Regulation

Carbon Border Adjustment Mechanism: force of law notice 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 Force of Law Notice (Draft)

HTML

Carbon Border Adjustment Mechanism: System boundaries document, version 1.00

HTML

Carbon Pricing Verification Form

PDF, 312 KB, 3 pages

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Details

Force of law notices

This document is in draft. It was published on 14 July alongside the CBAM secondary legislation being laid in parliament. The notice has not yet commenced and does not currently have the force of law. It will only come into effect once it has been commenced on 1 January 2027. It covers 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