UK CBAM registerhttps://ukcbam.com/registerEvery published UK CBAM figure, date and status, one item to a row, with the provision it was read in and the day that source was last opened.en-gbCustoms value of CBAM goods that triggers registrationhttps://ukcbam.com/register#registration-thresholdhttps://ukcbam.com/register#registration-thresholdTue, 13 Oct 2026 00:00:00 GMT£50,000. Finance Act 2026, Schedule 17, paragraph 2(2).Period the look-back registration test covershttps://ukcbam.com/register#threshold-look-back-periodhttps://ukcbam.com/register#threshold-look-back-periodTue, 13 Oct 2026 00:00:00 GMTThe preceding 12 months, tested on the first day of a month. Finance Act 2026, Schedule 17, paragraph 2(2)(a).Period the forward-looking registration test covershttps://ukcbam.com/register#threshold-forward-periodhttps://ukcbam.com/register#threshold-forward-periodTue, 13 Oct 2026 00:00:00 GMT30 days. Finance Act 2026, Schedule 17, paragraph 2(2)(b).First imports the charge applies tohttps://ukcbam.com/register#liability-startshttps://ukcbam.com/register#liability-startsTue, 13 Oct 2026 00:00:00 GMTGoods imported into the United Kingdom on or after 1 January 2027. Finance Act 2026, section 158(1).Date the CBAM registration service openshttps://ukcbam.com/register#registration-service-openshttps://ukcbam.com/register#registration-service-opensTue, 13 Oct 2026 00:00:00 GMTBy 1 January 2028. 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 byhttps://ukcbam.com/register#registration-deadline-2027https://ukcbam.com/register#registration-deadline-2027Tue, 13 Oct 2026 00:00:00 GMT31 January 2028. SI 2026/830, regulation 2(2).The first accounting periodhttps://ukcbam.com/register#first-accounting-periodhttps://ukcbam.com/register#first-accounting-periodTue, 13 Oct 2026 00:00:00 GMT1 January 2027 to 31 December 2027. SI 2026/830, regulation 2(3).Date payment for the 2027 accounting period is duehttps://ukcbam.com/register#first-payment-duehttps://ukcbam.com/register#first-payment-dueTue, 13 Oct 2026 00:00:00 GMTBefore the end of 31 May 2028. SI 2026/830, regulation 2(3).Date the return for the 2027 accounting period is duehttps://ukcbam.com/register#first-return-duehttps://ukcbam.com/register#first-return-dueTue, 13 Oct 2026 00:00:00 GMTBefore the end of 31 May 2028. SI 2026/830, regulation 2(4).How the charge on a CBAM good is calculatedhttps://ukcbam.com/register#charge-calculationhttps://ukcbam.com/register#charge-calculationTue, 13 Oct 2026 00:00:00 GMTThe sectoral domestic price for the good multiplied by the tonnes of carbon dioxide equivalent embodied in it. Finance Act 2026, section 149(1).Sectoral domestic price for each CBAM sector and quarterhttps://ukcbam.com/register#sectoral-domestic-pricehttps://ukcbam.com/register#sectoral-domestic-priceTue, 13 Oct 2026 00:00:00 GMTNot published. Finance Act 2026, section 149(3).How the effective carbon price behind carbon price relief is calculatedhttps://ukcbam.com/register#effective-carbon-pricehttps://ukcbam.com/register#effective-carbon-priceTue, 13 Oct 2026 00:00:00 GMTPer CBAM good, as an average price per tonne over the installation’s relevant emissions for the calendar year, reduced by support scheme money. SI 2026/809, regulation 12.Whether the effective carbon price is calculated for precursor goodshttps://ukcbam.com/register#effective-carbon-price-precursorshttps://ukcbam.com/register#effective-carbon-price-precursorsTue, 13 Oct 2026 00:00:00 GMTYes, the same calculation applies to each precursor good made or processed by a participating installation and used to produce a CBAM good. SI 2026/809, regulation 12(3).Force of law status of the two published noticeshttps://ukcbam.com/register#force-of-law-noticeshttps://ukcbam.com/register#force-of-law-noticesTue, 13 Oct 2026 00:00:00 GMTPublished in draft, with no force of law. HMRC notices, force of law notice and reference document, page updated 9 October 2026.Treasury notice setting default values for embodied emissionshttps://ukcbam.com/register#default-values-noticehttps://ukcbam.com/register#default-values-noticeTue, 13 Oct 2026 00:00:00 GMTNot published. Finance Act 2026, Schedule 17, paragraph 11(1).