UK CBAM: Customs and Cross-Border Readiness

The UK Carbon Border Adjustment Mechanism (CBAM) will come into effect on 1 January 2027. This webinar will provide a comprehensive overview of the scope and application of this indirect tax, alongside key policy developments underpinning its introduction.

It will also set out the practical steps that UK businesses, and their international suppliers, should take to prepare for compliance, focusing on risk identification, customs procedures, data requirements, and the implementation of robust internal processes to meet forthcoming obligations.

What we will cover

We will discuss how the UK carbon border adjustment mechanism (CBAM) will impact importers of goods in the scope of the forthcoming legislation from 1 January 2027.

The webinar will provide insight into the preparatory steps that UK companies and their suppliers should take to prepare for the implementation of the UK CBAM, and address how to conduct a CBAM exposure review using the UK Trade Tariff nomenclature. The presentation will include a high-level overview of the UK’s Emissions Trading System (ETS), carbon price relief mechanisms, and the nine-year indicative phase out trajectory of free allowances to sectors covered by the CBAM. We will address UK customs in relation to the CBAM and consider the various customs procedures that can be used to suspend the tax point.

Who should attend

The seminar is designed for UK businesses importing goods within the scope of the Carbon Border Adjustment Mechanism (CBAM), as well as their international suppliers. It will deliver practical, actionable insights tailored to key internal functions, including procurement, operations, legal, finance, and logistics. The session will focus on ensuring cross-functional awareness and readiness, equipping attendees with the knowledge required to manage compliance, mitigate risk, and align internal processes with evolving CBAM requirements.

What you will leave with

Attendees will learn how to prepare a CBAM risk matrix, addressing commodities in the scope of CBAM, addressing commodity risk, country of origin, supplier emissions data quality, production process transparency, use of low carbon technology, third party verification, supplier engagement and contractual controls. Guests will also learn about the interaction between UK customs and the CBAM, the relevant UK CBAM filing dates, and administrative obligations.

Speaker

Holly Piggott joined Alinea Customs as Director in 2019. She holds an LL.M. in International Corporate and Commercial Law from The Dickson Poon School of Law at King’s College London, and a diploma in Advanced Customs Compliance.

Alinea Customs is an independent UK customs brokerage and regulated tax agent, providing specialist customs, indirect tax, and international trade compliance services to businesses operating across global supply chains. Alinea supports clients across complex and highly regulated sectors, including energy and infrastructure, delivering practical, commercially focused advice alongside end-to-end customs clearance at ports across the United Kingdom. With in-house legal and compliance expertise, Alinea assists organisations in navigating policy shifts and evolving customs and trade requirements.