UK CBAM emissions and verification regulations laid: what importers need to know

On 9 September 2026, the UK Government laid the Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026 (Statutory Instrument 2026/995) and updated its CBAM policy summary. Together they set out how importers must calculate, evidence and keep records of the carbon embodied in imported goods, less than four months before the tax begins on 1 January 2027.