Following the consultation, “Addressing carbon leakage risk to support decarbonisation”, the government announced that it would introduce a CBAM from 1 January 2027 on imports of certain carbon intensive imported goods from the following sectors: aluminium; cement; ceramics; fertilisers; glass; hydrogen; and iron and steel.
This consultation, being undertaken jointly by His Majesty’s Revenue & Customs (HMRC) and His Majesty’s Treasury (HMT), sets out proposals for the design and administration of the mechanism.
The government invites views from interested parties, including importers and their agents, other businesses, individuals, tax advisers, trade and professional bodies and other interested parties, including those overseas.
Responses to the response form will be shared between HMRC and HMT.
If you are interested in participating in a roundtable discussion or want to be added to our CBAM mailing list, please contact cbampolicyteam@hmrc.gov.uk.
Responses should be provided to the response form (preferred) or by email to cbampolicyteam@hmrc.gov.uk.
