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.
Ja neesat pārliecināti, vai uz jums tas attiecas, vispirms izmēģiniet bezmaksas Apvienotās Karalistes CBAM reģistrācijas pārbaudes rīku vai izlasiet pilno ceļvedi par Apvienotās Karalistes 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 | Precēm, kas importētas 2027. gadā, HMRC iesaka pieprasīt verificēto rādītāju par 2027. kalendāro gadu vai par 2026. gadu, ja 2027. gada rādītājs nav pieejams. No 2028. gada varat izmantot jaunāko verificēto rādītāju no jebkura no diviem kalendārajiem gadiem pirms importa. |
| 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. |
| Iekārtas dati | 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. |
| Samaksātā oglekļa cena | Ja precēm to ražošanas vietā tika piemērota oglekļa cena, aizpildīta oglekļa cenas verifikācijas veidlapa ļauj pieprasīt 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
Nokopējiet šo tekstu, aizpildiet daļas kvadrātiekavās un nosūtiet to savai kontaktpersonai pie katra ražotāja. Ja pērkat ar tirgotāja vai aģenta starpniecību, nevis tieši no rūpnīcas, nosūtiet to viņiem un palūdziet nodot tālāk.
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
- Nosūtiet to arī viņu valodā, ne tikai angliski, ja jūsu kontaktpersona galvenokārt strādā citā valodā. Preču kodi un skaitļi visur ir vienādi.
- Norādiet kodus. Ja paši atrodat savus 8 ciparu preču kodus importa deklarācijās, piegādātājam nav jāmin, kurus produktus jūs domājat.
- Pieminiet ES. Ražotājiem, kas pārdod ES, līdzīgi skaitļi tiek prasīti kopš ES CBAM sākuma. Viņi, iespējams, jau uzrauga emisijas; lūdziet apstiprināt, ka skaitļi un verifikācija atbilst arī Apvienotās Karalistes noteikumiem. Mūsu rakstā par to, kā atšķiras ES un Apvienotās Karalistes CBAM, paskaidrots, kāpēc abi nav identiski.
- Jautājiet laikus un ieplānojiet atgādinājumu. 2026. gadā pajautājiet, vai viņi uzraudzīs 2027. gadu, un 2028. gada sākumā atgādiniet par verificēto ziņojumu.
- Saglabājiet visu. HMRC sagaida, ka verifikācijas ziņojumu vai kopsavilkumu un jebkuru oglekļa cenas noteikšanas verifikācijas veidlapu glabāsiet sešus gadus.
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 nav CBAM verificētājs, muitas aģents vai nodokļu konsultants, un tas neiesniedz CBAM deklarācijas. Tas palīdz apkopot piegādātāju skaitļus un izmantot tos jūsu oglekļa pārskatos.
Plānā Growth datu pieprasījumi piegādātājiem katram piegādātājam nosūta drošu saiti, un piegādātājam nav nepieciešams konts. Iepriekš minēto veidni varat ielīmēt pieprasījuma ziņojumā. Piegādātājs nosūta atpakaļ emisijas par to, ko tas jums piegādāja attiecīgajā periodā, un to, kā tās aprēķinātas, un, kad to apstiprināt, skaitlis tiek iekļauts jūsu 3. tvērumā. CBAM pakete aprēķina jūsu importa iegultās emisijas un Apvienotās Karalistes CBAM maksu.
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