The UK CBAM starts on 1 January 2027, and the first return, for the whole of 2027, is due by 31 May 2028. That sounds a long way off, but the figure you need from your supplier only exists if they monitor their emissions through 2027 and have them verified. If you want to use real data rather than the government's defaults, the time to ask is now. This post sets out what to ask for and gives you an email you can copy.
Ako niste sigurni jeste li obuhvaćeni, najprije isprobajte besplatnu provjeru obveze registracije za britanski CBAM ili pročitajte potpuni vodič za britanski CBAM.
Why it is worth asking
Your CBAM charge is the weight you import times an emissions intensity, times the rate for the quarter. The intensity is either your producer's verified figure or the government's default for the commodity code. The defaults have a 10% markup in every sector except fertiliser, because the government wants there to be no advantage in not finding out the real figure. And once you file a return using defaults, you can't amend it later with actual data. Our post on the illustrative 2027 rates and default values shows what the markup costs, and how to work out a UK CBAM bill walks through the sum.
What to ask for
| What | Why you need it |
|---|---|
| Verified emissions intensity per commodity code | Tonnes of CO2e per tonne of product, for each 8-digit commodity code you buy. This is the number that goes on your CBAM return in place of the default value. |
| Godina praćenja | Za robu uvezenu u 2027. HMRC kaže da zatražite verificiranu vrijednost za kalendarsku 2027. ili za 2026. ako vrijednost za 2027. nije dostupna. Od 2028. možete koristiti najnoviju verificiranu vrijednost iz bilo koje od dvije kalendarske godine prije uvoza. |
| The verification report or a verification summary | Proizvođač vam daje cjelovito izvješće ili sažetak za robu koju ste kupili. Morate ga čuvati šest godina kao dokaz. |
| Podaci o postrojenju | Naziv, adresa i zemlja tvornice ili postrojenja koje je proizvelo robu. Podaci se odnose na jedno postrojenje, a ne na cijelu tvrtku. |
| The verifier | The verifier must be accredited and independent of the installation. Ask who it is and who accredited them, so you can check. |
| Plaćena cijena ugljika | Ako je roba u zemlji proizvodnje podlijegala cijeni ugljika, ispunjeni obrazac za provjeru cijene ugljika omogućuje vam da zatražite olakšicu za cijenu ugljika (Carbon Price Relief). |
Two points trip people up. First, the figure is for one installation, so a supplier with several plants may have several figures. Second, it covers a calendar year and has to be verified after the year ends, so 2027 figures won't be ready until 2028. HMRC's guidance gives the example of a good imported on 25 June 2027: you ask for the intensity covering 1 January to 31 December 2027 and use it on the return due from 31 May 2028.
The email template
Kopirajte ovo, ispunite dijelove u uglatim zagradama i pošaljite svojoj kontakt osobi kod svakog proizvođača. Ako kupujete preko trgovca ili zastupnika, a ne izravno od tvornice ili pogona, pošaljite njima i zamolite ih da proslijede.
Subject: Emissions data for UK CBAM: [your product and order reference] Dear [name], From 1 January 2027 the UK charges a Carbon Border Adjustment Mechanism (CBAM) tax on imports of [steel / aluminium / cement / fertiliser / hydrogen]. As the importer, we pay it on the emissions in the goods we buy from you. If we can't get verified data from you, we have to use the UK government's default values, which are set high on purpose. Your own figure is likely to make your goods cheaper for us to import, and it helps us keep buying from you. Please could you send us the following for each installation that makes goods for us. 1. Emissions intensity. Your verified emissions intensity, in tonnes of CO2e per tonne of product, for each of these 8-digit commodity codes: - [commodity code]: [product description] - [commodity code]: [product description] We need figures for calendar year 2027 (1 January to 31 December 2027). If your 2027 figures will not be verified in time, please send your verified figures for calendar year 2026 as well. 2. Verification. The verification report for each year, or a verification summary for each good we buy. Please tell us when you expect the 2027 report to be ready; our first UK CBAM return is due by 31 May 2028. 3. Installation details. The name, full address and country of the installation (factory or plant), and any identifier it has in other CBAM registries. 4. Your verifier. The name of the verification body, the accreditation body that accredited it, and confirmation that it is independent of your installation. If your figures were verified for the EU CBAM, please tell us, and confirm whether the verification also meets the UK CBAM requirements. 5. Carbon price paid. If your installation pays a carbon price (for example under an emissions trading scheme or carbon tax), the name of the scheme and a completed carbon pricing verification form, so that we can claim UK Carbon Price Relief. 6. Your contact. Who we should speak to about these figures, and how best to reach them. If you are not monitoring emissions this way yet, please let us know by [date] whether you plan to monitor calendar year 2027, so we can plan our return. HMRC's guidance for overseas producers is at https://www.gov.uk/guidance/monitoring-emissions-asan-overseas-installation-producing-carbon-border-adjustment-mechanism-cbam-goods-exported-to-the-uk Thank you for your help. Kind regards, [your name] [job title, company, phone]
Tips for getting an answer
- Pošaljite ga na njihovu jeziku i na engleskom ako vaša kontakt osoba uglavnom radi na drugom jeziku. Oznake robe i brojke posvuda su iste.
- Navedite oznake. Ako sami potražite svoje 8-znamenkaste oznake robe u uvoznim deklaracijama, dobavljač neće morati nagađati na koje proizvode mislite.
- Spomenite EU. Od proizvođača koji prodaju u EU slične se brojke traže otkad je počeo EU CBAM. Možda već prate emisije; zamolite ih da potvrde da brojke i verifikacija ispunjavaju i britanska pravila. Naš članak o tome po čemu se EU CBAM i UK CBAM razlikuju objašnjava zašto nisu identični.
- Pitajte rano i zabilježite podsjetnik. U 2026. pitajte hoće li pratiti 2027., a početkom 2028. zatražite verificirano izvješće.
- Čuvajte sve. HMRC očekuje da šest godina čuvate izvješće o verifikaciji ili njegov sažetak te svaki obrazac za verifikaciju cijene ugljika.
The same per-tonne figure also improves your own carbon footprint, because it can replace a spend-based estimate for those purchases. Our post on CBAM data and your Scope 3 works through an example. For data requests beyond CBAM, see what customers can and can't ask of suppliers.
How Carbon Recycling helps
Carbon Recycling nije verifikator za CBAM, carinski zastupnik ni porezni savjetnik i ne podnosi prijave za CBAM. Pomaže vam prikupiti brojke dobavljača i koristiti ih u izvješćivanju o ugljiku.
U paketu Growth zahtjevi dobavljačima za podatke svakom dobavljaču šalju sigurnu poveznicu, bez potrebe za računom na njegovoj strani. Gornji predložak možete zalijepiti u poruku zahtjeva. Dobavljač vraća emisije za ono što vam je isporučio u tom razdoblju i način izračuna, a kada ih prihvatite, brojka ulazi u vaš opseg 3. Paket CBAM izračunava ugrađene emisije i naknadu UK CBAM za vaš uvoz.
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