It concerns imported goods
The first sectors are aluminium, cement, fertiliser, hydrogen, iron and steel. Not every product in those sectors is automatically covered.
UK Carbon Border Adjustment Mechanism
Understand UK CBAM. Build the records behind your answer.
The UK Carbon Border Adjustment Mechanism (CBAM) is a new tax on emissions embodied in certain aluminium, cement, fertiliser, hydrogen, iron and steel goods imported into the UK from 1 January 2027. Carbon Verify helps you check possible exposure, collect the supporting records and prepare a clear handoff for your adviser.
Your business records stay in your browser unless you export them.
A sensible first step
Could UK CBAM apply to your imports?
If your business is responsible for importing aluminium, cement, fertiliser, hydrogen, iron or steel into the UK, it is worth checking. Answer in plain language and see what needs confirming.
Start the free check
The abbreviation, in full
What is the Carbon Border Adjustment Mechanism?
From 1 January 2027, UK CBAM will apply a carbon price to certain goods imported into the UK, based on the emissions from making them. Its purpose is to make the carbon costs of imported and UK-made goods more comparable.
The commodity code matters
The 8-digit customs code is used to decide whether a particular product is in scope. A product description alone is not enough.
The importer needs a record
The business responsible for the import may need to monitor value, keep prescribed records and—if the threshold is reached—register.
You can start with facts
Confirm the importer, collect commodity codes and customs values, then keep questions visible for your broker or adviser.
How it works
A working record, not a black-box answer.
Begin with what you know. Keep uncertainty visible. Build the evidence trail your adviser will need.
- 01
Check your position
Work through who imports the goods, the sectors involved and when the value tests may matter.
- 02
Record each import
Keep dates, suppliers, origin, value and weight together without hiding unresolved commodity codes.
- 03
Follow the evidence
Track supplier responses, emissions information and the records that still need attention.
- 04
Hand over cleanly
Export a dated summary and evidence index for your customs, tax or accounting adviser to review.
One place for the working record
Useful even when somebody else submits the return.
The difficult part is often finding the affected imports, asking suppliers for the right information and keeping the basis for each decision. The record book helps one person hold that task together.
- Imports by date, product, supplier, origin, value and weight
- User-supplied commodity codes with an explicit review status
- 30-day forecast and first-of-month 12-month threshold checks
- Supplier requests, emissions-data basis and evidence references
- A dated readiness summary for professional review
Readiness snapshotFictional example
Recorded CBAM goods£38,420towards the current £50,000 threshold
7 records readyvalue, weight and evidence recorded
2 need attentioncommodity code or supplier evidence missing
1 supplier request opennot treated as zero or as a verified result
Designed for the person given the task
You do not need to become a CBAM specialist to start well.
Plain explanations
Key terms are explained where they first appear, with prompts for the information to find next.
Honest uncertainty
Missing evidence stays missing. The app does not turn an unanswered supplier request into a confident figure.
Portable records
Download local backups and adviser-ready exports so the working record is not trapped in the product.
Learn as you go
Short guides for the person who has been handed CBAM.
Eleven practical guides cover scope, commodity codes, the £50,000 threshold, supplier information, missing emissions data, records, emissions choices and deadlines—without assuming customs or carbon expertise.
What is UK CBAM?
Understand what the mechanism is, the goods it may cover, who could be responsible and the dates worth preparing for.
Read the introductionWhich imports should we check?
See what to look for in your commodity codes, import records and responsibility for bringing goods into the UK.
See what to checkWhat should we ask suppliers for?
Start gathering emissions information and supporting evidence—and keep gaps visible when an answer is not yet available.
Prepare for supplier requestsGeneral information only—not tax, customs, commodity-classification or legal advice. Library updated 18 September 2026; each guide shows when its information was checked.
Clear boundaries
It organises the task. It does not make the professional decision for you.
- Indicative scope and threshold checks
- Import, supplier and evidence records
- Missing-information prompts
- Versioned adviser handoff files
- Commodity-code or customs classification advice
- Independent emissions verification
- HMRC registration, filing or payment
- Tax, customs or legal advice
Start free, subscribe for the record
Check the question before you buy the tool.
The guided scope check is free. Subscribe when you are ready to maintain imports, supplier evidence and adviser handoffs.
Useful first check
Indicative scope check
FreeNo payment details
- Plain-language UK scope questions
- Possible sector and threshold prompts
- A dated indicative outcome
Ongoing working record
CBAM Record Book
£49/month + VATor £490/year + VAT · choose in checkout
- Ongoing import register and dated threshold checks
- Supplier and emissions-evidence tracking
- Rules-version references and review prompts
- Local backups and adviser-ready exports
Prices exclude VAT; VAT is added at checkout where applicable. One active browser/user licence. Monthly and annual subscriptions renew automatically until cancelled.
Part of Carbon Verify
A separate product for a separate carbon task.
CBAM works on its own. For organisation footprints and Carbon Reduction Plans, Carbon Verify’s CRP tool offers separate project files and editable documents with optional business or adviser branding. SECR has its own annual-reporting workspace. Each product has its own subscription and files; CRP projects are not CBAM or SECR imports.
Find out what your business needs to look at next.
Use the free guided check, or subscribe to keep the full working record.