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UK CBAM 2027: What importers need to know
The UK Carbon Border Adjustment Mechanism takes effect from 1 January 2027, introducing a carbon price on certain imported goods entering the UK.
If your business imports aluminium, cement, fertiliser, hydrogen, iron or steel products, UK CBAM could introduce new record keeping, emissions data and reporting requirements.
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Preparing for UK CBAM
UK CBAM is designed to address carbon leakage by applying a carbon price to the emissions embedded within certain carbon-intensive goods imported into the UK.
From 1 January 2027, businesses importing potentially affected goods will need to understand whether their products fall within scope and begin retaining the information required for CBAM reporting.
Importantly, scope is determined by commodity code, rather than simply the material a product contains. Businesses should therefore review the codes used for their imports, identify their legal importer arrangements and monitor the value of in-scope goods against the £50,000 registration threshold.
Preparation may also involve working with overseas manufacturers to understand what production-level emissions data is available and whether actual emissions or HMRC default values are likely to be used.
Our practical UK CBAM Guide brings these requirements together and outlines the key steps importers should consider ahead of implementation.
Preparing for UK CBAM?
UK CBAM introduces new considerations for businesses importing affected goods into the UK. Understanding your commodity codes, importer responsibilities, import values and access to manufacturing emissions data now can make future reporting considerably easier.
Explore our practical guide alongside the latest HMRC resources and webinars to understand what is changing and where preparation should begin.
Understand the UK CBAM requirements
Download our UK CBAM Guide 2026 for a practical overview of the new requirements for importers, including scope, the £50,000 threshold, emissions data, record keeping and Carbon Price Relief.
Join the upcoming HMRC CBAM webinars
HMRC is running a series of webinars covering UK CBAM requirements, reporting and verification, and Carbon Price Relief, with an opportunity to ask questions. Recordings will also be available on GOV....
Join the upcoming HMRC CBAM webinars
HMRC is running a series of webinars to help businesses understand and prepare for the Carbon Border Adjustment Mechanism ahead of implementation.
The sessions cover the wider CBAM framework as well as more detailed areas including Monitoring, Reporting and Verification and Carbon Price Relief. Each webinar will include an opportunity to ask questions.
If you are unable to attend live, recordings of the sessions will also be published on GOV.UK afterwards.
General Carbon Border Adjustment Mechanism (CBAM) Overview
A broad introduction to the Carbon Border Adjustment Mechanism and the requirements businesses need to understand ahead of implementation.
This session is a useful starting point for organisations that are still assessing how UK CBAM could affect their imports. It will help businesses build a clearer understanding of the overall framework, who may be affected and the areas that need attention as implementation approaches.
The webinar also provides an opportunity to put questions directly to the team delivering the session, making it useful for businesses beginning to review their CBAM exposure and internal responsibilities.
General Carbon Border Adjustment Mechanism (CBAM) Overview
A broad introduction to the Carbon Border Adjustment Mechanism and the requirements businesses need to understand ahead of implementation.
This session is a useful starting point for organisations that are still assessing how UK CBAM could affect their imports. It will help businesses build a clearer understanding of the overall framework, who may be affected and the areas that need attention as implementation approaches.
The webinar also provides an opportunity to put questions directly to the team delivering the session, making it useful for businesses beginning to review their CBAM exposure and internal responsibilities.
Talk to us about your UK CBAM preparations
Have questions about the customs and shipment information connected to your UK CBAM imports?
Woodland's customs teams can support with areas including customs declaration data, commodity codes used on declarations, import dates, shipment weights, customs values and copies of customs documentation.
Responsibility for determining CBAM scope, monitoring the registration threshold, obtaining manufacturing emissions data, registering, calculating liability and submitting returns remains with the importer.
Speak to our team about your import activity and the customs information available to support your preparations.
