Do I need to report CBAM? Free 1-minute check
Pick where you import, what you import and how much. You get your EU and UK CBAM status, your deadlines and the data your suppliers must send, from the official rules.
How this check works
The EU and the UK each have their own CBAM. They cover almost the same goods but use different tests: the EU counts tonnes, the UK counts pounds.
EU CBAM
- The definitive regime started on 1 January 2026. Goods covered: iron and steel, aluminium, cement, fertilisers, hydrogen and electricity (the CN codes in Annex I to Regulation (EU) 2023/956).
- Regulation (EU) 2025/2083 added a single yearly threshold: if your CBAM goods other than hydrogen and electricity add up to 50 tonnes net mass or less in a calendar year, you do not need to be an authorised CBAM declarant. Importers of hydrogen and electricity always do.
- Above the threshold you must be an authorised CBAM declarant, through the national competent authority where you are established.
- Certificates go on sale on 1 February 2027. From 2027 you hold, each quarter, certificates for at least 50% of the emissions imported so far that year.
- The first annual declaration, for 2026 imports, and the surrender of certificates are due by 30 September 2027. Then every 30 September.
- Embedded emissions come from the producer: actual verified values, or default values with a mark-up of 10% in 2026, 20% in 2027 and 30% from 2028 (1% for fertilisers).
UK CBAM
- Starts on 1 January 2027 for aluminium, cement, fertiliser, hydrogen, and iron and steel. Electricity is not covered.
- You are liable if you import £50,000 or more of CBAM goods in the previous 12 months (checked on the 1st of each month), or expect to within the next 30 days. Imports before 1 January 2027 do not count.
- Registration with HMRC opens on 1 January 2028. If you become liable during 2027 you have until 31 January 2028.
- The first return and payment, for 2027, are due by 31 May 2028. Accounting periods are quarterly from 2028.
- You need verified emissions intensity from the producer, with evidence of verification, or default values.
Official sources
- European Commission: CBAM Questions and Answers (PDF, last updated 15 Oct 2026) (checked 1 Nov 2026)
- European Commission: CBAM definitive regime (checked 1 Nov 2026)
- European Commission: simplifications published, Regulation (EU) 2025/2083 (checked 1 Nov 2026)
- GOV.UK: Work out the date you'll need to register for CBAM (checked 1 Nov 2026)
- GOV.UK: CBAM policy summary (updated 16 Oct 2026) (checked 1 Nov 2026)
Not legal or tax advice. This check gives the general rule from the official sources above. Confirm your own position with your tax adviser, customs broker or the authority before you rely on it.
Questions
Do I need to comply with CBAM if I import less than 50 tonnes?
In the EU, not for most goods. If your CBAM goods other than hydrogen and electricity add up to 50 tonnes or less in a calendar year, you do not need to be an authorised CBAM declarant. Hydrogen and electricity importers always do. The UK uses a different test: £50,000 of CBAM goods.
Is the EU 50-tonne threshold per product or for everything?
For everything together. The European Commission describes it as a single mass-based yearly threshold, counted on the net mass in your customs declarations. Returned goods also count.
When is the first EU CBAM declaration due?
By 30 September 2027, for goods imported in 2026. The certificates for those emissions must be surrendered by the same date. Certificates go on sale on 1 February 2027.
When do I register for UK CBAM?
UK CBAM starts on 1 January 2027, but HMRC registration opens on 1 January 2028. If you become liable during 2027, you have until 31 January 2028 to register. The first return and payment, for 2027, are due by 31 May 2028.
Does UK CBAM cover electricity?
No. UK CBAM covers aluminium, cement, fertiliser, hydrogen, and iron and steel. The EU CBAM also covers electricity.
What data do I need from my suppliers for CBAM?
Per installation and product: the embedded emissions per tonne, verified by an accredited verifier, plus the production route and any carbon price paid. Without it you must use default values, which in the EU carry a mark-up that rises from 10% in 2026 to 30% from 2028.
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