The free sample chapter
Chapter 1. Is your business caught by the UK CBAM?
This is the first chapter of UK CBAM for UK Importers, reproduced in full, nine pages, sent to you as a PDF. It answers the question everything else turns on: whether the tax touches your business at all.
What the chapter settles
- Which goods the Act actually catches, read from the Table in Schedule 16 heading by heading rather than from the five sector names, which are only a sieve.
- Every excepted code, including the ferro-alloy subheadings and the scrap heading, and the headings of chapters 73 and 76 that are left out altogether.
- The one code where the Act and HMRC's policy summary annex disagree, what each says, and what an importer of those goods should do until it is resolved.
- Why the commodity code decides everything and the product name on the invoice decides nothing, and what that means for a classification that was harmless for duty.
- A check you can run this afternoon against twelve months of your own customs declarations, line by line, ending in a figure you can hold against the £50,000 threshold.
What happens to your address
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The whole book
Chapter 1 is one of twenty-eight, in nine parts with five appendices, covering the calculation, the threshold, the return, supplier data, verification, relief, penalties and the calendar of the first eighteen months.