Do you need to register for UK CBAM?
Once the CBAM goods you import reach £50,000 on either of HMRC’s two tests, you must register, keep records, send returns and pay. Put in your own figures to see where you stand.
From HMRC’s CBAM policy summary, updated 2 November 2026, and Check if you’ll need to register for CBAM, checked 8 November 2026.
What counts towards the £50,000
The value of every CBAM good you import, whatever the sector: steel, aluminium, cement, fertiliser and hydrogen all add up together. Only goods whose commodity code is in scope count, so check each code first: the default values table lists all 570.
Some imports don’t count. Goods under temporary admission with full relief from customs duty aren’t treated as imports for CBAM, goods that get returned goods relief carry no liability, and goods processed and exported before the tax point don’t count. Where a CBAM good is processed into another, only the difference in value counts.
Once you’re registered
- 1 January 2027CBAM applies to goods imported from this day. Keep records of each CBAM import from the start.
- 1 January 2028Registration with HMRC opens.
- 31 January 2028Last day to register if you became liable during 2027.
- 31 May 2028First return and payment, covering every CBAM import from January to December 2027.
Questions
What is the UK CBAM registration threshold?
£50,000 of CBAM goods. You must register if the value of the CBAM goods you import meets or exceeds it, on either of two tests: what you expect to import over the next 30 days, or what you imported over the 12 months before the first day of any month.
When can I register for UK CBAM?
Registration opens on 1 January 2028. Anyone who becomes liable during 2027 has until 31 January 2028. After that you normally have 30 days from the day you become liable.
Can my customs agent register for me?
No. A tax agent can send your CBAM returns, but can’t register for you, and the liability stays with you.
Which imports don’t count towards the threshold?
HMRC lists several. Goods imported under temporary admission with full relief from customs duty aren’t treated as imports for CBAM. Goods that get returned goods relief carry no CBAM liability. Goods processed and exported before the tax point don’t count. Where a CBAM good is processed into another, only the difference in value counts. HMRC’s guidance on goods that may not contribute to the threshold has the detail.