Am I in scope?
The five CBAM sectors, the commodity codes to check for steel and aluminium, how the £50,000 threshold test works, and who is liable when a customs broker files the declaration for you.
Checklist · UK CBAM
UK CBAM checklist for importers
The UK CBAM starts on 1 January 2027. If you bring in steel or aluminium from China or anywhere else, this one-page checklist shows you what to sort out first, and in what order.
One A4 page, PDF, about 60 KB. Just tell me your name, company and work email.
PDF · October 2026
Thank you. Your checklist is ready.
Work down it from step 1 to step 4. If a supplier can't give you the data in step 2, that's the part I can help with.
Download the checklist (PDF)Any questions? Email me at xiaohua@carbonbridgeglobal.com.
Why I made this
The maths is the easy part.
I've spent about 20 years in procurement and supply chain, most of it buying hardware and materials from factories in China and across Asia. When importers talk to me about CBAM, they usually worry about the calculation. In my experience, that's not where things go wrong. What's hard is getting the right emissions data out of the factory, in the right form, before you need it.
So I put the things I'd check myself on one page. Work down it and you'll know where you stand, and what to ask your suppliers for this year.
Xiaohua LiFounder & Director, CarbonBridge Global Ltd, London
What's in the checklist
Four steps, in the order you'll need them
Everything is based on HMRC and HM Treasury guidance on GOV.UK, updated in October 2026.
Get the data from your supplier
What to ask the plant for: installation details, production route, emissions per tonne of each good, proof the figures are verified and any carbon price already paid. And what happens if there's no verified data.
Check the verification
How to tell whether the verifier has the right accreditation for the plant, and why verified 2026 data already matters for goods you import in 2027.
HMRC: records, registration, returns
Which records to keep from 1 January 2027 and for how long, when registration opens, when the first return and payment are due, and the rates to budget for.
Key dates
- NowAsk suppliers for verified 2026 data
- End of 2026First quarterly CBAM rates published
- 1 January 2027UK CBAM starts. Threshold checks and records begin
- 1 January 2028HMRC registration opens
- 31 January 2028Deadline to register if liable in 2027
- 31 May 2028First return and payment, for all of 2027
Need CBAM data from a Chinese supplier?
Let's talk about your suppliers.
We help UK importers get complete, verification-ready emissions data from steel and aluminium producers in China, so an accredited verifier can check it. I work from London, with our technical partner JingZhe Environment & Climate in Yantai, so we can speak to you and to the plant. Send me the product and the supplier, and I'll tell you honestly what I think you need.
Send an enquiryGeneral guidance only, not legal or tax advice. Sources: HMRC and HM Treasury CBAM guidance on GOV.UK (policy summary, illustrative rates and default values updated 16 October 2026; guidance on scope, registration, record keeping and verification, July to October 2026). Check your own codes and figures with HMRC. Last updated: October 2026.