CBAM compliance for importers in the United Kingdom
UK CBAM goes live on 1 January 2027 and covers iron, steel, aluminium, cement, fertilisers and hydrogen. HMRC will require UK importers to hold an accountable person registration and file quarterly returns. The verification, supplier evidence and shipment ledger Carbon Border maintains for EU CBAM is exported 1-to-1 for UK filings.
Who needs to register
Any importer established in the United Kingdom whose cumulative annual imports of CBAM-scope goods exceed 50 tonnes across all EORIs. Below the threshold, voluntary registration is strongly recommended — the ETS certificate price rises 15%+ per year through 2034, and unregistered importers face a €50/tCO₂ non-compliance penalty on top of the base liability.
Carbon Border generates every field on the HMRC application; you review, sign, and submit.
Top HS codes for CBAM imports through the United Kingdom
| HS code | Category | Default intensity (tCO₂/t) | 2026 liability / 100 t |
|---|---|---|---|
| 2507 | Cement | 0.20 | €1,823 |
| 2523 | Cement | 0.90 | €8,205 |
| 2716 | Electricity | 0.45 | €4,102 |
| 2804 | Hydrogen | 12.00 | €109,395 |
| 2808 | Fertilisers | 2.60 | €23,702 |
| 2814 | Fertilisers | 2.40 | €21,879 |
| 2834 | Fertilisers | 1.60 | €14,586 |
| 3102 | Fertilisers | 2.20 | €20,056 |
| 3105 | Fertilisers | 2.00 | €18,233 |
| 7206 | Iron & Steel | 2.10 | €19,144 |
Figures use the EU 2026 default intensity + 10% markup at €85/tCO₂ × 97.5% phase-in factor. Verified supplier data drops the markup to zero — usually a 15-25% saving.
Worked example
An importer shipping 100 tonnes of HS 2507 (Cement) into the United Kingdom in 2026 would owe:
Ready to get authorised in the United Kingdom?
€1,499 one-time application pack + €299/mo compliance engine. Cancel anytime.