UK CBAM starts 1 January 2027
The UK's Carbon Border Adjustment Mechanism puts a carbon price on imported aluminium, cement, fertilisers, hydrogen, and iron & steel. This page tracks the rules as HM Revenue & Customs (HMRC) finalises them — and will carry the full default-values dataset the day it is published.
Key dates
Are you over the £50,000 threshold?
Registration is only required once your UK imports of CBAM goods reach £50,000 over any rolling 12-month period. Test your numbers in a minute.
Open the threshold checkerBe first to the UK default values
One email when HMRC publishes the UK CBAM default values or changes the rules. No spam, unsubscribe anytime.
UK CBAM Readiness Pack
A working Excel file, not a report. Five sheets: the dates with what you need done by each, a rolling 12-month threshold test you fill in, a liability estimate covering 260 CN codes across all five UK sectors that prices your own tonnage, and the eight questions to send your suppliers now.
Read this first:HMRC has not published the UK default values yet. The estimate uses the EU's published values for the same CN codes as a stated proxy, with the low–high spread shown so you can see the uncertainty. It is for sizing and budgeting, never for a declared figure.
One-off payment, instant download, link valid 12 months. Not tax or legal advice.
Frequently asked
When does UK CBAM start?
UK CBAM applies from 1 January 2027, and the first accounting period is calendar year 2027. Registration opens by 1 January 2028 and the deadline for the 2027 period is 31 January 2028. The first return and payment are due by 31 May 2028.
Can I register for UK CBAM now?
No. HMRC has not opened the CBAM register and has not published an opening date — gov.uk says only that registration will open by 1 January 2028. Your obligations do not wait for it: from 1 January 2027 every business importing CBAM goods must keep records of them, whether or not it is registered and whether or not it is over the £50,000 threshold.
What records do I have to keep, and for how long?
From 1 January 2027, for every CBAM good you import in the course of a business: the 8-digit commodity code and description, the date it was imported, its value, and its weight — plus evidence for any goods you treat as exempt. Keep them for 6 years, running from the later of the date the record was created and the end of the accounting period it relates to. The duty is in regulation 5 of SI 2026/802 and it is not limited to registered businesses.
Which goods are in scope?
Aluminium, cement, fertilisers, hydrogen, and iron & steel goods imported into the UK. Electricity is not in scope (unlike EU CBAM), and glass and ceramics were in the original 2023 proposal but were formally excluded following the 2024 consultation (government response, 30 October 2024).
Who has to register?
Importers whose UK imports of CBAM goods reach £50,000 over a rolling 12-month period. HMRC estimates this threshold keeps the large majority of importers — mostly smaller businesses — out of scope entirely.
Have the UK default values been published?
Not yet. HMRC will publish a single default value per CBAM good in advance, fixed for an initial period from 2027. This site will publish the full searchable dataset the day they are released — the alert list below is the fastest way to hear about it.
How is UK CBAM different from EU CBAM?
The UK version is a tax with sector-level rates set by HMRC rather than a certificate-purchase scheme; it uses one default value per good instead of country-specific values; and it excludes electricity. See the full comparison guide for the practical differences for importers.
Source: HMRC / gov.uk — UK CBAM regulations & guidance. Informational only — not tax or legal advice. Comparing with the EU scheme? UK CBAM vs EU CBAM.