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.
Ak si nie ste istí, či sa vás to týka, najprv vyskúšajte bezplatný nástroj na overenie registrácie pre UK CBAM alebo si prečítajte kompletný návod k UK 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. |
| Monitorovací rok | Pri tovare dovezenom v roku 2027 HMRC odporúča žiadať overený údaj za kalendárny rok 2027, alebo za rok 2026, ak údaj za rok 2027 nie je k dispozícii. Od roku 2028 môžete použiť najnovší overený údaj z ktoréhokoľvek z dvoch kalendárnych rokov pred dovozom. |
| The verification report or a verification summary | Výrobca vám poskytne úplnú správu alebo súhrn pre tovar, ktorý ste kúpili. Musíte ju uchovávať šesť rokov ako dôkaz. |
| Údaje o zariadení | Názov, adresa a krajina továrne alebo závodu, ktorý tovar vyrobil. Údaje sa týkajú jedného zariadenia, nie celej spoločnosti. |
| The verifier | The verifier must be accredited and independent of the installation. Ask who it is and who accredited them, so you can check. |
| Zaplatená cena uhlíka | Ak tovar podliehal cene uhlíka v mieste výroby, vyplnený formulár na overenie ceny uhlíka vám umožní uplatniť 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
Skopírujte to, vyplňte časti v hranatých zátvorkách a pošlite to svojmu kontaktu u každého výrobcu. Ak nakupujete cez obchodníka alebo sprostredkovateľa, a nie priamo od závodu, pošlite to im a požiadajte ich, aby to posunuli ďalej.
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
- Pošlite to v ich jazyku aj v angličtine, ak váš kontakt pracuje najmä v inom jazyku. Kódy tovaru a čísla sú všade rovnaké.
- Uveďte kódy. Ak si sami vyhľadáte svoje 8-miestne kódy tovaru z dovozných colných vyhlásení, dodávateľ nemusí hádať, ktoré výrobky máte na mysli.
- Spomeňte EÚ. Od výrobcov predávajúcich do EÚ sa podobné údaje vyžadujú od spustenia EU CBAM. Emisie už možno monitorujú; požiadajte ich, aby potvrdili, že údaje aj overenie spĺňajú aj britské pravidlá. Náš článok o rozdieloch medzi EU a UK CBAM vysvetľuje, prečo nie sú totožné.
- Pýtajte sa včas a naplánujte si pripomienku. V roku 2026 sa opýtajte, či budú monitorovať rok 2027, a začiatkom roka 2028 si vyžiadajte overenú správu.
- Všetko uschovajte. HMRC očakáva, že overovaciu správu alebo jej zhrnutie a prípadný formulár overenia ceny uhlíka budete uchovávať šesť rokov.
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 nie je overovateľ CBAM, colný deklarant ani daňový poradca a nepodáva priznania CBAM. Pomáha vám zbierať údaje od dodávateľov a využiť ich pri vykazovaní emisií.
V pláne Growth posielajú žiadosti o údaje od dodávateľov každému dodávateľovi zabezpečený odkaz, pričom on nepotrebuje účet. Šablónu vyššie môžete vložiť do správy žiadosti. Dodávateľ pošle späť emisie za to, čo vám za obdobie dodal, a spôsob výpočtu, a keď ho prijmete, údaj sa zaradí do vášho rozsahu 3. Balík CBAM vypočíta zabudované emisie a poplatok UK CBAM za váš dovoz.
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