Free Tool
UK CBAM Readiness
Check if your goods fall under the UK Carbon Border Adjustment Mechanism from 1 January 2027, test registration thresholds and identify evidence gaps. Monetary estimates remain unavailable until official rates and defaults are published.
Effective 1 January 2027
UK CBAM readiness workspace
Test commodity-code scope, the prospective 30-day and retrospective 12-month registration routes, required records, emissions evidence and Carbon Price Relief. Pre-2027 imports are never charged. No amount is invented while official rates or default values are unpublished.
Frequently asked questions
When does the UK CBAM start?
The UK Carbon Border Adjustment Mechanism (CBAM) applies to imports from 1 January 2027, introduced by Part 5 of the Finance Act 2026. It covers aluminium, cement, fertilisers, hydrogen and iron & steel goods. Glass and ceramics are not in scope, and electricity is not covered.
How does UK CBAM differ from the EU CBAM?
The UK regime covers fewer sectors — no electricity, glass or ceramics. Iron & steel scope also differs: the UK excepts only specific ferro-alloy sub-headings of CN 7202 (ferro-silicon, ferro-silico-manganese, etc.), while keeping ferro-manganese, ferro-chromium and ferro-nickel in scope. It is a separate UK tax regime rather than the EU certificate mechanism.
Do I need to register for UK CBAM?
The GBP 50,000 test can be met through the prospective 30-day or retrospective 12-month route. Registration opens on 1 January 2028. Below the threshold you should keep the required records supporting that position.
Can I claim relief for carbon prices paid in the origin country?
A qualifying carbon price may affect the final position. VGTC records the relief evidence and review state, but does not calculate a monetary amount while official rates or default emissions values remain unpublished.
What's in UK CBAM scope?
Cement
2507 00 80 · 2523 10/21/29/30/90
Clinker and Portland-type cements.
Iron & Steel
2601 12 · Chapter 72 (selected exclusions) · Chapter 73
Most ferro-alloys of 7202 are excepted, but ferro-manganese, ferro-chromium and ferro-nickel stay in scope. Scrap (7204) is excluded.
Aluminium
Chapter 76 (excl. 7602 scrap)
Primary aluminium and downstream products.
Fertilisers
2808 · 2814 · 2834 21 · 3102 · 3105
Nitrogenous fertilisers; pure phosphate (3105 60 00) excluded.
Hydrogen
2804 10 00
Grey, blue and green hydrogen.
Key UK CBAM dates
1 Jan 2027
UK CBAM starts
The regime applies to covered imports from this date. Official monetary inputs remain pending.
1 Jan 2028
Registration opens
Liable persons meeting a GBP 50,000 registration test can register.
2029
Indirect emissions review
Indirect emissions are out of scope until 2029 at the earliest.
Exporting to the EU as well as the UK?
VGTC covers both regimes — estimate your EU CBAM certificate obligation and validate your Vietnam VNACCS declarations from the same platform.