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.
Jei nesate tikri, ar jums taikoma, pirmiausia išbandykite nemokamą JK CBAM registracijos tikrintuvą arba skaitykite išsamų JK CBAM vadovą.
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 | 2027 m. importuojamoms prekėms HMRC nurodo prašyti patikrinto 2027 kalendorinių metų skaičiaus arba 2026 m. skaičiaus, jei 2027 m. skaičiaus nėra. Nuo 2028 m. galite naudoti naujausią patikrintą bet kurių iš dviejų kalendorinių metų iki importo skaičių. |
| 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. |
| Įrenginio duomenys | 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. |
| Sumokėta anglies dioksido kaina | Jei prekėms jų pagaminimo vietoje buvo taikoma anglies dioksido kaina, užpildyta anglies dioksido kainos patikros forma leidžia pasinaudoti 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
Nukopijuokite šį tekstą, užpildykite dalis laužtiniuose skliaustuose ir išsiųskite savo kontaktiniam asmeniui pas kiekvieną gamintoją. Jei perkate per prekybininką ar agentą, o ne tiesiai iš gamyklos, išsiųskite jam ir paprašykite perduoti toliau.
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
- Siųskite jų kalba ir anglų kalba, jei jūsų kontaktinis asmuo daugiausia dirba kita kalba. Prekių kodai ir skaičiai visur tie patys.
- Nurodykite kodus. Pasitikrinę savo 8 skaitmenų prekių kodus importo deklaracijose, sutaupysite tiekėjui spėliojimų, kuriuos produktus turite omenyje.
- Paminėkite ES. Į ES parduodančių gamintojų panašių skaičių prašoma nuo tada, kai pradėtas taikyti ES CBAM. Jie galbūt jau stebi išmetimus; paprašykite jų patvirtinti, kad skaičiai ir patikra atitinka ir JK taisykles. Mūsų įraše apie tai, kuo skiriasi ES ir JK CBAM, paaiškinta, kodėl jie nėra vienodi.
- Klauskite anksti ir įsirašykite priminimą. 2026 m. paklauskite, ar jie stebės 2027 m., ir 2028 m. pradžioje paraginkite atsiųsti patikrintą ataskaitą.
- Saugokite viską. HMRC tikisi, kad šešerius metus saugosite patikros ataskaitą ar santrauką ir bet kokią anglies dioksido kainodaros patikros formą.
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 nėra CBAM tikrintojas, muitinės tarpininkas ar mokesčių konsultantas ir neteikia CBAM deklaracijų. Ji padeda surinkti tiekėjų skaičius ir panaudoti juos jūsų anglies pėdsako ataskaitose.
Su paketu Growth duomenų užklausos tiekėjams kiekvienam tiekėjui siunčia saugią nuorodą – tiekėjui paskyros nereikia. Pirmiau pateiktą šabloną galite įklijuoti į užklausos pranešimą. Tiekėjas atsiunčia išmetimus, susijusius su tuo, ką jums tiekė per laikotarpį, ir kaip juos apskaičiavo, o jums patvirtinus skaičius įtraukiamas į jūsų 3 apimtį. CBAM paketas apskaičiuoja įterptuosius išmetimus ir JK CBAM mokestį už jūsų importą.
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