When does the UK CBAM start?

On 1 January 2027. It applies to aluminium, cement, fertiliser, hydrogen, and iron and steel goods imported into the UK on or after that date, across the whole UK including Northern Ireland.

UK CBAM starts 1 January 2027: what your customers will ask you

The UK Carbon Border Adjustment Mechanism (CBAM) starts on 1 January 2027 and taxes the emissions in imported aluminium, cement, fertiliser, hydrogen, and iron and steel. The importer pays, and only once its CBAM imports reach £50,000. Most small businesses won't register, but those that buy or sell these materials will be asked for emissions per tonne, and costs may rise.

Updated 7 October 2026 by the Carbon Recycling team. Figures use the official UK government conversion factors and are checked against the current gov.uk guidance.

CBAM ühes lõigus

The UK charges its own heavy industry for carbon through the UK Emissions Trading Scheme. CBAM puts a matching charge on some of the same goods when they are made abroad and imported, so overseas producers don't have a price advantage just because their emissions aren't priced. It's set out in the Finance Act 2026 and is run by HMRC as a tax, not as a reporting scheme.

Which goods are covered

Viis sektorit: alumiinium, tsement, väetised, vesinik ning raud ja teras. Nende piires kuuluvad kohaldamisalasse ainult kaubad, mille kaubakoodid on valitsuse loetelus, ja mõned on välja jäetud, näiteks alumiiniumi- ja terasejäägid. Kui impordite, oskab teie tollimaakler öelda, kas teie kaubakoodid on loetelus. Ühendkuningriigist pärit kaubad jäävad CBAM-ist välja.

Who has to register

The importer is liable: the business in whose name the customs declaration is made, or on whose behalf it is made. You need to register with HMRC when the value of your CBAM imports reaches £50,000 on either test:

Edasivaade: mis tahes päeval eeldate, et järgmise 30 päeva CBAM-i impordid jõuavad 50 000 naelani.
Tagasivaade: iga kuu esimesel päeval olid eelmise 12 kuu CBAM-i impordid jõudnud 50 000 naelani. Aastal 2027 vaadatakse tagasi ainult kuni 1. jaanuarini 2027.

The value is the customs value, the same figure used for import duty.

The key dates

Date	What happens
1 January 2027	CBAM kehtib sellest kuupäevast imporditud kaupadele. Alustage andmete säilitamist.
31 January 2028	Registreerumise tähtaeg kõigile, kellele kohustus tekkis 2027. aasta jooksul
31 May 2028	Esimene deklaratsioon ja makse, mis hõlmab kogu aastat 2027
Alates 1. jaanuarist 2028	Kvartaalsed deklaratsioonid. Esimene, jaanuarist märtsini 2028, tuleb esitada 31. juuliks 2028.

Andmeid tuleb säilitada kuus aastat pärast aruandeperioodi lõppu.

Kuidas tasu arvutatakse

The charge is based on the direct emissions embodied in the goods, in tonnes of CO2e per tonne of product, multiplied by the weight imported and the CBAM rate. Any carbon price already paid abroad under a qualifying scheme can be deducted. Importers have two ways to get the emissions figure:

Tegelikud andmed välismaiselt tootjalt, mille on tõendanud akrediteeritud tõendaja. Need on tavaliselt vaikeväärtusest madalamad, kuid tootja peab need mõõtma ja tõendamise eest maksma.
Vaikeväärtused, mille määrab valitsus, üks iga CBAM-i kauba kohta, avaldatakse enne CBAM-i käivitumist. Need ei nõua tarnijalt mingit sisendit.

What your customers will ask you

Enamik väikeettevõtteid puutub CBAM-iga kokku kellegi teise dokumentide kaudu. See, milliseid küsimusi te saate, sõltub teie asukohast tarneahelas:

You are	What happens
Ühendkuningriigi ettevõte, mis impordib ise terast, alumiiniumi, tsementi või väetist	You may need to register if you pass £50,000. Ask your overseas suppliers now whether they can provide verified emissions per tonne, or plan to use default values.
Ühendkuningriigi ettevõte, mis ostab neid materjale Ühendkuningriigi laohoidjalt või kaupmehelt	You don't register. Expect price changes from 2027, and possibly a CBAM surcharge line on quotes.
Ühendkuningriigi tootja, mis ekspordib neid kaupu EL-i	You don't register in the EU, but EU importers owe the EU CBAM on imports since January 2026 and will ask you for emissions per tonne, ideally verified.
Ühendkuningriigi tootja, mis müüb neid kaupu Ühendkuningriigis	Not covered by the UK CBAM. Customers may still ask for product emissions to compare you with importers.

Kui klient saadab CBAM-i andmepäringu, kuid te ei tooda CBAM-i kaupu, öelge seda otse – sageli saadetakse küsimustik kõigile tarnijatele korraga. Meie juhend mida suured kliendid saavad ja ei saa väikestelt tarnijatelt küsida selgitab, kuidas vastata.

The UK and EU link

The UK and the EU are negotiating to link their emissions trading schemes. A link could lead to goods moving between them being exempt from each other's CBAM, but the European Commission has said it will not exempt UK goods until the link is in place, and no agreement has been concluded. Until then, plan as if both CBAMs apply.

Where CBAM fits with your own carbon reporting

CBAM on maks konkreetsetele imporditud kaupadele. See ei muuda teie süsinikuheite vähendamise kava ega SECR-aruande sisu. Kuid kui ostate palju terast, alumiiniumi või tsementi, on tarnija CBAM-i heitenäitaja teie ulatuse 3 ostetud kaupade jaoks paremad andmed kui kulupõhine hinnang, seega säilitage see, kui selle saate. Meie juhend 15 ulatuse 3 kategooria kohta selgitab, kuhu ostetud materjalid paigutuvad, ning meie juhend kliendi süsinikuandmete päringule vastamise kohta käsitleb, mida tagasi saata.

How Carbon Recycling helps

Kui impordite CBAM-i kaupu, arvutab lisamoodul CBAM-pakett iga impordi ja iga kvartali sisalduva heite ja CBAM-i tasu. Carbon Recycling ei esita CBAM-i deklaratsioone. See arvutab ka teie enda süsinikujalajälje teie arvete ja andmete põhjal valitsuse teisendusteguritega ning hoiab ühte arvude komplekti, mida saate kasutada iga kliendipäringu, hanke ja süsinikuheite vähendamise kava jaoks.

Frequently asked questions

Millal algab Ühendkuningriigi CBAM?

1. jaanuaril 2027. See kehtib alumiiniumi, tsemendi, väetiste, vesiniku ning raua- ja terasetoodete kohta, mis imporditakse Ühendkuningriiki sellest kuupäevast alates, kogu Ühendkuningriigis, sealhulgas Põhja-Iirimaa.

Kes maksab Ühendkuningriigi CBAM-i?

The importer: the business in whose name, or on whose behalf, the customs declaration is made. A UK business that buys steel or aluminium from a UK stockholder is not the importer, although the stockholder may pass the cost on in its prices.

Kas väikestele importijatele on piirmäär?

Yes. You only need to register if the value of CBAM goods you import reaches £50,000, either over the last 12 months or expected over the next 30 days. In the first year you only count imports from 1 January 2027.

Millal tuleb esitada esimene Ühendkuningriigi CBAM-i deklaratsioon?

The first accounting period is the whole of 2027. Registration for that year is due by 31 January 2028, and the first return and payment by 31 May 2028. From 2028, returns move to quarterly.

Kas Ühendkuningriigi CBAM mõjutab Ühendkuningriigi ettevõtteid, kes ekspordivad EL-i?

Not directly; that is the EU's own CBAM, under which EU importers owe a charge on these goods imported since 1 January 2026. UK exporters of steel, aluminium, cement or fertiliser are being asked by EU customers for emissions data per tonne. The UK and EU are negotiating to link their emissions trading schemes, which could lead to mutual exemptions, but no agreement has been concluded.

Kas CBAM on sama mis ulatuse 3 aruandlus?

No. CBAM is a tax on the direct emissions of specific imported goods, worked out per tonne. Scope 3 is how you account for the emissions in everything you buy. A supplier's CBAM data can make your Scope 3 figure for those materials more accurate, but the two are separate.

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