UK CBAM Readiness Toolkit

Prepare around the rules that are actually confirmed

UK CBAM is a new environmental tax on specified imported goods in the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors. It starts on 1 January 2027.

This toolkit turns the current HMRC policy and legislation into a practical preparation sequence for import, finance, procurement and compliance teams.

What is included

• UK CBAM Readiness Guide, version 1.1: a branded PDF covering scope, liability, the two £50,000 registration tests, record keeping, emissions data, Carbon Price Relief, returns and deadlines.
• Readiness Tracker: a CSV worksheet for product lines, tax points, values, weights, supplier-data status, registration tests and action ownership.
• Source register: direct links to the current HMRC collection, policy summary and legislation referenced by the guide.

Who it is for

• UK importers of in-scope aluminium, cement, fertiliser, hydrogen, iron or steel goods.
• Customs, tax and finance teams mapping the first 2027 accounting period.
• Procurement teams that need to start requesting verified production-emissions information.
• Advisers and logistics providers supporting an importer, while recognising that the importer remains the liable person.

What you should be able to do after using it

1. Build a product-line register using the official commodity-code scope.
2. Monitor the forward-looking and backward-looking £50,000 registration tests.
3. Identify the evidence needed whether you use verified actual emissions or government default values.
4. Assign owners for customs data, supplier data, finance and the first return.
5. Plan backwards from 31 January 2028 for first-year registration and 31 May 2028 for the first return and payment.

Important corrections built into this version

This edition reflects the UK tax model current at 17 August 2026:

• the UK does not use EU-style CBAM certificates;
• the 2027 accounting period is annual, not quarterly;
• indirect emissions are outside the initial scope until at least 2029;
• HMRC registration opens on 1 January 2028;
• official UK default emissions values and illustrative rates should be used when HMRC publishes them, rather than substituted EU figures.

Licence and limitations

The purchase includes a single-business internal-use licence. Contact the desk for consultancy, redistribution or multi-business licensing.

This is a planning toolkit, not legal, tax or customs-broker advice. UK CBAM guidance will continue to develop. The guide identifies where to re-check GOV.UK before making a filing or financial decision.

Delivery

Request an invoice below. We will confirm availability and invoice details before payment. The PDF and CSV files are delivered by email after payment clears.