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Free UK CBAM Self-Assessment Checklist
A Free Self-Assessment Checklist for UK Importers
The UK Carbon Border Adjustment Mechanism launches 1 January 2027. Use this checklist to find out if your business is affected — in under 5 minutes.
What is UK CBAM?
From January 2027, the UK government will charge a carbon tax on imports of certain carbon-intensive goods. If you import products in the iron & steel, aluminium, cement, fertiliser, or hydrogen sectors, you may need to register with HMRC, report embodied emissions, and pay a new tax.
Quick Exposure Check
Answer these 10 questions. If you tick 3 or more, your supply chain is likely CBAM-exposed and you should start preparing now.
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1. Do you import any iron, steel, or ferro-alloy products into the UK? Includes: pig iron, hot/cold-rolled steel, bars, rods, wire, tubes, structural sections
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2. Do you import aluminium or aluminium products into the UK? Includes: unwrought aluminium, bars, rods, profiles, plates, foil, tubes
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3. Do you import cement or clinker into the UK? Includes: Portland cement, aluminous cement, clinker products
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4. Do you import fertilisers or ammonia into the UK? Includes: ammonia, nitric acid, urea, ammonium nitrate, mixed fertilisers
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5. Do you import hydrogen into the UK?
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6. Is the total annual value of these imports above £50,000? This is the registration threshold — if yes, you will need to register with HMRC
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7. Do any of your Tier 1 suppliers use these materials as inputs? Even if you don’t import directly, your supply chain costs may increase
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8. Do you source any of the above from countries without a carbon pricing scheme? Imports from countries with no ETS or carbon tax will face the full CBAM charge — no relief available
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9. Are your current contracts with overseas suppliers silent on carbon/emissions data? You’ll need emissions data from suppliers to report accurately — or face higher default rates
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10. Is your business unaware of how UK CBAM differs from EU CBAM? The two systems are separate. EU compliance does not cover your UK obligations.
Your Score
| Ticks | Exposure Level | What You Should Do |
|---|---|---|
| 0-2 | Low | Monitor GOV.UK updates. Revisit in Q3 2026. |
| 3-5 | Medium | Start assessing now. Map your in-scope imports and identify suppliers. Budget lead time for Q4 2026 preparation. |
| 6-8 | High | Act immediately. Quantify your exposure, engage suppliers, and plan for registration. This will affect your 2027 costs. |
| 9-10 | Critical | CBAM will have a material impact on your business. You need a compliance programme, supplier engagement plan, and cost impact assessment before Q4 2026. |
Key Facts at a Glance
| Launch date | 1 January 2027 |
| Sectors | Iron & steel, aluminium, cement, fertilisers, hydrogen |
| Who pays | UK importers (importer of record) |
| Threshold | £50,000 annual import value in CBAM goods |
| First return | 31 May 2028 (covering calendar year 2027) |
| Administered by | HMRC |
Want the Full Toolkit?
The UK CBAM Readiness Toolkit includes:
- 25-page practical guide — Everything you need to know: how the charge works, registration requirements, reporting obligations, UK vs EU CBAM comparison, and penalties
- Excel action plan template — Readiness assessment, supplier data tracker, emissions data template, cost impact calculator, and preparation timeline
- Supplier data request template — Ready-to-send letter for requesting emissions data from your overseas suppliers
- Step-by-step preparation checklist — Phased approach from assessment through go-live
Built by logistics and customs professionals. Based on published GOV.UK policy documents.
This checklist is based on UK government policy as of April 2026. For the latest information, visit GOV.UK — CBAM Factsheet.
Questions? Email cbampolicyteam@hmrc.gov.uk to subscribe to HMRC’s CBAM mailing list.