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In Focus | How to prepare for the UK Carbon Border Adjustment Mechanism (CBAM)
The UK’s Carbon Border Adjustment Mechanism (CBAM) will come into effect on 1 January 2027. For those businesses who directly import in-scope goods into the UK, or those who rely on in-scope imported goods in their own operations, the UK CBAM will have a big impact. So, it is really important to familiarise yourself with the upcoming CBAM, know if you’ll be in scope, and if so, what your duties will be.
This In Focus guide takes you through:
- Overview of UK CBAM, including its purpose, scope and implementation date.
- Key differences between UK and EU CBAM.
- Businesses, goods and sectors affected by UK CBAM.
- CBAM reporting, record-keeping and preparation requirements.
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