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 pasti sama ada anda dalam skop, cuba penyemak pendaftaran CBAM UK percuma terlebih dahulu, atau baca panduan lengkap CBAM UK.
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 | Bagi barangan yang diimport pada 2027, HMRC menyatakan supaya meminta angka yang disahkan bagi tahun kalendar 2027, atau bagi 2026 jika 2027 tidak tersedia. Mulai 2028 anda boleh menggunakan angka disahkan yang terkini daripada mana-mana dua tahun kalendar sebelum import. |
| The verification report or a verification summary | Pengeluar memberikan anda sama ada laporan penuh atau ringkasan bagi barangan yang anda beli. Anda mesti menyimpannya selama enam tahun sebagai bukti. |
| Butiran pemasangan | Nama, alamat dan negara kilang atau loji yang membuat barangan itu. Angka adalah bagi satu pemasangan, bukan seluruh syarikat. |
| 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 barangan dikenakan harga karbon di tempat ia dibuat, borang pengesahan harga karbon yang lengkap membolehkan anda menuntut 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
Salin ini, isi bahagian dalam kurungan siku, dan hantar kepada kenalan anda di setiap pengeluar. Jika anda membeli melalui pedagang atau ejen dan bukan terus daripada kilang atau loji, hantar kepada mereka dan minta mereka memanjangkannya.
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
- Hantar dalam bahasa mereka serta bahasa Inggeris jika kenalan anda bekerja terutamanya dalam bahasa lain. Kod komoditi dan angka adalah sama di mana-mana.
- Berikan kodnya. Mencari kod komoditi 8 digit anda sendiri daripada pengisytiharan import anda menjimatkan pembekal daripada meneka produk yang anda maksudkan.
- Sebut tentang EU. Pengeluar yang menjual ke EU telah diminta angka yang serupa sejak EU CBAM bermula. Mereka mungkin sudah memantau pelepasan; minta mereka mengesahkan bahawa angka dan pengesahan itu juga memenuhi peraturan UK. Catatan kami tentang perbezaan EU CBAM dan UK CBAM menerangkan mengapa kedua-duanya tidak sama.
- Tanya awal dan catat tarikh susulan. Tanya pada 2026 sama ada mereka akan memantau 2027, dan buat susulan pada awal 2028 untuk laporan yang disahkan.
- Simpan semuanya. HMRC menjangkakan anda menyimpan laporan atau ringkasan pengesahan, dan sebarang borang pengesahan harga karbon, 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 pengesah CBAM, ejen kastam atau penasihat cukai, dan ia tidak memfailkan penyata CBAM. Ia membantu anda mengumpul angka pembekal dan menggunakannya dalam pelaporan karbon anda.
Dalam pelan Growth, permintaan data pembekal menghantar pautan selamat kepada setiap pembekal, tanpa memerlukan akaun di pihak mereka. Anda boleh menampal templat di atas ke dalam mesej permintaan. Pembekal menghantar semula pelepasan bagi apa yang mereka bekalkan kepada anda sepanjang tempoh itu dan cara mereka mengiranya, dan sebaik sahaja anda menerimanya, angka itu dimasukkan ke dalam Skop 3 anda. Pakej CBAM mengira pelepasan terbenam dan caj CBAM UK ke atas import anda.
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