Carbon border adjustment mechanism (CBAM): Policy Summary - GOV.UK
January 2027 may seem a long way off, businesses importing affected products should be preparing now.
CBAM initially covers five sectors:
- Aluminium
- Cement
- Fertilisers
- Hydrogen
- Iron and steel
Not every product within these sectors above is automatically covered. CBAM applies to specified goods identified by their commodity/HS codes. Getting the commodity code right will be an important part of determining whether a UK import falls within CBAM.
A business becomes liable to register when the value of relevant CBAM goods reaches the £50,000 registration threshold.
The importer is the person liable for CBAM.
CBAM legislation and guidance is still being finalised.