On 30 October 2024 the Government issued its response to the consultation on the introduction of a UK Carbon Border Adjustment Mechanism (CBAM). CBAM will ensure that UK decarbonisation efforts lead to a true reduction in global emissions rather than simply displacing carbon emissions overseas. It will place a carbon price on goods that are at risk of carbon leakage imported to the UK on carbon intensive sectors, such as aluminium, cement, iron and steel. The UK CBAM will come into force on 1 January 2027. Businesses importing £50,000 or more of CBAM goods over a 12-month period will need to comply with the UK CBAM.

The glass and ceramics sectors are not in scope for this deadline to allow government and industry time to address feasibility concerns raised throughout the consultation process. It is likely that those will be included at a later date.

More details can be found here: Government Response

If you would like to join the CBAM mailing list to stay informed of policy developments please contact cbampolicyteam@hmrc.gov.uk

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