UK: Final carbon border adjustment mechanism (CBAM) guidance
Final regulations and detailed guidance providing operational framework for UK’s CBAM effective January 1, 2027
HMRC issued a package of final regulations and detailed guidance providing the operational framework for the UK’s carbon border adjustment mechanism (CBAM) effective January 1, 2027.
The primary CBAM legislation was published on March 18, 2026, but since then only draft regulations and high-level policy signals have provided guidance to businesses. The final regulations provide importers with a much clearer view of how CBAM will work in practice, what data must be collected, and how CBAM obligations will be administered and enforced.
Read a July 2026 report prepared by the KPMG member firm in the UK