Work out the date you’ll need to register for Carbon Border Adjustment Mechanism (CBAM)
Find out if you need to register for CBAM and work out the date you need to do this by.
You must register for Carbon Border Adjustment Mechanism (CBAM) when one or both of the following conditions apply.
You expect to import CBAM goods from 1 January 2027
You must register if you expect to import CBAM goods into the UK worth £50,000 or more within the next 30 days. This applies on or after 1 January 2027.
Example
On 1 January 2027 you know that you’ll be importing CBAM goods into the UK worth £60,000.
You’ll be importing these goods on 14 January 2027.
This means that you’ll be liable to register for the tax on 1 January 2027.
You’ve imported CBAM goods after 1 January 2027
From 1 January 2027, on the first day of each month, check whether you’ve imported £50,000 or more of CBAM goods into the UK in the previous 12 months.
If you have, you may be liable to register for CBAM from the date your imports met the £50,000 registration threshold.
Example (using 1 April 2028 as the first day of the month)
You check if in the last 12 months (from 31 March 2027 up to and including 1 April 2028) you’ve imported CBAM goods into the UK.
The CBAM goods were imported on 5 May 2027, 3 June 2027 and 1 January 2028.
The total value of those CBAM goods on 1 January 2028 is £70,000.
You’re liable to register for the tax on 1 January 2028.
Do not include the value of CBAM goods that you imported into the UK before 1 January 2027.
When both conditions apply
When both conditions apply, you must use the earliest date on which you become liable for CBAM as your registration start date.