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Published 9 April 2026

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What is the Carbon Border Adjustment Mechanism?

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Did you know that the UK government will introduce a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027 to help UK decarbonisation efforts?

The UK CBAM will apply to the emissions intensity within specified goods imported to the UK from the aluminium, cement, fertilisers, hydrogen, and iron and steel sectors.

This may affect your business if you import specific goods worth £50,000 or more from the sectors above over a 12-month period. It may also affect overseas producers of these goods in your supply chain, and tax agents with clients who are importers.

For more information:

  • read the latest UK CBAM information on GOV.UK
  • check if your imports meet the threshold
  • inform your supply chain early to make them aware of the UK CBAM
  • discuss with your supplier the information you might need about emissions or carbon prices charged, to help you complete your CBAM tax return.

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Did you know that the UK government will introduce a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027 to help decarbonisation efforts?

The UK CBAM will apply to the emissions intensity within specific goods imported to the UK from the aluminium, cement, fertilisers, hydrogen, and iron and steel sectors.

Read the latest UK CBAM information on GOV.UK.

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Did you know that the UK government will introduce a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027 to help decarbonisation efforts?

The UK CBAM will apply to the emissions intensity within specific goods imported to the UK from the aluminium, cement, fertilisers, hydrogen, and iron and steel sectors.

Read the latest UK CBAM information on GOV.UK.

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