On 16 July 2026 HMRC published registration guidance for the UK CBAM. From 1 January 2027 it applies to imports from the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors.
The threshold is £50,000 of CBAM goods. From 1 January 2027 you must register if you expect to import £50,000 or more in the next 30 days. On the first day of each month you must also check whether imports in the previous 12 months reached £50,000. Imports before 1 January 2027 do not count. Registration will open by 1 January 2028, and anyone liable before then must keep records so they can register.
The goods lists cover chapter 72 and steel headings including 7308 (structures), 7318 (screws, bolts and nuts) and 7326 (other articles of iron or steel). Aluminium headings include 7610 (structures) and 7616 (other articles). Goods under temporary admission with full relief do not count towards the threshold.
Sources
- GOV.UK: Check if you'll need to register for Carbon Border Adjustment Mechanism (CBAM) (opens in a new tab)
- GOV.UK: Work out the date you'll need to register for CBAM (opens in a new tab)
- GOV.UK: Goods within the iron and steel sector (CBAM) (opens in a new tab)
A summary of the public sources above, checked when it was published. General information, not legal, tax or financial advice.