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.

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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.

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Quick Exposure Check

Use the questions in order. A single in-scope import can create record-keeping work; registration depends on the separate forward-looking and backward-looking £50,000 tests.

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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

• 2. Do you import aluminium or aluminium products into the UK? Includes: unwrought aluminium, bars, rods, profiles, plates, foil, tubes

• 3. Do you import cement or clinker into the UK? Includes: Portland cement, aluminous cement, clinker products

• 4. Do you import fertilisers or ammonia into the UK? Includes: ammonia, nitric acid, urea, ammonium nitrate, mixed fertilisers

• 5. Do you import hydrogen into the UK?

• 6. Could the value of CBAM goods expected in the next 30 days meet or exceed £50,000? This is HMRC’s forward-looking registration test and should be monitored on any day the forecast changes.

• 7. On the first day of the month, did CBAM imports in the preceding 12 months meet or exceed £50,000? This is the backward-looking test. During 2027, only imports from 1 January 2027 count.

• 8. Are you the importer named on, or represented by, the customs declaration? The importer is normally the liable person. A tax agent can submit returns but does not take on the liability.

• 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

• 10. Do you lack a consignment-level record of commodity code, origin, customs value, weight and tax point? Every importer of CBAM goods needs records to monitor liability, including when the threshold is not met.

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Read Your Result

• You ticked any of questions 1 to 5: check the exact commodity code against the current official CBAM annex. Sector or chapter alone does not prove scope.
• You ticked question 6 or 7: document the calculation and prepare for registration. HMRC says the service opens on 1 January 2028; businesses liable during 2027 have until 31 January 2028.
• You ticked question 8: confirm the legal entity responsible and align customs, tax and finance ownership.
• You ticked question 9 or 10: start the supplier-data and consignment-record work now, even if the £50,000 threshold is not yet met.
• You ticked none: retain the scope check and review it when products, commodity codes or import plans change.

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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 under forward-looking and backward-looking value tests
First return	31 May 2028 (covering calendar year 2027)
Administered by	HMRC

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Want the Full Toolkit?

The UK CBAM Readiness Toolkit includes:

• Source-checked PDF guide — Confirmed scope, registration tests, reporting timeline, records, emissions data, rates and Carbon Price Relief
• CSV readiness tracker — Consignment data, threshold-test evidence, supplier-data status, owners and next actions
• 90-day preparation plan — A phased route from initial scope mapping to sample-return readiness

Built by logistics and customs professionals. Based on published GOV.UK policy documents.

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This checklist was checked against the HMRC CBAM collection and policy summary on 17 August 2026. For the latest information, visit GOV.UK — Prepare for CBAM. It is a planning aid, not legal or tax advice.

Questions? Email cbampolicyteam@hmrc.gov.uk to subscribe to HMRC’s CBAM mailing list.