The UK is building its own carbon border charge, separate from the EU scheme. UK CBAM applies from 1 January 2027and covers five sectors — aluminium, cement, fertilisers, hydrogen, and iron & steel. Importers whose CBAM goods clear a rolling 12-month value threshold must register with HM Revenue & Customs (HMRC), then file and pay on a return.
The key dates so far: registration for the 2027 period stays open until 31 January 2028, and the first return and payment for that accounting period is due 31 May 2028. HMRC will publish a single default value per CBAM good ahead of go-live, fixed for an initial period from 2027.
UK CBAM is not a copy of the EU mechanism. It is a flat tax with sector rates set by HMRC rather than a certificate market — no certificates to buy or surrender, one fixed default value per good rather than country-specific figures with an annual markup, and no electricity in scope.
Start with the UK CBAM overview, check your own exposure with the threshold checker, and see the full side-by-side in UK CBAM vs EU CBAM.