January 2027 may seem a long way off, businesses importing affected products should be preparing now and talking to Suppliers.
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. So getting the commodity code right will be an important part of determining whether a UK import falls within CBAM. It is good practice to review your HS codes on a regular basis.
Follow the latest updates here Carbon border adjustment mechanism (CBAM): Policy Summary - GOV.UK
CBAM legislation and guidance is still being finalised.