Find out what UK CBAM will cost your business in 2027.
Get a free liability estimate and supplier readiness report.
Get free estimateBuilt specifically for UK importers.
Three steps
How it works
Upload your customs data
Export your CDS data or use our template. We accept CSV and Excel files with commodity codes, countries, and weights.
Get your liability estimate
We match your commodity codes against the CBAM scope and calculate embedded emissions using HMRC default factors.
Receive your readiness report
A PDF report with your liability range, top exposed suppliers, and a compliance action checklist — delivered to your inbox.
Scope
Who needs to care about UK CBAM?
UK CBAM applies to imports in six carbon-intensive sectors. If your business imports any of these goods above the £50,000 annual threshold, you will need to register, report, and pay.
Aluminium
Unwrought, bars, rods, profiles
Cement
Portland, aluminous, hydraulic
Fertiliser
Urea, ammonium nitrate, UAN
Hydrogen
Pure hydrogen gas
Iron
Pig iron, DRI, ferroalloys
Steel
Flat, long, pipe, stainless
The regulation
What the regulation actually says
The UK CBAM was confirmed in the Autumn Budget 2024 and will apply from 1 January 2027. It introduces a carbon price on imports of aluminium, cement, fertiliser, hydrogen, iron, and steel.
Importers above the £50,000 annual threshold must register with HMRC, report the embedded emissions in their imports, and purchase CBAM certificates at a price linked to the UK ETS.
HMRC published draft secondary legislation on 10 February 2026, setting out commodity code scope, default emission factors, and reporting requirements.
“The UK CBAM will ensure that imported goods face a comparable carbon price to those produced domestically, preventing carbon leakage and supporting the UK's net zero commitment.”
— HM Treasury, Autumn Budget 2024
1 Jan
2027 start date
£50k
Annual threshold
6
Sectors in scope
£35–55
Per tonne CO2e
Your report
See what your report looks like
Liability estimate
Low and high ranges based on UK ETS price projections
Supplier exposure
Your most exposed suppliers ranked by estimated liability
Action checklist
Step-by-step compliance tasks to complete before Jan 2027
Delivered as a PDF to your inbox within 60 seconds.
UK CBAM Readiness Report
Acme Manufacturing Ltd — June 2026
Estimated 2027 liability
£62,000
– £94,200
UK ETS: £35–£55/t
Breakdown by sector
Top exposed suppliers
Generated by CBAMcheck — a free tool by Oportax
Want to automate all of this?
CBAMcheck gives you the estimate. Oportax handles everything else — import tracking, supplier engagement, emissions calculations, and HMRC return filing. We take the entire CBAM burden off your plate so you can focus on running your business.
- Continuous import monitoring from your customs data
- Automated supplier outreach for verified emissions data
- HMRC-ready returns generated and filed on your behalf
FAQ
Frequently asked questions
What is the UK CBAM?
The UK Carbon Border Adjustment Mechanism is a carbon levy on imports of certain carbon-intensive goods. It ensures imported goods face a comparable carbon price to those produced domestically under the UK Emissions Trading Scheme.
When does UK CBAM take effect?
UK CBAM takes effect on 1 January 2027. The first reporting period covers calendar year 2027, with annual returns. Quarterly reporting begins in 2028.
Which goods are in scope?
Aluminium, cement, fertiliser, hydrogen, iron, and steel. The scope is defined by specific commodity codes in the HMRC draft secondary legislation.
Is there a de minimis threshold?
Yes. Importers with less than £50,000 in annual imports of in-scope goods are not required to register or report.
How is the CBAM liability calculated?
The liability is based on the embedded emissions in imported goods, multiplied by the UK carbon price, minus any carbon price already paid in the country of origin.
What data do I need to estimate my liability?
At minimum, you need your commodity codes, countries of origin, and import weights. Your CDS (Customs Declaration Service) export contains all of this.
How accurate is this estimate?
We use HMRC default emission factors and a UK ETS price range of £35–£55 per tonne CO2e. Your actual liability will depend on verified supplier emissions data and the prevailing carbon price.
Do I need to register with HMRC?
If your annual imports of in-scope goods exceed £50,000, you will need to register with HMRC before your first 2027 import. Registration details are expected in late 2026.
How is UK CBAM different from EU CBAM?
The UK CBAM is a separate regime from the EU CBAM. While the principles are similar, the scope, calculation methods, reporting requirements, and timelines differ. Compliance with one does not satisfy the other.
Find out where you stand before 2027.
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