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.
Frequently asked
When does UK CBAM start?
UK CBAM applies from 1 January 2027. The first accounting period is calendar year 2027, registration for it is open until 31 January 2028, and the first return and payment are due by 31 May 2028.
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 draft legislation. Informational only — not tax or legal advice. Comparing with the EU scheme? UK CBAM vs EU CBAM.