 January 2027.
The short version
What UK CBAM means in plain English
UK CBAM is a new tax on selected carbon-intensive goods imported into the UK. It is designed to apply a carbon price comparable to the one faced by UK producers. It will initially apply only to specified commodity codes in five sectors—not every product made from aluminium or steel.
£50k
Watch the threshold
It is based on the value of CBAM goods you import or expect to import—not your total imports.
2 routes
Get emissions data
Use verified actual emissions where available, or government default values where they are not.
What importers need to track
Start with a practical import register. HMRC’s records guidance calls for the commodity code, date the goods passed the tax point, value, weight and evidence for exemptions. If you eventually submit a return, you will also need origin and emissions information.
| Track now | Why it matters |
|---|---|
| 8-digit commodity code | Determines whether a specific good is in scope. |
| Value and tax-point date | Helps monitor the £50,000 registration tests. |
| Net weight | Used with emissions intensity to work out embodied emissions. |
| Supplier and origin | Supports emissions evidence, carbon-price relief and return data. |
| Verified emissions report, if available | Lets you use actual emissions instead of a default. |
What to do next
- Identify in-scope codesMatch your imports against HMRC’s CBAM commodity-code lists.
- Check your exposureReview historic import data and planned orders against the threshold.
- Ask suppliers earlyFind out whether verified emissions information will be available for 2027 goods.
Checker status: we are designing a simple CDS/CSV review tool. For now, use the guides below to identify in-scope goods and organise your import records.
Last updated: 13 August 2026 · Based primarily on HMRC guidance.