Open consultation

Carbon Border Adjustment Mechanism (CBAM): a consultation on sectoral scope expansion to include refinery products

• From: HM Treasury and HM Revenue & Customs
• Published: 28 October 2026

Summary

This consultation seeks views on the feasibility and impacts of CBAM sectoral scope expansion to refinery products.

This consultation closes at
11:59pm on 20 January 2027

Consultation description

At Budget 2025, the government confirmed that it is considering the impacts and feasibility of including refinery products in CBAM in future. This consultation is the next stage of that ongoing assessment.

This consultation is being undertaken jointly by His Majesty’s Revenue & Customs (HMRC) and His Majesty’s Treasury (HMT).

The government invites views from interested parties, including the importers and their agents, other businesses, individuals, tax advisers, trade and professional bodies and other interested parties, including those overseas.

Responses to the response form will be shared between HMRC and HMT.

Documents

Carbon Border Adjustment Mechanism: Sectoral scope expansion to refinery products

PDF, 470 KB, 44 pages

This file may not be suitable for users of assistive technology.

Request an accessible format

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Respond online

or

Email to:

cbampolicyteam@hmrc.gov.uk