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.
Ef þú ert ekki viss um hvort þú fellur undir reglurnar, prófaðu fyrst ókeypis athugun á skráningu í breska CBAM eða lestu heildarleiðarvísinn um breska 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. |
| The monitoring year | Fyrir vörur sem fluttar eru inn árið 2027 segir HMRC að biðja eigi um staðfesta tölu fyrir almanaksárið 2027, eða fyrir 2026 ef 2027 er ekki fáanleg. Frá 2028 geturðu notað nýjustu staðfestu töluna frá öðru hvoru almanaksárinu tveggja fyrir innflutning. |
| The verification report or a verification summary | The producer gives you either the full report or a summary for the good you bought. You must keep it for six years as evidence. |
| Upplýsingar um starfsstöð | The name, address and country of the factory or plant that made the goods. Figures are for one installation, not a whole company. |
| The verifier | The verifier must be accredited and independent of the installation. Ask who it is and who accredited them, so you can check. |
| Greitt kolefnisverð | Ef vörurnar báru kolefnisverð þar sem þær voru framleiddar geturðu sótt um Carbon Price Relief með útfylltu eyðublaði til staðfestingar á kolefnisverði. |
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
Afritaðu þetta, fylltu inn í hlutana innan hornklofa og sendu tengilið þínum hjá hverjum framleiðanda. Ef þú kaupir í gegnum söluaðila eða umboðsmann en ekki beint frá verksmiðjunni skaltu senda þeim það og biðja þá að koma því áfram.
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
- Sendu hana á tungumáli tengiliðarins auk ensku ef hann vinnur aðallega á öðru tungumáli. Tollskrárnúmerin og tölurnar eru þær sömu alls staðar.
- Gefðu upp númerin. Ef þú flettir sjálfur upp 8 stafa tollskrárnúmerunum í aðflutningsskýrslunum þínum þarf birgirinn ekki að giska á hvaða vörur þú átt við.
- Nefndu ESB. Framleiðendur sem selja inn í ESB hafa verið beðnir um svipaðar tölur síðan CBAM ESB hófst. Þeir fylgjast ef til vill þegar með losun; biddu þá að staðfesta að tölurnar og sannprófunin uppfylli líka bresku reglurnar. Færslan okkar um hvernig CBAM ESB og breska CBAM eru ólík útskýrir hvers vegna þau eru ekki eins.
- Spyrðu snemma og skráðu ítrekun í dagatalið. Spyrðu 2026 hvort þeir muni vakta 2027 og ítrekaðu snemma árs 2028 til að fá sannprófuðu skýrsluna.
- Geymdu allt. HMRC ætlast til þess að þú geymir sannprófunarskýrsluna eða samantektina, og öll eyðublöð um sannprófun kolefnisverðlagningar, í sex ár.
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 er hvorki CBAM-staðfestingaraðili, tollmiðlari né skattráðgjafi og skilar ekki CBAM-skýrslum. Það hjálpar þér að safna tölum frá birgjum og nota þær í skýrslugjöf um losun.
Í áskriftarleiðinni Growth senda gagnabeiðnir til birgja hverjum birgi öruggan hlekk, án þess að hann þurfi aðgang. Þú getur límt sniðmátið hér að ofan í skilaboð beiðninnar. Birgirinn sendir til baka losunina vegna þess sem hann afhenti þér á tímabilinu og hvernig hann reiknaði hana, og þegar þú samþykkir hana fer talan inn í umfang 3. CBAM-pakkinn reiknar út innbyggða losun og breska CBAM-gjaldið á innflutning þinn.
The 14-day free trial lets you add data and see how your reports look. Printing, saving and downloading need a paid plan.