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.
Does this apply to me?
You must register for UK CBAM if either test is true
You expect to import £50,000 or more of CBAM goods in the next 30 days
You have imported £50,000 or more in the previous 12 months, checked on the 1st of each month
CBAM goods are imports in five sectors
Aluminium · Cement · Fertiliser · Hydrogen · Iron · Steel
Only imports from 1 January 2027 count towards the threshold — nothing before that date does. Below the threshold, you have no CBAM obligations.
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 five carbon-intensive sectors. If your business imports any of these goods above the £50,000 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 threshold must register with HMRC, report the embedded emissions in their imports, and pay the levy at a rate derived from the UK ETS price, adjusted for free allocation.
The core CBAM regulations were made on 13 and 14 July 2026, with GOV.UK guidance on 16 July, setting out commodity code scope, who counts as the importer, the registration timetable and reporting requirements. The Emissions and Verification Regulations, which govern how embedded emissions are calculated and verified, followed on 8 September 2026.
“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
Registration threshold
6
Sectors in scope
£35–£55
Assumed CBAM rate /tCO2e
Your report
See what your report looks like
Liability estimate
Low and high ranges from the assumed CBAM rate after free allocation
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
Assumed CBAM rate: £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 prepared for you to file
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 HMRC's final CBAM regulations.
Is there a de minimis threshold?
Yes. The registration threshold is £50,000 of CBAM goods, with two tests: expecting £50,000 in the next 30 days, or reaching £50,000 in the rolling 12 months, checked on the 1st of each month. Imports before 1 January 2027 do not count. Below the threshold you 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 indicative emission factors — HMRC's default emissions values are due to be published before the end of 2026 — and an assumed CBAM rate of £35–£55 per tonne CO2e, an estimate of the rate after the free-allocation adjustment rather than the UK ETS price. Your actual liability will depend on verified supplier emissions data and the rate HMRC sets.
Do I need to register with HMRC?
If your imports of CBAM goods meet the £50,000 threshold, you will need to register with HMRC. The registration service opens by 1 January 2028, with a registration deadline of 31 January 2028. You remain liable for the levy on 2027 imports once you meet the threshold.
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.
Get a free CBAM liability estimate in under 5 minutes.
Get free estimate