Getting the emissions intensity when importing Carbon Border Adjustment Mechanism (CBAM) goods
Find out how to get your emissions intensity as an importer (also known as a liable person) when importing Carbon Border Adjustment Mechanism (CBAM) goods into the UK.
If you import a Carbon Border Adjustment Mechanism (CBAM) good into the UK, the tax you pay is on the embodied emissions of the imported good.
Embodied emissions are calculated using emissions intensity that you report on your CBAM tax return.
Read about which goods are in scope of CBAM to check the goods you’ll need to report.
How embodied emissions are calculated
Embodied emissions are calculated by multiplying the weight of the imported CBAM good by either the:
- emissions intensity of the CBAM good — tonnes of carbon dioxide equivalent per tonne ( tCO2e/t)
- default emission value of the CBAM good
Embodied emissions are measured as tonnes of carbon dioxide equivalent produced (tCO2e) of the CBAM good you’re importing.
You’ll need to provide HMRC with the emissions intensity to enable HMRC to calculate the embodied emissions when completing the CBAM tax return.
Getting your emissions intensity
You can either use:
- actual verified emissions data related to the CBAM good — this will involve reporting a value known as ‘emissions intensity’ on the CBAM return
- default emissions intensity published by the government, instead of using actual verified emissions
If you’re using actual verified emissions you’ll need to get a verification report. This needs to be created by a verifier who meets the eligibility criteria. The report will include information on:
- the emissions intensity
- the calendar year monitoring period that emission intensity relates to
Reporting your emissions intensity
Use your CBAM tax return to report an emission intensity that is either:
- from the calendar year (1 January to 31 December) monitoring period that the CBAM good was produced in
- linked to the date of importation of the CBAM good, with rules on this changing depending on the date of importation
If using emissions intensity linked to date of importation for goods imported in 2027
Ask your supplier for the most recently verified emissions intensity from the calendar year of 2027 (1 January to 31 December).
If verified emissions intensity data for calendar year 2027 is not available, you can ask for the verified emissions intensity data for the previous calendar year for imports into the UK of a CBAM good.
Read about keeping records for Carbon Border Adjustment Mechanism (CBAM).
Example
You import a CBAM good on 25 June 2027.
You’ll ask your supplier for the emissions intensity covering 1 January 2027 to 31 December 2027. You’ll use this information when filing your first return from 31 May 2028.
If using emissions intensity linked to date of importation for goods imported from 2028
For any imports into the UK of a CBAM good from 1 January 2028, you can ask for the most recently verified emissions intensity in either of the 2 calendar years before you imported it.
Example
You import a CBAM good on 25 June 2029.
You’ll ask your supplier for the most recent verified emissions intensity.
If your supplier has a verification report or verification summary for emissions monitored between:
- 1 January 2028 to 31 December 2028, you will need to use this emission intensity on your CBAM tax return
- 1 January 2027 to 31 December 2027, you will need to use this emission intensity on your CBAM tax return