News
UK Carbon Border Adjustment Mechanism (CBAM) from 01.01.2027
ExportHelp
Jul 23, 2026
The United Kingdom (UK) will introduce a Carbon Border Adjustment Mechanism (CBAM) from 1 January 2027. The imports of certain goods in the sectors of aluminum, cement, fertilizers, hydrogen, and iron and steel will be affected.
The UK CBAM is a UK border carbon adjustment that applies to the CO2 emissions contained in selected, carbon-intensive imported goods. The aim is to ensure that imported, highly carbon-intensive goods are subject to a comparable carbon cost burden when entering the UK market as equivalent products produced in the UK. The UK CBAM applies to the whole of the United Kingdom (England, Scotland, Wales and Northern Ireland).
Which goods are affected?
The UK CBAM applies to certain “CBAM goods’ in the sectors of aluminum, cement, fertilizers, hydrogen, and iron and steel. Whether a particular product falls within the scope is determined by the customs tariff number. The products covered are listed in the Annex to the Policy Summary
exceptions
The following imports are not treated as CBAM-liable.
- Non-commercial imports by private individuals
- Goods of UK origin (as defined by the UK’s non-preferential rules of origin)
- reversion
- Temporary imports (especially with full customs exemption)
An exception for goods from Switzerland or the EU is not currently planned.
When will the UK CBAM be implemented – and who will be responsible?
The responsibility lies primarily with the importer, i.e. the party on whose behalf the customs declaration is made. Therefore, it is particularly important for Swiss exporters: Even though the CBAM obligations are legally with the UK importer, in practice, the importer will request data and evidence from the supply chain.
Importers of CBAM-covered goods must register once the minimum registration threshold of GBP 50.000 (value of CBAM goods) is reached over a period of 12 months.
The UK CBAM is administered through a tax return. At the end of an accounting period, an online declaration must be submitted and the CBAM tax paid. The first accounting period runs from 1 January 2027 to 31 December 2027. The first declaration and payment are due 5 months after the end of the period (31 May 2028). From 1 January 2028, declarations must be submitted quarterly with a deadline of two months after the end of the quarter.
emissions data
Two ways are provided for determining emissions data: either actual emissions data (actual emissions data) or default emissions values (default emissions values) provided by the government are used.
If actual emissions data are used, the importer must obtain the emissions values from the supply chain and be able to demonstrate that the data have been verified by an independent verifier.
