Policy paper

Introduction of Carbon Border Adjustment Mechanism

This tax information and impact note is about the new Carbon Border Adjustment Mechanism (CBAM) tax.

From:
HM Revenue & Customs
Published
26 November 2025

Documents

Carbon Border Adjustment Mechanism

HTML

Details

Carbon Border Adjustment Mechanism (CBAM) will make sure that highly traded, carbon intensive goods imported into the UK face a comparable carbon price to that paid by manufacturers in the UK.

This will apply from 1 January 2027 to goods from the following industrial sectors:

  • aluminium
  • cement
  • fertiliser
  • hydrogen
  • iron and steel

Updates to this page

Published 26 November 2025

Sign up for emails or print this page

Related content