UK HMRC Publishes Draft CBAM Force of Law Notice and Reference Documents

HM Revenue & Customs (HMRC) has released a new set of critical regulatory documents for the UK Carbon Border Adjustment Mechanism (CBAM). Published on July 13, 2026, these materials were released alongside the CBAM secondary legislation currently being laid in parliament.

The Draft Force of Law Notice

HMRC has provided a draft version of "The Carbon Border Adjustment Mechanism Force of Law Notice".

• This notice covers a wide range of administrative and technical issues regarding the new tax.

• HMRC clarified that this document is currently only a draft and does not yet hold the force of law.

• The notice will officially come into effect and become legally binding when the UK CBAM commences on January 1, 2027.

System Boundaries Document (Version 1.00)

To further support the secondary legislation, HMRC published the first version (1.00) of the "Carbon Border Adjustment Mechanism: System boundaries document".

• This technical document explicitly explains which direct emissions and specific production processes are relevant for CBAM goods.

• It serves as a practical guide for installations and verifiers that choose to monitor and verify actual emissions generated from the production of CBAM goods.

Carbon Pricing Verification Form

For importers planning to claim financial relief, HMRC has also released the official "Carbon Pricing Verification Form".

• This form is mandatory to support a Carbon Price Relief claim.

• Importers must secure a separate verification form for each individual CBAM good they are claiming relief for.

• To be valid, the form must be completed by an independent, accredited verifier associated with the installation (such as the factory, plant, or facility) that manufactured or processed the goods.

Find Out More: To download the draft notice, the System Boundaries document, or the accessible Carbon Pricing Verification Form, please visit the official HMRC guidance page.