Guidance

Check which goods are in scope of Carbon Border Adjustment Mechanism (CBAM)

Find out whether Carbon Border Adjustment Mechanism (CBAM) goods imported into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors are in scope of the CBAM tax.

• From: HM Revenue & Customs
• Published: 16 July 2026

Documents

Goods within the aluminium sector

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Goods within the cement sector

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Goods within the fertiliser sector

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Goods within the hydrogen sector

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Goods within the iron and steel sector

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Details

Use this guidance to check which of the goods you import are in scope of CBAM by checking their commodity codes.

After you work out whether the goods you import are in scope of CBAM

Once you’ve worked out whether the goods you import are in scope of CBAM, you can find out if you’re classed as the importer.

Published 16 July 2026