UK CBAM explained: 2027 rules, compliance & practical guidance for importers

A concise briefing from Arne Mielken (Customs Manager Ltd) on the UK's forthcoming Carbon Border Adjustment Mechanism (CBAM), relevant to customs and trade compliance professionals preparing for the UK's own carbon border regime alongside the EU's.

Topics covered:

• The rationale for UK CBAM and its planned 1 January 2027 start date
• Sectors and products in scope (aluminium, cement, fertiliser, hydrogen, iron and steel) and geographic coverage (including Northern Ireland and the Crown Dependencies/Overseas Territories)
• The state of UK CBAM lawmaking, transitional provisions, and possible future scope expansion
• Legal liability for the CBAM charge and who must register, including the registration threshold and deadlines
• How to obtain and verify emissions data from suppliers, and the role of default values where actual data is unavailable
• How the CBAM fee, liability and any deductible carbon price paid abroad are calculated
• The UK's CBAM tax point, reporting periods and payment deadlines, and how these compare with the EU's approach
• Practical recommendations for UK businesses drawing on EU CBAM compliance experience

For a broader overview of the topic, please watch the full recording. The slides are available in the Resources section.

Please note that this summary was generated using AI, based on the recording and available slides.