HMRC Adds CBAM Training Ahead of the UK’s 2027 Import Tax

Summary

• HMRC added Carbon Border Adjustment Mechanism training to its importing and exporting learning resources during August 2026.
• UK CBAM enters into effect on 1 January 2027 and covers specified goods in the aluminium, cement, fertiliser, hydrogen, iron and steel sectors.
• Importers should identify in-scope commodity codes, determine the importing legal entity and establish records for values and embodied emissions.

Extended article

HMRC has added Carbon Border Adjustment Mechanism material to its learning resources for businesses importing and exporting goods. The development was identified in the specialist review of the GOV.UK and HMRC email set for August. [VAT Custom…Newswriter | Agent]

UK CBAM takes effect on 1 January 2027. The mechanism will tax embodied emissions in specified carbon-intensive goods imported into the UK from the aluminium, cement, fertiliser, hydrogen, iron and steel sectors.

HMRC’s preparation hub states that businesses importing CBAM goods will need to keep records and may need to register. It also states that businesses below the registration requirement will still need records demonstrating that they are not liable.

The addition of training material does not itself amend the law. It does, however, reinforce the need for importers to move from general awareness to operational readiness. CBAM preparations should connect customs, indirect tax, sustainability, procurement and master-data processes.

Key readiness activities include:

• identifying imported goods by commodity code;
• confirming which legal entity acts as importer;
• monitoring the value of in-scope imports;
• collecting supplier and production-site information;
• determining how embodied-emissions data will be obtained;
• retaining evidence for goods treated as outside the obligation; and
• defining ownership of registration, returns and payment.

CBAM data should be reconciled with customs declarations rather than maintained as a standalone sustainability dataset. Differences in importer identity, classification, origin, weight or value could affect both customs compliance and CBAM calculations.

The relevant 2026 regulations include administrative provisions, rate-calculation rules, carbon-price-relief provisions and transitional measures. The calculation regulations come into force on 1 January 2027.

External links

• HMRC’s UK CBAM preparation hub
• UK CBAM factsheet
• CBAM rate and carbon-price-relief regulations
• CBAM administrative provisions explanatory memorandum

The official preparation hub confirms the 1 January 2027 commencement, the covered sectors, the record-keeping expectation and the fact that registration opens on 1 January 2028. [gov.uk], [legislation.gov.uk], [legislation.gov.uk]

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