Independent guidance for UK importers
Check whether your imports are covered by UK CBAM.
Enter the eight-digit commodity code from your customs declaration. The result says whether the code is within Schedule 16 to the Finance Act 2026 and names its sector.
Free to use, with no sign-up. Sources last checked 10 October 2026.
Your goods are covered. Here is what happens next.
Three dates follow from a code inside Schedule 16, and the records that answer the first one have to exist before it.
- Keep the records from 1 January 2027, when the tax and the registration clock both start.
- Register by 31 January 2028 if you triggered registration during 2027, under regulation 2(2) of SI 2026/830.
- File the first return and pay by 31 May 2028, for the whole of 2027.
UK CBAM for UK Importers
A practitioner's guide to the Carbon Border Adjustment Mechanism, in twenty-eight chapters, with every statement carrying the provision it rests on.
Read chapter 1 freePaperback, £29.46Kindle, £12.99
About the book- UK CBAM starts
- 1 January 2027
- Registration threshold
- £50,000
- First return due
- 31 May 2028
- Sectors covered
- Five
Start here
Three steps for an importer.
Check whether your goods are covered
Every code in Schedule 16 has its own page, with the codes the Table excepts.
Work out whether you must register
The calculator applies the £50,000 test in Schedule 17 to your customs values, month by month.
Understand what to do next
The guide sets out scope, liability, registration, records and the first return from 1 January 2027.
The book
The whole mechanism in twenty-eight chapters.
UK CBAM for UK Importers states the law from the Act and the five instruments made under it, and every statement carries the provision it rests on. Twenty-eight chapters in nine parts, with five appendices.
Read chapter 1 freePaperback, £29.46Kindle, £12.99 About the book
Dates and deadlines
The first eighteen months of UK CBAM.
Each date is taken from the Act or the instruments made under it.
1 January 2027
The tax starts, and the registration clock starts.
Finance Act 2026, s. 158(1)
31 December 2027
The first accounting period, the whole of 2027, ends.
SI 2026/830, reg. 2(3)
31 January 2028
Registration deadline for anyone who triggered registration in 2027.
SI 2026/830, reg. 2(2)
31 May 2028
The first return and payment are due before the end of the day.
SI 2026/830, reg. 2(3) and (4)
Where the law stands
Full status- Finance Act 2026, Part 5 Applies from 1 January 2027 Enacted
- Five statutory instruments In force 1 January 2027 Made
- Force of law notices No force of law yet Draft
- Default values notice Not yet published Awaited
Latest updates
All updates- The force of law notices page was updated on 9 October 2026, and the notices are still in draft guidance
- The sources were re-read on 21 September 2026 and nothing had changed law
- The law as at 13 September 2026 was reviewed law
Latest briefing Ferro-silicon under 7202 29 is inside the UK CBAM
Guides
Practical guidance for UK importers.
- Who is the importer Agents, representation and delivered-duty-paid sales.
- Actual data or default values When verified data may be used and when the default applies.
- Carbon price relief The qualifying schemes, the evidence and form CarbonVP1.
- Verification Who may verify, independence and the site visit.
Sectors
Guidance for every UK CBAM sector.
Newsletter
Get the UK CBAM regulatory updates by email.
You receive an email only when UK CBAM law, notices or HMRC guidance materially change.