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Check if you’ll need to register for Carbon Border Adjustment Mechanism (CBAM)

Find out if you need to register for CBAM when you import selected CBAM goods from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors from 1 January 2027.

• From: HM Revenue & Customs
• Published: 16 July 2026
• Last updated: 16 July 2026 — See all updates

You only need to check whether you’re liable if you’ve imported Carbon Border Adjustment Mechanism (CBAM) goods into the UK.

Registration for CBAM will open by 1 January 2028.

If you need to register for CBAM and do not, or you register late (known as a failure to notify), HMRC may charge you a penalty.

Follow these steps to check whether you’re liable, and if you are, work out the date you need to register from.

Step 1 — Check which imported goods are in scope of the tax

Find out whether the goods you import are in scope of the tax by checking their commodity code against the goods in scope of CBAM.

• Check which goods are in scope of Carbon Border Adjustment Mechanism (CBAM)
  • 16 July 2026
  • Guidance

Step 2 — Find out if you're classed as the importer

You must check if you’re classed as the importer (the liable person) of the CBAM goods.

• Check if you’re classed as the importer for Carbon Border Adjustment Mechanism (CBAM)
  • 16 July 2026
  • Guidance

Step 3 — Check when imported CBAM goods do not contribute towards the registration threshold

There may be cases when the imported CBAM goods do not contribute towards the registration threshold.

Check when they do not contribute, so that you do not include their value towards the registration threshold.

• Imported Carbon Border Adjustment (CBAM) goods that may not contribute towards the registration threshold
  • 16 July 2026
  • Guidance

Step 4 — Work out the date you'll need to register from

You’ll have to register for CBAM when the total value of the CBAM goods you’ve imported go over, or you expect them to go over the registration threshold of £50,000.

You’ll need to work out the date you need to register from.

• Work out the date you’ll need to register for Carbon Border Adjustment Mechanism (CBAM)
  • 16 July 2026
  • Guidance

Keeping records

If you become liable for CBAM before registration opens, you must keep records that relate to all the CBAM goods you’ve imported so that you can register when the service is available.

• Keeping records for Carbon Border Adjustment Mechanism (CBAM)
  • 16 July 2026
  • Guidance

Get help and support

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.

• HMRC email updates, videos and webinars for tax agents and advisers
  • 22 June 2026
  • Guidance

Published 16 July 2026

Last updated 16 July 2026 — Show all updates

1. 16 July 2026

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

2. 16 July 2026

   First published.