Discovery call
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Get ready for
UK CBAM.
From 1 January 2027, UK CBAM will introduce new tax, reporting and record-keeping obligations for certain carbon-intensive imports. Find out whether your goods are affected and what your business needs to prepare.
WHAT IS UK CBAM
The carbon price at the UK border.
The UK Carbon Border Adjustment Mechanism, or CBAM, is a new tax on the embodied emissions of certain carbon-intensive goods imported into the UK. Taking effect from 1 January 2027, it is designed to ensure that imported goods face a carbon price comparable to that paid by UK producers, helping to reduce the risk of carbon-intensive production moving to countries with lower or no carbon pricing.
For businesses importing goods in scope, preparation starts with identifying which goods are affected, who is liable for CBAM, whether imports reach the registration threshold, and what emissions information will be needed.
WHO IS AFFECTED
Which imports could bring you into UK CBAM?
UK CBAM applies to specific carbon-intensive goods imported into the UK, identified by their commodity codes. The person liable is generally the importer named on the customs declaration, or the person on whose behalf it is made. If the total value of your CBAM goods reaches the £50,000 registration threshold, you must register with HMRC.
- Aluminium
- Cement
- Fertiliser
- Hydrogen
- Iron and steel
Whether a product is in scope depends on its commodity classification. The £50,000 threshold is assessed in two ways: whether you expect to reach it within the next 30 days, and whether the value of CBAM goods imported over the preceding 12 months has reached the threshold. During 2027, the look-back period only extends to 1 January 2027.
TIMELINE
UK CBAM is approaching.
Here are the dates to know.
January 2027
UK CBAM begins
Specified CBAM goods imported into the UK from this date can create a CBAM liability. Businesses in scope will need to start keeping the records required to meet their CBAM obligations.
Monitor your threshold and build your records
Importers need to track affected imports and gather the information required for their CBAM obligations. Businesses that become liable during 2027 have until 31 January 2028 to register with HMRC.
December 2027
First accounting period ends
The first UK CBAM accounting period covers the full 2027 calendar year.
May 2028
First return and payment deadline
The first CBAM return, covering the 2027 accounting period, must be submitted and the CBAM liability paid.
Quarterly accounting begins
From 1 January 2028, UK CBAM moves to quarterly accounting periods, with return and payment deadlines following each period.
HOW TO PREPARE
Getting UK CBAM-ready, step by step.
UK CBAM preparation starts with knowing which goods are in scope, whether your imports could reach the £50,000 registration threshold, and who is responsible for the obligations. From there, businesses need to consider emissions data, supplier engagement and the records and processes needed for reporting.
Our UK CBAM readiness checklist takes you through the key steps, from assessing your exposure and preparing your data to getting your business ready for the first reporting period.
HOW WE HELP
Expert UK CBAM support, from exposure to readiness.
CBAM goods check
We confirm your goods are classified correctly and tell you which of them are caught by CBAM, so you know your real exposure.
Reporting
You get a clear report showing which of your shipments are affected by CBAM, ready to act on.
Advisory
We help you set up your CBAM procedures and guide you through preparing your annual CBAM declaration.
Submitting the report
We support the preparation and submission of your CBAM declaration through the Trader Portal, with the data checked for accuracy and compliance.
Ready to get started?
WHY GASTON SCHUL
Independent CBAM expertise,
on your side.
Precise compliance management
We translate the evolving CBAM rules, the reporting requirements, the goods in scope and what is coming next, into clear, actionable steps.
Reduce risk and penalties
Accurate classification and accurate emissions data keep your submissions defensible, so a reporting error does not turn into an exposure.
A named advisor
You work with a dedicated customs and trade advisor who knows your business, not a different person each time you call.
RESOURCES
Guides & Downloads
Downloadable guides, checklists, insights and tools delivered straight to your mailbox.
PDF Download
Download your EU CBAM checklist
Checklist
PDF Download
Download your EU CBAM checklist
A step-by-step checklist that walks you through the CBAM compliance process, helps you identify the CN codes that apply to your goods, and helps your business meet the requirements of the definitive regime.
LATEST CBAM INSIGHTS
GET IN TOUCH
From CBAM questions to
clear answers.
Tell us what you import and from where, and a CBAM specialist will tell you whether your goods are in scope, what obligations apply, and what you need to do under the definitive regime. No obligation, just a clear answer from people who know customs.
CBAM FAQs
CBAM frequently asked questions:
What is CBAM in simple terms?
CBAM is an EU carbon price on imports. For certain carbon-intensive goods, you report the emissions embedded in them and, in time, pay for those emissions through CBAM certificates, so imported goods carry a carbon cost comparable to goods made inside the EU.
Which goods are covered by CBAM?
Currently iron and steel, cement, fertilisers, aluminium, electricity and hydrogen, defined by their CN codes in Annex I of Regulation (EU) 2023/956. Whether a specific product is caught depends on its exact code, which is why a goods check is the safest first step.
Do I need to register as a CBAM declarant?
If you import covered goods above the applicable threshold, yes. Under the definitive system, only authorised CBAM declarants can import covered goods into the EU, so registration is what keeps those goods moving.
What do I actually have to report?
The quantities and embedded emissions of your covered goods, reported annually through the CBAM Registry. The accuracy of that data determines your CBAM position and the number of CBAM certificates you need to surrender.
What happens if we get CBAM wrong?
Incorrect or missing reports can lead to penalties and, under the definitive system, to problems importing covered goods. The risk is usually in the data, the wrong CN code or weak emissions figures, which is exactly what we check.
When does the definitive CBAM period start?
The definitive CBAM period began on 1 January 2026. Imports made from that date fall under the permanent regime. The first annual declaration and certificate surrender for 2026 imports is due by 30 September 2027.
Can Gaston Schul handle CBAM for us?
Yes. We check which of your goods are in scope, build the reporting process, prepare the required CBAM declaration, and submit it through the Trader Portal on your behalf, so CBAM becomes a managed process rather than a scramble each quarter.