Consultation on the introduction of a UK carbon border adjustment mechanism
This consultation seeks views on proposals for the design and administration of the UK carbon border adjustment mechanism (CBAM) from 1 January 2027.
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 & 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.
Privacy notice
Click here to download and view the privacy notice for the consultation, which sets out how HM Treasury will use your personal data for the purposes of the ‘public sector exit payment’ and explains your rights under the General Data Protection Regulation (GDPR) and the Data Protection Act 2018 (DPA).