UK HMRC Issues Guidance on Registering for the Carbon Border Adjustment Mechanism

16 juli 2026

HM Revenue & Customs (HMRC) has published step-by-step guidance to help importers determine if they need to register for the UK CBAM and track the £50,000 threshold ahead of the 2027 launch.

HM Revenue & Customs (HMRC) has published official guidance to help importers determine if they need to register for the UK Carbon Border Adjustment Mechanism (CBAM). The UK CBAM will apply to selected goods imported from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors starting January 1, 2027.

While the tax applies to goods imported from January 1, 2027, HMRC confirmed that the official registration service for CBAM will open by January 1, 2028.

Step-by-Step Registration Checks

HMRC has outlined four specific steps that businesses should follow to check whether they are liable for the tax:

  1. Check the Goods: Determine whether the specific goods you import are in scope of the tax by checking their commodity code against the official list of CBAM goods.

  2. Verify Importer Status: Check if your business is legally classed as the "importer" (the liable person) of the CBAM goods.

  3. Check Exemptions: Identify cases where imported CBAM goods do not contribute towards the registration threshold, ensuring their value is not improperly included.

  4. Calculate Your Registration Date: You will have to register for CBAM when the total value of your imported CBAM goods goes over, or is expected to go over, the registration threshold of £50,000.

Record Keeping and Penalties

Importers who become liable for CBAM before the registration portal opens must keep detailed records relating to all the CBAM goods they have imported. This ensures they are fully prepared to register as soon as the service becomes available.

HMRC has issued a strict warning regarding non-compliance: if an importer is required to register for CBAM and fails to do so, or registers late (classified as a "failure to notify"), HMRC may charge a penalty.

Get Help and Support

  • To receive ongoing updates from HMRC about the UK CBAM, you can email cbampolicyteam@hmrc.gov.uk (ensure you put ‘CBAM mailing list’ in the subject title).

  • For any other CBAM-related enquiries, businesses can contact HMRC directly at cbamenquiries@hmrc.gov.uk.