The Carbon Border Adjustment Mechanism (CBAM) comes into effect on 1 January 2027.
It will tax embodied emissions in specific carbon intensive goods imported into the UK.
If you import CBAM goods into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors:
- you’ll have to keep records
- you may need to register
For further information please select the following link: Carbon Border Adjustment Mechanism (CBAM) - GOV.UK.