- HMRC published draft regulations for the carbon border adjustment mechanism (CBAM) on April 9, 2026.
- This is the second CBAM consultation in 2026.
- The first consultation focused on administrative requirements, CBAM rates, and carbon price relief for imported goods.
- The second consultation seeks input on calculating embedded emissions, record-keeping, and monitoring and verifying emissions data.
- The consultation closes on May 21, 2026.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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