Articles / UK CBAM: emissions data by January
Article · 30 June 2026
UK CBAM: steel and aluminium importers need emissions data by January
From 1 January 2027, the UK's carbon border adjustment mechanism (CBAM) puts a carbon charge on imported iron and steel, aluminium, cement, fertilisers and hydrogen. Import more than £50,000 of these goods in a year (a fabricator buying foreign steel clears that without noticing) and you'll be registering with HMRC and reporting the embedded emissions of what you bring in. That's six months away, and the data work starts before the rule does.
What it is, in one paragraph
The UK already prices carbon for domestic producers; CBAM levels the same cost onto imports so that buying dirtier steel from abroad stops being a discount. The charge depends on the embedded emissions of the goods and on any carbon price already paid where they were made. The importer is the one liable: you, not the overseas mill.
The data problem, which is the real problem
Come January you will need, per import: what it was (commodity code), how much of it (tonnes), where from, its embedded emissions (from the supplier, or default values that will usually cost you more), and any carbon price already paid. Your purchase ledger and stock system already hold the first three, provided they're queryable rather than buried in PDFs. The last two come from suppliers who will be getting the same request from every customer they have, all at once, in the new year.
What to do in the next six months
Ask your steel and aluminium suppliers for emissions data now, while the queue is short, and keep what comes back somewhere structured (not an inbox). Decide who in the office owns the return. Then dry-run it: tonnage by commodity code by origin for the last twelve months, out of Sage 50, Xero or whatever holds your purchasing. If that query takes an afternoon, you're ready. If it takes archaeology, that's the plumbing job to do this autumn, calmly, rather than in January.
Before you ring us
Under the threshold, or buying everything from UK stockholders? File this under "watch" and do nothing; the cost will reach you through prices either way, and there's no return to file. And the registration itself is a form, not a project; don't let anyone sell you the form.
Importing steel or aluminium?
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