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Prepare for the Carbon Border Adjustment Mechanism (CBAM)

Find out what to do if you import specific goods from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors into the UK from 1 January 2027.

Updates to this page

From:
HM Revenue & Customs
Published:
10 February 2026
Last updated:
9 September 2026
Show all updates

  1. Information about the 'Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification) Regulations 2026' has been added to the 'Legislation, policy and consultations' collection.

  2. Information about the 'Carbon Border Adjustment Mechanism (CBAM) Interest (Appointed Day) Order 2026' has been added to the 'Legislation, policy and consultations' collection.

  3. Information about where to send Carbon Border Adjustment Mechanism (CBAM) enquiries has been added to the page.

  4. Information has been added to allow you to 'Check if you'll need to register', along with information about 'Keeping records and monitoring emissions' and 'Rates, default emissions values and reliefs'.

  5. Updated to include 'Carbon Border Adjustment Mechanism (CBAM) — communications resources'

  6. First published.

The Carbon Border Adjustment Mechanism (CBAM) comes into effect on 1 January 2027.  

It will tax embodied emissions in specific carbon intensive goods imported into the UK.

If you import CBAM goods into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors:

  • you’ll have to keep records
  • you may need to register

Check if you'll need to register

If you’re liable for CBAM, you will need to register.

Registration for CBAM will open on 1 January 2028.

Keeping records and monitoring emissions

If you do not need to register, you’ll still need to keep records to prove you’re not liable for the tax.

HMRC will publish guidance soon on monitoring, reporting and verifying embodied emissions.

Rates, default emissions values and reliefs

HMRC will publish guidance soon on rates and default emissions values for aluminium, cement, fertilisers, hydrogen and iron and steel.

If your goods meet certain conditions, you may be able to claim Carbon Price Relief.

Legislation, policy and consultations

On the UK Parliament website, you can find the:

Communications resources

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.

For any other CBAM enquiries please email: cbamenquiries@hmrc.gov.uk.

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