Briefings
A briefing takes one question an importer actually faces and answers it from the Act, the instruments and HMRC guidance, with the source named and the date it was read. The updates record what changed; a briefing says what the change means and what to do about it.
Law as at 13 September 2026.
Ferro-silicon under 7202 29 is inside the UK CBAM
Schedule 16 excepts 7202 21 and says nothing about 7202 29, and HMRC's scope guidance prints the same exception. The annex to HMRC's policy summary excepts the whole of 7202 2, which would take 7202 29 out. The Act decides, and an importer should treat 7202 29 as caught.
Why £50,000 is not an annual threshold
The registration test in Schedule 17 runs on a rolling twelve months checked every month, and a second test looks forward over thirty days. A business can become liable in any month of the year, and it becomes liable before it is able to register.