From 1st January 2027, the UK Carbon Border Adjustment Mechanism (CBAM) will come into effect.

If your business imports aluminium, cement, fertilisers, hydrogen, iron or steel, you could be affected, but not every business or imported product is within scope.

Our CBAM factsheet provides a practical overview of what you need to know and how to start preparing.

Does UK CBAM affect your business?

What is it?

The UK Carbon Border Adjustment Mechanism (CBAM) is designed to address carbon leakage and create a more level playing field between UK production and certain imported goods.

The first step for your business is understanding whether UK CBAM applies to your business, you can do this by checking the commodity codes of your imports against the CBAM product list.

But preparing for CBAM goes beyond understanding what is in scope.

Businesses should consider:

• Eligibility for Carbon Price Relief (CPR)

• The monitoring of the £50,000 rolling 12 month threshold

• Supplier contracts

• Emissions data: Real data or government defaults

• Strong governance across teams, not in silos

• Risk management

• Review of freight management contracts for CBAM & customs clearances

UK CBAM brings in lots of new information, to make things easier, we’ve simplified the key considerations in our CBAM: What UK businesses need to do and why factsheet.

Download the factsheet to understand what CBAM could mean for your business and what you need to do to prepare.

Understand your obligations. Identify key considerations. Start planning.