Collection

Carbon Border Adjustment Mechanism

A collection of information for Carbon Border Adjustment Mechanism.

• From: HM Revenue & Customs
• Published: 10 February 2026

Carbon Border Adjustment Mechanism (CBAM) comes into force from 1 January 2027.

Legislation, policy and consultations

You can find the primary legislation for CBAM in the Finance (No. 2) Bill on the UK Parliament website.

• Carbon border adjustment mechanism (CBAM): Policy summary
  • 10 February 2026
  • Policy paper
• Factsheet: Carbon border adjustment mechanism
  • 28 November 2025
  • HTML Publication
• Consultation on the introduction of a UK carbon border adjustment mechanism
  • 30 October 2024
  • Consultation outcome
• Draft regulations: Carbon Border Adjustment Mechanism (CBAM)
  • 10 February 2026
  • Open consultation

Get help and support

To receive updates from HMRC about Carbon Border Adjustment Mechanism, email: cbampolicyteam@hmrc.gov.uk, put ‘CBAM mailing list’ in the subject title field.

• HMRC email updates, videos and webinars for tax agents and advisers
  • 3 February 2026
  • Guidance

Published 10 February 2026