Do I need to register for UK CBAM? went live on 19 October 2026. It is for businesses that bring aluminium, cement, fertiliser, hydrogen, or iron and steel goods into the UK, and for anyone who buys those goods and isn't sure whether the charge falls on them or on their supplier.

What it asks

  1. How the goods reach you. You import them yourself (including through a customs broker, freight forwarder or courier), a UK merchant imports them in its own name and sells to you, or you don't import at all. Only the importer registers.
  2. Which of the five CBAM sectors your imports fall in, or none of them.
  3. Where the goods were made: outside the UK, UK-made goods coming back, or only ferrous or aluminium scrap.
  4. The customs value of your imports. From 2027, what you have imported over the last 12 months and what you expect in the next 30 days. Before 2027, what you expect to import over 2027 and in its first 30 days.

Each question after the first only appears if it can change your answer, so if you aren't the importer you're done after one.

What it tells you

If you're not the importer, your goods aren't CBAM goods, they're UK-origin or scrap, or you're under £50,000, it says so and why. If you're over the threshold, it gives the date you become liable, which of HMRC's two tests caught you, and your dates: registration opens on 1 January 2028, anyone liable in 2027 must register by 31 January 2028, and the first return and payment, for the whole of 2027, is due by 31 May 2028. After 2027 you normally have 30 days to register. It also lists what to do next, including keeping import records for 6 years.

If you answer before 2027 and expect to cross the threshold during the year, it estimates the month you'd become liable, assuming your imports are spread evenly, and warns that one large shipment could bring that forward.

How to use it

Have your import declarations or your customs broker's statements to hand, so you can use the customs value, the same value used for import duty. Answer the questions and the result updates as you go. The rules it applies are written out on the tool page, with links to HMRC's guidance.

New CBAM guides

Earlier posts cover what your customers will ask you, the government's illustrative 2027 rates and default values and how to ask an overseas supplier for emissions data.

How Carbon Recycling helps

The CBAM charge depends on the emissions per tonne of what you import, and verified supplier figures are usually lower than the government defaults. On the Growth and Enterprise plans, supplier data requests let you ask a supplier for that figure through a secure link and add it to your Scope 3, so the same number serves both jobs. A CBAM pack to work out embedded emissions and the CBAM charge on your imports is coming soon. Our earlier free checker, Do I need a Carbon Reduction Plan?, works the same way for PPN 006 and the NHS rules.