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Getting the emissions intensity when importing Carbon Border Adjustment Mechanism (CBAM) goods

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If you import a Carbon Border Adjustment Mechanism (CBAM) good into the UK, the tax you pay is on the embodied emissions of the imported good.

Embodied emissions are calculated using emissions intensity that you report on your CBAM tax return.

Read about which goods are in scope of CBAM to check the goods you’ll need to report.

Embodied emissions are calculated by multiplying the weight of the imported CBAM good by either the:

  • emissions intensity of the CBAM good — tonnes of carbon dioxide equivalent per tonne ( tCO2e/t)

    • Embodied emissions are measured as tonnes of carbon dioxide equivalent produced (tCO2e) of the CBAM good you’re importing.

    You’ll need to provide HMRC with the emissions intensity to enable HMRC to calculate the embodied emissions when completing the CBAM tax return.

  • actual verified emissions data related to the CBAM good — this will involve reporting a value known as ‘emissions intensity’ on the CBAM return

    • If you’re using actual verified emissions you’ll need to get a verification report. This needs to be created by a verifier who meets the eligibility criteria. The report will include information on: 

  • the calendar year monitoring period that emission intensity relates to

    • Use your CBAM tax return to report an emission intensity that is either: 

  •  from the calendar year (1 January to 31 December) monitoring period that the CBAM good was produced in
  • linked to the date of importation of the CBAM good, with rules on this changing depending on the date of importation

    •  If using emissions intensity linked to date of importation for goods imported in 2027 

    Ask your supplier for the most recently verified emissions intensity from the calendar year of 2027 (1 January to 31 December).

    If verified emissions intensity data for calendar year 2027 is not available, you can ask for the verified emissions intensity data for the previous calendar year for imports into the UK of a CBAM good.

    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/getting-the-emissions-intensity-when-importing-carbon-border-adjustment-mechanism-cbam-goods

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