Guides
UK CBAM guides
Written for importers and their brokers, in plain English, and verified against the legislation and HMRC publications — not recycled from other blogs. Every guide shows its review date and its rules basis, and gets refreshed when the rules move (finance act 2026 plus all four cbam regulations made july–september 2026; force-of-law notices in draft-final form; default values and the first rate still to be published).
Start here
Importing from China or the EU? Part of your UK CBAM bill may already be paid
HMRC's first official list of qualifying carbon pricing schemes (27 Aug 2026) includes the EU ETS and China's national ETS. What carbon price relief is worth, why 'listed' isn't 'refunded', and the evidence to collect during 2027.
Reviewed 29 September 2026 · 7 min read
Steel importers' 2027 cost stack: the 50% tariff, halved quotas and CBAM together
Since 1 July 2026 steel above halved quotas pays a 50% tariff; from 1 January 2027 CBAM adds a per-tonne carbon charge. How the two interact, what they add up to per tonne, and the three levers that move the total.
Reviewed 29 September 2026 · 8 min read
HMRC's first CBAM guidance: spend 2027 keeping records
Registration opens 'by 1 January 2028'; liability starts 1 January 2027. HMRC's records list, the registration particulars you'll be asked for, and why year one is a data job.
Reviewed 4 September 2026 · 7 min read
UK CBAM: the complete guide for importers
What the UK Carbon Border Adjustment Mechanism is, who it catches from 1 January 2027, how the charge is worked out, every deadline, and what to do this year — in plain English.
Reviewed 18 September 2026 · 14 min read
UK CBAM regulations made: what's now fixed, what's still moving
On 13–14 July 2026 three CBAM statutory instruments were made — registration, returns, the rate and every 2027 deadline are no longer draft. What changed from the drafts, what didn't, and what's still to come.
Reviewed 18 September 2026 · 7 min read
The £50,000 UK CBAM threshold, explained
The two statutory tests, what counts towards £50,000, worked examples, registration deadlines — and the traps in the rolling 12-month rule.
Reviewed 20 July 2026 · 9 min read
UK CBAM vs EU CBAM: what's actually different
A tax versus a certificate scheme, £50,000 versus 50 tonnes, different deadlines and different default values — a verified side-by-side for businesses facing one or both.
Reviewed 4 July 2026 · 10 min read
Which goods does UK CBAM cover? The five sectors in detail
The statutory commodity-code list sector by sector — including the products importers miss (fasteners, aluminium structures, nitric acid) and what's excluded (scrap, most ferro-alloys).
Reviewed 4 July 2026 · 11 min read
What to ask your suppliers now: CBAM emissions data
The exact data UK CBAM needs from overseas producers, why 2027 data must be collected during 2027, the default-values fallback, and an email you can send suppliers today.
Reviewed 18 September 2026 · 10 min read