Carbon Border Adjustment Mechanism (CBAM): technical guidance for monitoring, verifying and reporting emissions
This guide provides detailed information for overseas installation operators, verifiers and importers (liable persons) who monitor, verify and report Carbon Border Adjustment Mechanism (CBAM) emissions.
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Send us your feedback on this technical guidance
This technical guidance provides supplementary information on the monitoring, reporting and verification requirements for the UK Carbon Border Adjustment Mechanism (CBAM).
We’re still working to improve this content and will be updating the guidance as necessary to reflect further technical analysis and stakeholder feedback.
On or before 13 November 2026, you can send technical feedback on this guidance to cbampolicyteam@hmrc.gov.uk, with ‘MRV technical guidance feedback’ in the subject line.
We will consider all feedback received and may make further updates before 1 January 2027.
This technical guidance contains supporting information and processes for:
- overseas installation operators who monitor CBAM emissions data
- verifiers who verify CBAM emissions
- importers (liable persons) when reporting actual emissions on a CBAM return