Check if you’re classed as the importer for Carbon Border Adjustment Mechanism (CBAM)
Find out if you’re classed as the importer when checking if you’ll need to register for the Carbon Border Adjustment Mechanism (CBAM).
You’ll be liable for Carbon Border Adjustment Mechanism (CBAM) if you’re the importer (the liable person) of the CBAM goods and you’re established either:
- in the UK
- outside of the UK
When you’re classed as the importer
You’re classed as the importer if you’re an individual or organisation importing CBAM goods into the UK, and if there are:
- customs duties to pay, you’re the individual or organisation named on the import declaration (even if someone is declaring the goods on your behalf)
- no customs duties to pay, you’re the individual or organisation importing those goods (even if someone else is importing them on your behalf)
Definition of an organisation
An organisation can be a:
- small or medium-sized enterprise
- large business
- government department or other public authority carrying out business for commercial purposes
- charity
This list is not exhaustive.
If someone is importing CBAM goods on your behalf
If someone is importing CBAM goods and completes the import declaration (where one is needed) on your behalf, you’ll still be classed as the importer.
Someone importing CBAM goods on your behalf could be:
- a tax agent (acting on your behalf)
- an employee
- a freight forwarder
- a haulier (driver)
- a customs broker
- express operator
- fast parcel operator
If you’re the importer
If you’re the importer, you can check when imported CBAM goods do not contribute towards the registration threshold.