Consultation: The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026

Share your views on the draft secondary legislation for the Carbon Border Adjustment Mechanism (CBAM)

HMRC is seeking to gather feedback from stakeholders on the Carbon Border Adjustment Mechanism (CBAM) and the drafting of the draft secondary legislation to ensure that it delivers the policy correctly and effectively for the tax to operate as intended and provide for administrative matters.

What is CBAM?

The government confirmed on 30 October 2024 that a UK CBAM will be introduced on 1 January 2027 and introduced primary legislation for CBAM in Finance Bill 2025 to 2026.

CBAM will place a carbon price on specified goods imported to the UK from sectors that are at risk of carbon leakage. It takes effect from 1 January 2027.

Consultation details

This technical consultation sets out some of the draft secondary legislation that will come into effect on 1 January 2027 alongside Carbon Border Adjustment Mechanism (CBAM) being introduced.

This is in addition to other draft secondary legislation (setting out details of the administrative requirements, CBAM rate and carbon price relief) which was open for consultation until 24 March.

A draft of the Notice which will have force of law is also being published to support understanding of how all of the CBAM legislation will read together. This document is not formally part of the consultation however if you have feedback on it, this can also be shared.

You can also read the policy summary document for further information on how CBAM will operate.

The draft secondary legislation includes the legislative requirements associated with the administration of the tax, including but not limited to:

• embodied emissions
• monitoring and verification of emissions data

This is of interest to:

• UK importers of goods from the aluminium, cement, fertilisers, hydrogen, and iron and steel sectors and downstream producers that use these goods in their supply chains
• overseas producers of CBAM goods for export to the UK
• overseas accreditation bodies and verifiers of emissions, who will be impacted by the legislation if overseas producers choose to monitor the actual emissions they produce
• respondents to the previous consultation
• international partners with an interest in CBAM policy

Respond to the consultation

Any responses to or queries about this consultation should be sent by email to cbampolicyteam@hmrc.gov.uk by 11:59pm on 21 May 2026, using the subject line ‘CBAM technical consultation response’ and clearly referencing the relevant parts of the legislation.

Find out more and respond to the consultation.

First published 16 April 2026