Publication

What it does

Who it’s primarily for

Where to find it

CBAM illustrative rates

Sets out illustrative rates and a worked example to show how sector-level CBAM rates are calculated using the methodology set out in The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026. The figures are illustrative only and are intended to demonstrate how the methodology operates using current data. The CBAM rates for Q1 2027 will be published by the end of this year.

Liable persons

Illustrative CBAM rates and worked example for Carbon Border Adjustment Mechanism (CBAM) - GOV.UK

Default values Force of Law Notice

Publishes the default emissions values provided for under paragraph 11(1) of Schedule 17 of the Finance Act 2026, together with supporting information on the methodology used to calculate them. These values can be used where independently verified actual emissions data is unavailable.

The Carbon Border Adjustment Mechanism (Default Values) Force of Law Notice (Draft) - GOV.UK

CBAM rates (guidance page)

Explains what CBAM rates are, which rate applies to which good, and when HMRC will publish them.

Rates for the Carbon Border Adjustment Mechanism (CBAM) - GOV.UK

Default values (guidance page)

Explains how and when to use CBAM default values to calculate the emissions embodied in goods where verified actual emissions data is not available.

Check the default values for the Carbon Border Adjustment Mechanism (CBAM) - GOV.UK

Monitoring emissions as an overseas installation producing CBAM goods, exported to the UK

(guidance page)

Explains how overseas producers can monitor emissions, obtain verification and provide emissions data to UK importers.

• overseas installation operators who monitor Carbon Border Adjustment Mechanism (CBAM) emissions data
• verifiers who verify CBAM emissions
• importers (liable persons) when reporting actual emissions on a CBAM return

Monitoring emissions as an overseas installation producing Carbon Border Adjustment Mechanism (CBAM) goods, exported to the UK - GOV.UK

Responsibilities if you accredit verifiers for CBAM goods

(guidance page)

Explains the eligibility requirements and responsibilities of accreditation bodies that accredit CBAM verifiers.

Responsibilities if you accredit verifiers for Carbon Border Adjustment Mechanism (CBAM) goods - GOV.UK

Verifying emissions data for CBAM goods

(guidance page)

Explains who can act as a CBAM verifier, how to become accredited, and the requirements for verifying emissions data.

Verifying emissions data for Carbon Border Adjustment Mechanism (CBAM) goods - GOV.UK

Getting the emissions intensity when importing CBAM goods

(guidance page)

Explains how importers can obtain, use and report emissions intensity data, including when to use verified actual emissions data or default values.

Getting the emissions intensity when importing Carbon Border Adjustment Mechanism (CBAM) goods - GOV.UK

MRV technical guide

Provides supplementary technical information on the monitoring, reporting and verification requirements for UK CBAM, including methodologies, product-specific considerations and worked examples.

This guidance provides supplementary information on the UK CBAM monitoring, reporting and verification requirements.

We may update it to reflect further technical analysis and stakeholder feedback.

Send technical feedback to cbampolicyteam@hmrc.gov.uk by 13 November 2026, using ‘MRV technical guidance feedback’ in the subject line.

Carbon Border Adjustment Mechanism (CBAM): technical guidance for monitoring, verifying and reporting emissions - GOV.UK

Webinar

Date

Registration

General CBAM Overview

12   October 2026

Completed – recording available

CBAM: Monitoring, Reporting and Verification (MRV)

19 October 2026

Session full – recording will be made available on GOV.UK shortly after the session 

CBAM: Carbon Price Relief (CPR)

26 October 2026