Import rules with fixed dates
UK CBAM from 1 January 2027: what an importer of steel, aluminium and other CBAM goods must do
The UK carbon border adjustment mechanism applies to CBAM goods imported into the UK on or after 1 January 2027 (Finance Act 2026, Part 5), and the importer is liable. Registration opens on 1 January 2028, but HMRC says importers need to keep records from the start, even if they are not liable for the tax.
Last reviewed: November 15, 2026.
What the official texts say
| Point | What the text says | Source |
|---|---|---|
| Start date | Applies to goods imported into the United Kingdom on or after 1 January 2027. | Finance Act 2026, section 158 |
| Goods covered | Goods specified in Schedule 16: aluminium goods, cement, fertilisers, hydrogen, and iron and steel goods, identified by commodity code. | Finance Act 2026, section 143 |
| Who is liable | The importer is the person liable to CBAM on the emissions embodied in a CBAM good. | Finance Act 2026, section 146 |
| Registration test, past imports | CBAM goods with an aggregate value of GBP 50,000 or more imported in the course of a business in the previous 12 months. | Finance Act 2026, Schedule 17, paragraph 2 |
| Registration test, expected imports | CBAM goods worth GBP 50,000 or more expected within the next 30 days; imports before 1 January 2027 do not count. | HMRC guidance: work out the date you'll need to register |
| Registration opens | 1 January 2028. | HMRC collection: check if you'll need to register for CBAM |
| Records | Keep records even if not liable for the tax: for each CBAM good, the 8-digit commodity code and description, import date, value and weight, preserved for 6 years. | SI 2026/802, regulations 5 and 6 |
What to ask the Chinese supplier for now
- The 8-digit commodity code and a description of each item on the commercial invoice.
- The net weight of each item in kilogrammes, as shipped.
- The invoice value of each item, so the GBP 50,000 test can be tracked month by month.
Limits of this page
This page summarises official texts for planning; it is not legal or customs advice. ChinaPayCheck is not a law firm, customs broker, bank or escrow service. Check the current text at each source before you rely on it.
- Finance Act 2026, section 158
- Finance Act 2026, section 143
- Finance Act 2026, section 146
- Finance Act 2026, Schedule 17, paragraph 2
- HMRC guidance: work out the date you'll need to register
- HMRC collection: check if you'll need to register for CBAM
- SI 2026/802, regulations 5 and 6
Before paying a deposit for goods these rules cover, send the PI and the payment instruction to Free Triage (USD 0).
Work with a China sourcing agent
ChinaPayCheck is a China sourcing agent for overseas buyers, sold as a monthly membership: the ChinaPayCheck workspace app plus sourcing help from our China desk. We find and verify suppliers, check them before you pay, and follow production, quality control and shipping.
Membership: Free USD 0, Starter USD 20 a month, Growth USD 100 a month, Pro USD 200 a month. Cancel any time; a paid plan runs to the end of the period you paid for.