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.
Jika Anda tidak yakin termasuk dalam cakupan, coba dulu pemeriksa pendaftaran CBAM Inggris Raya gratis, atau baca panduan lengkap CBAM Inggris Raya.
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. |
| Tahun pemantauan | Untuk barang yang diimpor pada 2027, HMRC meminta Anda menanyakan angka terverifikasi untuk tahun kalender 2027, atau 2026 jika 2027 tidak tersedia. Mulai 2028, Anda dapat memakai angka terverifikasi terbaru dari salah satu dari dua tahun kalender sebelum impor. |
| The verification report or a verification summary | Produsen memberi Anda laporan lengkap atau ringkasan untuk barang yang Anda beli. Anda harus menyimpannya selama enam tahun sebagai bukti. |
| Rincian instalasi | Nama, alamat, dan negara pabrik atau fasilitas yang membuat barang tersebut. Angka berlaku untuk satu instalasi, bukan seluruh perusahaan. |
| The verifier | The verifier must be accredited and independent of the installation. Ask who it is and who accredited them, so you can check. |
| Harga karbon yang dibayar | Jika barang tersebut dikenai harga karbon di tempat pembuatannya, formulir verifikasi harga karbon yang telah diisi memungkinkan Anda mengklaim 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.
Templat email
Salin teks ini, isi bagian dalam kurung siku, dan kirimkan ke kontak Anda di setiap produsen. Jika Anda membeli melalui pedagang atau agen, bukan langsung dari pabrik, kirimkan kepada mereka dan minta mereka meneruskannya.
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
- Kirimkan dalam bahasa mereka selain bahasa Inggris jika kontak Anda terutama bekerja dalam bahasa lain. Kode komoditas dan angkanya sama di mana pun.
- Berikan kodenya. Mencari sendiri kode komoditas 8 digit Anda dari pemberitahuan impor membuat pemasok tidak perlu menebak produk mana yang Anda maksud.
- Sebutkan UE. Produsen yang menjual ke UE telah diminta angka serupa sejak CBAM UE dimulai. Mereka mungkin sudah memantau emisi; minta mereka memastikan angka dan verifikasinya juga memenuhi aturan Inggris Raya. Artikel kami tentang perbedaan CBAM UE dan Inggris Raya menjelaskan mengapa keduanya tidak identik.
- Tanyakan sejak awal dan jadwalkan pengingat. Tanyakan pada 2026 apakah mereka akan memantau 2027, dan tagih pada awal 2028 untuk laporan yang terverifikasi.
- Simpan semuanya. HMRC mengharapkan Anda menyimpan laporan verifikasi atau ringkasannya, dan formulir verifikasi penetapan harga karbon jika ada, selama enam tahun.
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 bukan verifikator CBAM, agen kepabeanan, atau penasihat pajak, dan tidak menyampaikan laporan CBAM. Aplikasi ini membantu Anda mengumpulkan angka pemasok dan memakainya dalam pelaporan karbon Anda.
Pada paket Growth, permintaan data pemasok mengirimkan tautan aman kepada setiap pemasok, tanpa perlu akun di pihak mereka. Anda dapat menempelkan templat di atas ke pesan permintaan. Pemasok mengirimkan kembali emisi untuk barang yang mereka pasok kepada Anda selama periode tersebut beserta cara perhitungannya, dan setelah Anda menerimanya, angka itu masuk ke Cakupan 3 Anda. Paket CBAM menghitung emisi melekat dan biaya CBAM Inggris Raya atas impor Anda.
Uji coba gratis 14 hari memungkinkan Anda menambahkan data dan melihat tampilan laporan Anda. Mencetak, menyimpan, dan mengunduh memerlukan paket berbayar.