Carbon Border Adjustment Mechanism (CBAM)

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Guidance and regulation

• Carbon Border Adjustment Mechanism: force of law notice and reference document
  • Regulation
  • 13 July 2026
  • HM Revenue & Customs
• Keeping records for Carbon Border Adjustment Mechanism (CBAM)
  • Detailed guide
  • 16 July 2026
  • HM Revenue & Customs
• Check if your goods have been subject to a qualifying carbon pricing scheme
  • Detailed guide
  • 16 July 2026
  • HM Revenue & Customs
• Get a carbon pricing verification form
  • Detailed guide
  • 16 July 2026
  • HM Revenue & Customs
• Work out your Carbon Price Relief
  • Detailed guide
  • 16 July 2026
  • HM Revenue & Customs

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Policy papers and consultations

• Draft regulations: Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification)
  • 9 April 2026
  • HM Revenue & Customs
  • Closed consultation
  • Date closed 21 May 2026
• Draft regulations: Carbon Border Adjustment Mechanism (CBAM)
  • 10 February 2026
  • HM Revenue & Customs
  • Closed consultation
  • Date closed 24 March 2026
• Carbon border adjustment mechanism (CBAM): Policy summary
  • 16 July 2026
  • HM Revenue & Customs
  • Policy paper

See more policy papers and consultations in this topic

Organisations

• HM Revenue
  & Customs