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UK CBAM: prepare for 1 January 2027

A practical preparation guide for UK importers of specified aluminium, cement, fertiliser, hydrogen, iron and steel goods.

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CBAM preparation starts with product scope and value tracking

From 1 January 2027, specified commodity codes in six carbon-intensive sectors enter the UK CBAM regime. The practical work now is to identify potentially in-scope lines, track their import value, secure supplier/emissions information and know when the registration tests are triggered.

What starts on 1 January 2027

The UK Carbon Border Adjustment Mechanism is a new tax on embodied emissions in specified carbon-intensive goods imported into the UK. The current scope covers specified commodity codes in aluminium, cement, fertiliser, hydrogen, iron and steel.

Do not treat a sector label as enough. The product-level scope is defined by commodity code, so classification becomes part of the CBAM decision.

The £50,000 registration tests

HMRC’s current guidance requires registration when one of the statutory tests is met. From 1 January 2027, a forward-looking test can apply if you expect to import £50,000 or more of CBAM goods within the next 30 days. A backward-looking test also looks at the value of CBAM goods imported over the relevant preceding period.

Important: the threshold relates to the value of CBAM goods, not every import your business makes.

What to start gathering now

  • Commodity codes for potentially in-scope products.
  • Supplier and origin information tied to each product.
  • Import values and a way to total in-scope imports over time.
  • Emissions information and supplier contacts needed for CBAM records.
  • A clear owner internally for registration, returns and evidence.

Put CBAM into the buying workflow

Do not leave the check until goods are already moving. Add a CBAM flag to sourcing and product-master data. When a commodity code is in scope, identify the supplier evidence needed before the purchase order is approved and track the value against the registration tests.

What ShipTally can help with

Use the landed-cost and customs-value tools for the normal import economics, and use the official CBAM guidance for the carbon-tax calculation and reporting requirements. CBAM is additional to normal customs duty and import VAT; do not merge the concepts.

Open UK landed cost · Open official CBAM guidance

Official sources

LAST REVIEWED / 03 OCT 2026

Recheck the linked source and the facts of your own movement before acting. ShipTally guidance explains the workflow; it does not replace a tariff measure, licence condition, contract or customs decision.