Regulation

Carbon Border Adjustment Mechanism: force of law notices and reference document

Find out about the force of law notice for the Carbon Border Adjustment Mechanism and reference document.

• From: HM Revenue & Customs
• Published: 13 July 2026

Documents

The Carbon Border Adjustment Mechanism (Administrative Provisions and Determination of Carbon Price Relief) Force of Law Notice (Draft)

HTML

The Carbon Border Adjustment Mechanism (Emissions and Verification) Force of Law Notice (Draft)

PDF, 1.36 MB, 118 pages

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Carbon Border Adjustment Mechanism: System boundaries document, version 1.00 dated 10th July 2026

HTML

Carbon Pricing Verification Form

PDF, 312 KB, 3 pages

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Details

Force of law notices

These documents are in draft. ‘The Carbon Border Adjustment Mechanism (Administrative Provisions and Determination of Carbon Price Relief) Force of Law Notice (Draft)’ was published on 14 July alongside the relevant CBAM secondary legislation being laid in parliament. ‘The Carbon Border Adjustment Mechanism (Emissions and Verification) Force of Law Notice (Draft)’ was published on the 9 September alongside the relevant CBAM secondary legislation being laid in parliament.

The notices have not yet commenced and do not currently have the force of law. It will only come into effect once it has been commenced on 1 January 2027. They cover a range of administrative and technical issues in respect of the tax.

Carbon Pricing Verification Form

Use the Carbon Pricing Verification Form to support your Carbon Price Relief claim. You’ll need a carbon pricing verification form for each CBAM good you are claiming relief for.

This form must be completed by the independent and accredited verifier of the installation (factory, plant or facility) that manufactured or processed the CBAM good.

System Boundaries document

The Systems Boundaries Document supports the secondary legislation. It explains which direct emissions and production processes are relevant for Carbon Border Adjustment Mechanism (CBAM) goods.

Installations and verifiers can use this document if they choose to monitor and verify actual emissions from the production of CBAM goods.

Published 13 July 2026