Register
The UK CBAM register
This page holds every UK CBAM figure, date and status that has been published, one fact to a row, so that a single line can be quoted and checked on its own.
Every row names the instrument and the provision it comes from, and the date a person last opened that source. That date sits in the final column and belongs to the row rather than to the page. A figure that has not been published reads "Not published" and never carries an estimate.
| Fact | As published | Status | Source | Checked on |
|---|---|---|---|---|
| Scope and the registration tests | ||||
| Customs value of CBAM goods that triggers registrationThe Act is enacted and has effect for goods imported on or after 1 January 2027. | £50,000 | made, not in force | Finance Act 2026, Schedule 17, paragraph 2(2) | |
| Period the look-back registration test covers | The preceding 12 months, tested on the first day of a month | made, not in force | Finance Act 2026, Schedule 17, paragraph 2(2)(a) | |
| Period the forward-looking registration test covers | 30 days | made, not in force | Finance Act 2026, Schedule 17, paragraph 2(2)(b) | |
| Dates and deadlines | ||||
| First imports the charge applies to | Goods imported into the United Kingdom on or after 1 January 2027 | made, not in force | Finance Act 2026, section 158(1) | |
| Date the CBAM registration service opensGuidance rather than law, and no more precise date has been published. | By 1 January 2028 | awaited | HMRC guidance, collection, Check if you'll need to register for Carbon Border Adjustment Mechanism (CBAM) | |
| Date a person who triggers registration during 2027 must register byThe regulation modifies paragraph 2(4) of Schedule 17 for a person who triggers registration in 2027. | 31 January 2028 | made, not in force | SI 2026/830, regulation 2(2) | |
| The first accounting period | 1 January 2027 to 31 December 2027 | made, not in force | SI 2026/830, regulation 2(3) | |
| Date payment for the 2027 accounting period is due | Before the end of 31 May 2028 | made, not in force | SI 2026/830, regulation 2(3) | |
| Date the return for the 2027 accounting period is due | Before the end of 31 May 2028 | made, not in force | SI 2026/830, regulation 2(4) | |
| The charge and the price | ||||
| How the charge on a CBAM good is calculated | The sectoral domestic price for the good multiplied by the tonnes of carbon dioxide equivalent embodied in it | made, not in force | Finance Act 2026, section 149(1) | |
| Sectoral domestic price for each CBAM sector and quarterThe Treasury must calculate and publish it from the average UK ETS auction clearing prices of the preceding quarter. | Not published | awaited | Finance Act 2026, section 149(3) | |
| Carbon price relief | ||||
| How the effective carbon price behind carbon price relief is calculated | Per CBAM good, as an average price per tonne over the installation’s relevant emissions for the calendar year, reduced by support scheme money | made, not in force | SI 2026/809, regulation 12 | |
| Whether the effective carbon price is calculated for precursor goods | Yes, the same calculation applies to each precursor good made or processed by a participating installation and used to produce a CBAM good | made, not in force | SI 2026/809, regulation 12(3) | |
| Status of the notices and the figures | ||||
| Force of law status of the two published noticesThe page states that the notices have not yet commenced and do not currently have the force of law. | Published in draft, with no force of law | draft | HMRC notices, force of law notice and reference document, page updated 9 October 2026 | |
| Treasury notice setting default values for embodied emissionsThe paragraph gives the Treasury the power to set default values by notice; no notice has been made. | Not published | awaited | Finance Act 2026, Schedule 17, paragraph 11(1) | |
Reuse
The same rows are published as /register.json and /register.csv, with the field names used above. A feed of the rows as they were last checked is at /register.xml.
If you reuse a row, please name ukcbam.com and link to the row, so that a reader can reach the provision behind it.