Legal and privacy

This site and the book describe the law of the United Kingdom carbon border adjustment mechanism as it stood on the date stated on each page. They are a description of a method and not legal, tax or accounting advice, and no reader should file a return, claim a relief or take a position with HMRC on the strength of them alone. The commodity-code checker applies the Table in Schedule 16 to the Finance Act 2026 to the code typed; it does not classify goods, and a wrong code gives a wrong answer.

The checker runs in your browser. This site sets no cookies of its own, runs no analytics and no tracker, stores nothing you type, and takes no orders or payments; purchases are made on Amazon under Amazon's own terms and privacy statement. The notice that states this keeps one item in your own browser's local storage once you have read it, so that it does not appear again; it holds no personal data, it is not sent anywhere, and clearing your browser data removes it.

The newsletter is the one exception, because an address has to be stored somewhere for a message to reach it. An address entered on the newsletter page is passed to Resend, the email service that sends the digest, and is held by Resend for that sole purpose. This site keeps no copy of it. The address is not sold and is not passed to anyone else, it is used only for the updates the newsletter page describes, and every message carries an unsubscribe link that removes it. Nothing else you type on this site is sent anywhere.

Extracts from the Finance Act 2026 and from statutory instruments are reproduced under the Open Government Licence v3.0. Extracts from HM Revenue and Customs publications are reproduced under the same licence.

Messages reach the service through the contact form. No address is printed on this site, so that none can be collected from it.