UK CBAM for exporters
The UK's own Carbon Border Adjustment Mechanism, set out in the Finance Act 2026, is separate from the EU's. It has its own threshold, timetable and default values.
When does UK CBAM start?
On 1 January 2027, for goods in covered sectors imported into the UK on or after that date.
The Finance Act 2026 received Royal Assent on 18 March 2026, and the main regulations were made in July 2026.
Which goods are covered?
Aluminium, cement, fertilisers, hydrogen, and iron and steel. Indirect emissions are excluded at the start.
Key dates
| When | What happens |
|---|---|
| 1 Jan 2027 | Liability starts. Importers must keep records from this date. |
| 1 Jan 2028 | Registration opens. Accounting moves to quarterly periods. |
| 31 May 2028 | Return and payment due for 2027, which is one 12-month accounting period. |
Who pays?
The importer named on the UK customs declaration, once its imports of CBAM goods reach £50,000 over the previous 12 months, or are expected to within the next 30 days.
What an overseas producer gives the UK buyer
- Verified emissions intensity in tCO2e per tonne for each good, from an accredited verifier. Without it, the importer uses UK default values.
- A verification summary per good.
- A carbon pricing verification form, if the importer claims relief for carbon tax already paid abroad.
Is Truo ready for UK CBAM?
UK CBAM support is planned ahead of 1 January 2027, reusing the emissions and verification data Truo already keeps for EU CBAM goods, so one installation's data can serve both regimes.