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The supplier question sheet

Law as at 13 September 2026.

The sheet asks the operator of the installation, or the trader who will pass it on, for the information and documents that SI 2026/995 and SI 2026/809 require the importer to hold, and nothing more. A covering paragraph tells the supplier why the questions are asked, the nine groups follow, and the sector questions are sent only for the goods concerned. Chapter 13 of UK CBAM for Importers explains what each answer must look like before the figure can be entered on a return.

Download the sheet as a Word document

Covering paragraph

From 1 January 2027 our business pays a United Kingdom tax on the emissions embodied in the goods we import from you, under Part 5 of the Finance Act 2026. The tax is calculated either on a default value set by the United Kingdom Treasury or on the verified emissions intensity of the installation that produced the goods, and the verified figure is usable only if it meets the conditions in the regulations. The questions below ask for the information and documents that the regulations require us to hold. Where you cannot answer a question, please say so, because a blank answer costs us more than a negative one. The law imposes no obligation on you; our contract does, and the questions are the ones it refers to.

1. The installation

Step 2 of regulation 5 of SI 2026/995 identifies the emissions of the installation that produced the good, and a figure for a company or a group is not a figure for an installation.

  1. Which installation, by name and full address, produces each of the goods we buy from you, and who is its operator?
  2. Where you sell goods from more than one installation, which installation will produce the goods on this order?
  3. Will each consignment be accompanied by a document, such as a mill certificate, a certificate of analysis or a delivery note, naming the installation that produced the goods in it?

2. The figure

The return takes one verified emissions intensity per commodity code, calculated with the UK system boundary and precursors.

  1. For each commodity code we buy, under the United Kingdom tariff at eight digits, what is the verified emissions intensity, in tonnes of carbon dioxide equivalent per tonne of the good, rounded to five decimal places, and for which calendar year?
  2. Is that figure the result of step 7 of regulation 5 of SI 2026/995, calculated with the system boundary and the precursors that the System Boundaries Document sets for the category of the good?
  3. Does the figure include every greenhouse gas the document names for the category, converted at the factors in regulation 8 (265 for nitrous oxide, 6,630 for tetrafluoromethane and 11,100 for hexafluoroethane)?
  4. If you have no verified figure yet, what is your expected intensity, clearly marked as unverified, and from which calendar year will a verified figure exist?

3. The monitoring period

Regulation 9(2) and (3) fix which years may be used, and a report that arrives after the return deadline cannot be used for that period.

  1. Which calendar year does the figure relate to, and has that year been verified in full?
  2. For which calendar years do you expect to hold verified data, and by what date in each following year will the verification report be issued? Our return for 2027 is due before the end of 31 May 2028.

4. The verifier

Regulation 12 requires independence, accreditation for the type of good, and compliance with the Commissioners' notice.

  1. Who verified the data, by name and address?
  2. What is the verifier's accreditation number, which body issued it, and is that body a full member of the Global Accreditation Cooperation Incorporated?
  3. For which type of good, by commodity code, is the verifier accredited?
  4. Is the verifier independent of your installation and its operator, of every precursor installation, and of our business?
  5. Against which standards is the verifier currently accredited?

5. The report

Regulation 14(2) fixes the six items the report must contain, and regulation 16 requires us to keep it for six years.

  1. Will you supply the verification report for each monitoring period, containing the installation, operator and verifier with addresses, the accreditation number, the monitoring period and the verification opinion statement?
  2. If a good-specific verification summary is later defined under regulation 16(4), will you supply that as well?
  3. If your data were prepared for another country's scheme, has your verifier confirmed that it will issue a report against the United Kingdom regulations from the same data?

6. Precursors

Step 5 of regulation 5 adds the emissions of every precursor, verified or at the default value.

  1. Which precursor goods, as the document lists them for the category, were used to produce each good?
  2. Were they produced at your installation or bought in, and if bought in, from which installation?
  3. For each bought precursor, do you hold verified data from its installation for a permitted monitoring period, or will the UK default value apply?
  4. Where you produced the precursors yourself and used all of them, does the report state that the calculation treated the installation and its precursors as one?

7. Carbon pricing

Relief under SI 2026/809 needs a qualifying scheme under regulation 6 and form CarbonVP1 completed by a verifier under regulation 8.

  1. Is your installation subject to a carbon pricing scheme, and if so which one, administered by which body?
  2. Does that scheme publish its rules, scope and headline price, require participation as a matter of law, and impose a cost on the emissions?
  3. Can you supply form CarbonVP1, completed by a verifier meeting regulation 8 and given by that verifier to your installation, for each calendar year?
  4. Where a precursor came from an installation in a different jurisdiction with its own carbon price, can a separate form be supplied?

8. Weight and classification

Regulation 4 of SI 2026/802 fixes the weight as net of packing, and the commodity code on the declaration decides scope.

  1. What is the net weight of each good, without packing materials and containers, that will appear on your commercial documents?
  2. Under which eight-digit commodity code do you understand each good to fall?

9. The contract

The date of delivery of the report is the date that decides whether the figure can be used.

  1. Will you undertake, for each calendar year, to deliver a verification report meeting regulation 14(2) from a verifier meeting regulation 12, by a date that precedes our return deadline?
  2. Will you undertake that each consignment will carry a document naming the installation?
  3. Where relief is in prospect, will you undertake to supply the completed form CarbonVP1 by the same date?
  4. Will you notify us in advance of any change of installation, verifier or production route that would change the figure?

Sector questions

The sector pages carry the questions for aluminium, cement, fertilisers, hydrogen, and iron and steel, and the Word document collects them at the end of the sheet. The sheet ends with a line for the supplier's signature and date and a statement that the answers will be relied on in a return to His Majesty's Revenue and Customs.