UK HMRC Outlines Guidance for Claiming CBAM Carbon Price Relief

16 juli 2026

HM Revenue & Customs (HMRC) has published step-by-step guidance on how UK importers can claim Carbon Price Relief for CBAM goods subject to qualifying overseas carbon pricing schemes.

HM Revenue & Customs (HMRC) has released new official guidance to help UK importers navigate the process of claiming Carbon Price Relief for goods regulated under the Carbon Border Adjustment Mechanism (CBAM). Published on July 16, 2026, the guidance outlines the specific steps importers must take if their imported CBAM goods have already been subject to a qualifying carbon pricing scheme in their country of production.

Eligibility for Carbon Price Relief

If you import CBAM goods into the UK, you may be eligible to claim financial relief for carbon prices that the embodied emissions in those goods have already been subject to overseas. To qualify for the relief, HMRC stipulates that:

  • The carbon pricing scheme that the embodied emissions were subject to must be a "qualifying carbon pricing scheme".

  • The installation (factory, plant, or facility) subject to this scheme, or another entity in your supply chain, must provide you with a completed carbon pricing verification form.

  • This carbon pricing verification form must be formally completed by an independent verifier who meets the necessary accreditation standards.

What Constitutes a Qualifying Scheme?

Importers must first verify if the overseas emissions were subject to an eligible scheme. According to HMRC, a qualifying carbon pricing scheme can take the form of:

  • A direct carbon tax.

  • An Emissions Trading Scheme (ETS).

  • Another formal scheme that officially places a price on the imported goods' embodied emissions.

To meet the criteria, the scheme must be run by, or on behalf of, a government (such as a state, region, or province) or a supra-national organisation. Participants in the scheme must face a legally mandated cost for their emissions.

The Four-Step Claim Process

HMRC has provided a structured four-step framework that importers must follow to accurately calculate and submit their relief claim:

  1. Check the scheme: Confirm whether the emissions embodied in your CBAM goods were subject to a qualifying carbon pricing scheme.

  2. Get a verification form: Obtain a completed carbon pricing verification form from the manufacturing installation or your supply chain to validate the claim.

  3. Gather required data: Find out what publicly available information is needed before working out your Carbon Price Relief. This includes identifying the headline carbon prices or greenhouse gas removals prices from the previous calendar quarter.

  4. Work out the relief: Calculate your Carbon Price Relief for each individual CBAM good. This requires working out the effective carbon price and then converting any foreign currency figures into sterling (GBP) before you submit your claim as part of your CBAM return.