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.
Če niste prepričani, ali ste zavezanec, najprej preizkusite brezplačni preverjalnik registracije za UK CBAM ali preberite celovit vodnik po 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. |
| Leto spremljanja | Za blago, uvoženo v letu 2027, HMRC navaja, da zahtevate preverjeni podatek za koledarsko leto 2027 ali za leto 2026, če podatek za leto 2027 ni na voljo. Od leta 2028 lahko uporabite najnovejši preverjeni podatek iz katerega koli od dveh koledarskih let pred uvozom. |
| The verification report or a verification summary | Proizvajalec vam da celotno poročilo ali povzetek za blago, ki ste ga kupili. Kot dokaz ga morate hraniti šest let. |
| Podatki o napravi | Ime, naslov in država tovarne ali obrata, ki je izdelal blago. Podatki veljajo za eno napravo, ne za celotno podjetje. |
| The verifier | The verifier must be accredited and independent of the installation. Ask who it is and who accredited them, so you can check. |
| Plačana cena ogljika | Če je bilo blago v kraju proizvodnje predmet cene ogljika, lahko z izpolnjenim obrazcem za preverjanje cene ogljika uveljavljate 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
Kopirajte to besedilo, izpolnite dele v oglatih oklepajih in ga pošljite svoji kontaktni osebi pri vsakem proizvajalcu. Če kupujete prek trgovca ali posrednika in ne neposredno od železarne ali obrata, ga pošljite njim in jih prosite, naj ga posredujejo naprej.
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
- Pošljite ga v njihovem jeziku in v angleščini, če vaš sogovornik dela predvsem v drugem jeziku. Tarifne oznake in številke so povsod enake.
- Navedite oznake. Če sami poiščete svoje 8-mestne tarifne oznake v uvoznih deklaracijah, dobavitelju ni treba ugibati, katere izdelke imate v mislih.
- Omenite EU. Proizvajalce, ki prodajajo v EU, za podobne podatke sprašujejo že od začetka EU CBAM. Morda emisije že spremljajo; prosite jih, naj potrdijo, da podatki in preverjanje izpolnjujejo tudi britanska pravila. Naš prispevek o tem, v čem se razlikujeta EU in UK CBAM, pojasnjuje, zakaj nista enaka.
- Vprašajte zgodaj in si v koledar zapišite opomnik. V letu 2026 vprašajte, ali bodo spremljali 2027, v začetku leta 2028 pa jih opomnite za preverjeno poročilo.
- Shranite vse. HMRC pričakuje, da poročilo o preverjanju ali njegov povzetek ter morebitni obrazec za preverjanje ogljične cene hranite šest let.
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 ni preveritelj CBAM, carinski zastopnik ali davčni svetovalec in ne oddaja obračunov CBAM. Pomaga vam zbrati podatke dobaviteljev in jih uporabiti pri poročanju o emisijah.
V paketu Growth zahteve po podatkih dobaviteljev vsakemu dobavitelju pošljejo varno povezavo, za katero ne potrebuje računa. Zgornjo predlogo lahko prilepite v sporočilo zahteve. Dobavitelj vrne emisije za tisto, kar vam je dobavil v obdobju, in način izračuna, po vaši potrditvi pa se podatek vključi v obseg 3. Paket CBAM izračuna vgrajene emisije in dajatev UK CBAM za vaš uvoz.
The 14-day free trial lets you add data and see how your reports look. Printing, saving and downloading need a paid plan.