UK CBAM from 2027: does it apply to you?
Checked against the sources on 6 October 2026
The UK starts its own Carbon Border Adjustment Mechanism on 1 January 2027. It charges for the emissions embedded in imported carbon-intensive goods.
Goods covered
Aluminium, cement, fertiliser, hydrogen, and iron and steel. Glass and ceramics, proposed earlier, are not in scope from 2027.
Who pays
The importer into the UK. It must register with HMRC once it has imported £50,000 or more of CBAM goods in the previous 12 months, or expects to within the next 30 days. Only goods imported from 1 January 2027 count.
Dates
- 1 January 2027: UK CBAM starts; a rate per sector is published each quarter;
- 31 January 2028: registration deadline for importers liable in 2027;
- 31 May 2028: return and payment for 2027, the first accounting period;
- from 2028: quarterly accounting periods.
EU and UK side by side
| EU CBAM | UK CBAM | |
|---|---|---|
| Starts | 1 January 2026 | 1 January 2027 |
| Threshold | 50 tonnes a year | £50,000 of goods in 12 months |
| Price | Certificates at the EU ETS price | Tax at a rate set each quarter |
| First payment | 30 September 2027 | 31 May 2028 |