BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//ukcbam.com//UK CBAM deadlines//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:UK CBAM deadlines 2027 to 2028
BEGIN:VEVENT
UID:ukcbam-20270101-0-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:UK CBAM starts
DESCRIPTION:Part 5 of the Finance Act 2026 has effect for goods imported into the United Kingdom on or after 1 January 2027 (section 158(1)). The registration clock starts the same day. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20270201-1-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20270201
DTEND;VALUE=DATE:20270202
SUMMARY:First day the look-back registration test can be met
DESCRIPTION:Paragraph 2(2)(a) of Schedule 17: on the first day of a month, if covered goods worth 50,000 pounds or more were imported in the preceding twelve months. Goods imported in 2026 do not count. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20271231-2-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20271231
DTEND;VALUE=DATE:20280101
SUMMARY:End of the first accounting period
DESCRIPTION:Regulation 2(3) of SI 2026/830 makes the first accounting period the whole of 2027. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20280131-3-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20280131
DTEND;VALUE=DATE:20280201
SUMMARY:Registration deadline for anyone who triggered registration in 2027
DESCRIPTION:Regulation 2(2) of SI 2026/830 replaces the thirty-day period with 31 January 2028 for a person who triggers registration in 2027. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20280531-4-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20280531
DTEND;VALUE=DATE:20280601
SUMMARY:First return and payment due (period to 31 December 2027)
DESCRIPTION:Regulation 2(3) and (4) of SI 2026/830: before the end of 31 May 2028. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20280731-5-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20280731
DTEND;VALUE=DATE:20280801
SUMMARY:Return and payment due (quarter to 31 March 2028)
DESCRIPTION:Regulation 2(3) and (4) of SI 2026/830: before the end of 31 July 2028. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20280929-6-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20280929
DTEND;VALUE=DATE:20280930
SUMMARY:Return and payment due (quarter to 30 June 2028)
DESCRIPTION:Regulation 2(3) and (4) of SI 2026/830: before the end of 29 September 2028. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
BEGIN:VEVENT
UID:ukcbam-20281129-7-ukcbam-deadlines
DTSTAMP:20260913T000000Z
DTSTART;VALUE=DATE:20281129
DTEND;VALUE=DATE:20281130
SUMMARY:Return and payment due (quarter to 30 September 2028)
DESCRIPTION:Paragraphs 6(3) and 7(2) of Schedule 17: before the end of the last working day of the second month after the quarter; 30 November 2028 is a bank holiday in Scotland, so the last working day is Wednesday 29 November 2028. Law as at 13 September 2026. https://ukcbam.com/guides/dates-and-deadlines-2026-to-2028
END:VEVENT
END:VCALENDAR