UK Publishes The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026
9 september 2026The UK government has formally laid Statutory Instrument 2026 No. 995, establishing the emissions and verification framework for the UK CBAM, set to take effect on January 1, 2027.
Information regarding the newly drafted 'Carbon Border Adjustment Mechanism (CBAM) (Emissions and Verification) Regulations 2026' has been officially added to the UK's legislation, policy, and consultations collection.
Published as Statutory Instrument 2026 No. 995, the regulation was made on September 8, 2026, and laid before the House of Commons on September 9, 2026. The rules are legally set to come into force on January 1, 2027, aligning with the planned launch of the UK's border carbon tax.
The regulatory framework was jointly drafted under the authority of the Treasury and the Commissioners for His Majesty’s Revenue and Customs (HMRC), utilizing powers conferred by the Finance Act 2026.
An important administrative note for tracking compliance developments:
"This Statutory Instrument has been made partly in consequence of a defect in S.I. 2026/802 and is being issued free of charge to all known recipients of that Statutory Instrument."
With this publication, UK importers now have access to the primary statutory text governing how embedded emissions must be calculated and verified when the mechanism goes live.