{
  "generatedAt": "2026-10-13T06:06:42.036Z",
  "source": "https://ukcbam.com/register",
  "rows": [
    {
      "id": "registration-threshold",
      "group": "scope",
      "label": "Customs value of CBAM goods that triggers registration",
      "value": "£50,000",
      "status": "made, not in force",
      "instrument": "Finance Act 2026",
      "provision": "Schedule 17, paragraph 2(2)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/2",
      "checkedOn": "2026-10-13",
      "note": "The Act is enacted and has effect for goods imported on or after 1 January 2027."
    },
    {
      "id": "threshold-look-back-period",
      "group": "scope",
      "label": "Period the look-back registration test covers",
      "value": "The preceding 12 months, tested on the first day of a month",
      "status": "made, not in force",
      "instrument": "Finance Act 2026",
      "provision": "Schedule 17, paragraph 2(2)(a)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/2",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "threshold-forward-period",
      "group": "scope",
      "label": "Period the forward-looking registration test covers",
      "value": "30 days",
      "status": "made, not in force",
      "instrument": "Finance Act 2026",
      "provision": "Schedule 17, paragraph 2(2)(b)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/2",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "liability-starts",
      "group": "dates",
      "label": "First imports the charge applies to",
      "value": "Goods imported into the United Kingdom on or after 1 January 2027",
      "status": "made, not in force",
      "instrument": "Finance Act 2026",
      "provision": "section 158(1)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/section/158",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "registration-service-opens",
      "group": "dates",
      "label": "Date the CBAM registration service opens",
      "value": "By 1 January 2028",
      "status": "awaited",
      "instrument": "HMRC guidance",
      "provision": "collection, Check if you'll need to register for Carbon Border Adjustment Mechanism (CBAM)",
      "sourceUrl": "https://www.gov.uk/government/collections/check-if-youll-need-to-register-for-carbon-border-adjustment-mechanism-cbam",
      "checkedOn": "2026-10-13",
      "note": "Guidance rather than law, and no more precise date has been published."
    },
    {
      "id": "registration-deadline-2027",
      "group": "dates",
      "label": "Date a person who triggers registration during 2027 must register by",
      "value": "31 January 2028",
      "status": "made, not in force",
      "instrument": "SI 2026/830",
      "provision": "regulation 2(2)",
      "sourceUrl": "https://www.legislation.gov.uk/uksi/2026/830/made",
      "checkedOn": "2026-10-13",
      "note": "The regulation modifies paragraph 2(4) of Schedule 17 for a person who triggers registration in 2027."
    },
    {
      "id": "first-accounting-period",
      "group": "dates",
      "label": "The first accounting period",
      "value": "1 January 2027 to 31 December 2027",
      "status": "made, not in force",
      "instrument": "SI 2026/830",
      "provision": "regulation 2(3)",
      "sourceUrl": "https://www.legislation.gov.uk/uksi/2026/830/made",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "first-payment-due",
      "group": "dates",
      "label": "Date payment for the 2027 accounting period is due",
      "value": "Before the end of 31 May 2028",
      "status": "made, not in force",
      "instrument": "SI 2026/830",
      "provision": "regulation 2(3)",
      "sourceUrl": "https://www.legislation.gov.uk/uksi/2026/830/made",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "first-return-due",
      "group": "dates",
      "label": "Date the return for the 2027 accounting period is due",
      "value": "Before the end of 31 May 2028",
      "status": "made, not in force",
      "instrument": "SI 2026/830",
      "provision": "regulation 2(4)",
      "sourceUrl": "https://www.legislation.gov.uk/uksi/2026/830/made",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "charge-calculation",
      "group": "money",
      "label": "How the charge on a CBAM good is calculated",
      "value": "The sectoral domestic price for the good multiplied by the tonnes of carbon dioxide equivalent embodied in it",
      "status": "made, not in force",
      "instrument": "Finance Act 2026",
      "provision": "section 149(1)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/section/149",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "sectoral-domestic-price",
      "group": "money",
      "label": "Sectoral domestic price for each CBAM sector and quarter",
      "value": "Not published",
      "status": "awaited",
      "instrument": "Finance Act 2026",
      "provision": "section 149(3)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/section/149",
      "checkedOn": "2026-10-13",
      "note": "The Treasury must calculate and publish it from the average UK ETS auction clearing prices of the preceding quarter."
    },
    {
      "id": "effective-carbon-price",
      "group": "relief",
      "label": "How the effective carbon price behind carbon price relief is calculated",
      "value": "Per CBAM good, as an average price per tonne over the installation’s relevant emissions for the calendar year, reduced by support scheme money",
      "status": "made, not in force",
      "instrument": "SI 2026/809",
      "provision": "regulation 12",
      "sourceUrl": "https://www.legislation.gov.uk/uksi/2026/809/regulation/12/made",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "effective-carbon-price-precursors",
      "group": "relief",
      "label": "Whether the effective carbon price is calculated for precursor goods",
      "value": "Yes, the same calculation applies to each precursor good made or processed by a participating installation and used to produce a CBAM good",
      "status": "made, not in force",
      "instrument": "SI 2026/809",
      "provision": "regulation 12(3)",
      "sourceUrl": "https://www.legislation.gov.uk/uksi/2026/809/regulation/12/made",
      "checkedOn": "2026-10-13"
    },
    {
      "id": "force-of-law-notices",
      "group": "status",
      "label": "Force of law status of the two published notices",
      "value": "Published in draft, with no force of law",
      "status": "draft",
      "instrument": "HMRC notices",
      "provision": "force of law notice and reference document, page updated 9 October 2026",
      "sourceUrl": "https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-force-of-law-notice-and-reference-document",
      "checkedOn": "2026-10-13",
      "note": "The page states that the notices have not yet commenced and do not currently have the force of law."
    },
    {
      "id": "default-values-notice",
      "group": "status",
      "label": "Treasury notice setting default values for embodied emissions",
      "value": "Not published",
      "status": "awaited",
      "instrument": "Finance Act 2026",
      "provision": "Schedule 17, paragraph 11(1)",
      "sourceUrl": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/11",
      "checkedOn": "2026-10-13",
      "note": "The paragraph gives the Treasury the power to set default values by notice; no notice has been made."
    }
  ]
}