From 1 January 2027, importing steel, aluminium, cement or fertiliser into the UK comes with a carbon tax.

The UK Carbon Border Adjustment Mechanism (CBAM) is law. If you import more than £50,000 a year of covered goods, you must register with HMRC, keep emissions records, file returns and pay a charge per tonne of embedded carbon. The start date is fixed in law: Finance Act 2026 plus five statutory instruments, all live 1 January 2027. Check your exposure in ten seconds, free.

Check if you're in scope See the pack

Free check: are you likely to be liable?

Two questions, from the HMRC registration tests. Nothing you pick leaves this page.

Do you import goods in any of these sectors into the UK? Roughly how much of those goods will you import per year?

Pick both to see where you probably stand.

Sources: HMRC: work out your registration date, CBAM policy summary, who is the importer.

The dates that matter

When	What happens
1 January 2027	CBAM in force. Both £50,000 registration tests start. HMRC begins publishing quarterly charge rates per sector.
All of 2027	Keep records per import: commodity code, weight in kg, verified emissions intensity from your supplier's installation, any foreign carbon price evidence.
1 January 2028	Registration opens. First-year businesses have until 31 January 2028 to register.
31 May 2028	First CBAM return and payment due, covering all of 2027. Nil returns still must be filed.

The charge is embedded emissions (verified intensity x weight) multiplied by the sector rate for the quarter of import, minus relief for carbon prices already paid abroad. Rates are published quarterly - HMRC's current examples are illustrative only.

The UK CBAM Readiness Pack

Scope self-check: both £50,000 registration tests (30-day expectation and 12-month lookback) explained with HMRC's own examples.
Import and threshold tracker (Excel): log each shipment; the rolling 12-month total and the 30-day expectation test calculate themselves and tell you when you cross the line.
Supplier emissions-data request letter: asks your overseas supplier for the verified emissions intensity, installation details and foreign carbon price evidence you will need - before your first 2027 shipment.
Key-dates card: the full 2027-2028 calendar, including the 31 May 2028 first return and the nil-return rule.
Plain-English guide to the charge calculation, Carbon Price Relief, and what "the importer" means for your Incoterms.

What it is not: templates and checklists, not tax or legal advice. The pack does not register you and does not guarantee compliance; always follow the current HMRC pages linked inside.

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Checkout by Polar, in US dollars. If the file does not arrive, email fuseini.metadata@gmail.com with your receipt.

Questions

I only import a few pallets a year. Under £50,000 of CBAM goods a year and you stay outside registration. But the 30-day test is about what you EXPECT: one large order can make you liable from the day you place it. The tracker's expectation test takes one minute each time your order book changes.

My freight forwarder handles customs. The liability follows whoever is classed as the importer under your Incoterms - do not assume it is the forwarder. HMRC has a dedicated guide, and the pack links it. You can appoint a tax agent to file returns, but registration and liability stay with you.

Can't I just use HMRC's default emissions values? HMRC plans to publish default values, but the notice setting them had not been published as of September 2026. The supplier letter gets your data request moving now so you are not stuck waiting.

Is this tax advice? No. It is a checklist and tracker pack built from GOV.UK and legislation.gov.uk. Confirm your position against the official sources or with a qualified adviser.