Rates for the Carbon Border Adjustment Mechanism (CBAM)
The Carbon Border Adjustment Mechanism (CBAM) rate applies to the embodied emissions in CBAM goods you import into the UK.
There are different rates for the following sectors:
The rates will change quarterly as they reflect the effective carbon price in the UK, determined by the UK Emissions Trading Scheme (UK ETS).
Check which rate applies to your CBAM good
The CBAM rate that applies to your good depends on which:
For example, if you import steel bars in February 2028, the CBAM rate that applies is for iron and steel between 1 January to 31 March 2028.
To work out which sector your good belongs to, you can check which goods are in scope of CBAM. The relevant imports are sorted by commodity code.
From 1 January 2027 we’ll publish the CBAM rates by the beginning of each quarter:
This is an extract. The publication continues at the source.
Contains public sector information licensed under the Open Government Licence v3.0. Licence
Read the original at the source: https://www.gov.uk/guidance/rates-for-the-carbon-border-adjustment-mechanism-cbam
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