CBAM Resources & Guidance

The UK Government has published three key draft documents covering emissions calculation, system boundaries, and verification requirements for the Carbon Border Adjustment Mechanism. Here is what importers need to know ahead of the 1 January 2027 start date.

The European Commission has published the first CBAM certificate price at €75.36 per tonne of CO2. We break down what this means for exporters, where the price comes from, and the practical steps businesses should take now.

The European Commission held its first official CBAM webinar on 19 March 2026, drawing over 3,500 registrants. Here's what was covered on verification, accreditation, and emissions calculations — and why businesses need to act now.

The Commission has released revised default emissions intensity values for all CBAM-covered sectors, effective from Q1 2026. Importers using default values should review the changes and recalculate their projected certificate costs.

Monitoring, Reporting and Verification is the technical backbone of CBAM compliance. This guide explains what MRV means in practice, what standards apply, what importers need from their suppliers — and why getting it right can significantly reduce your certificate costs.

Electricity and hydrogen occupy a distinct position within CBAM, with specific rules that differ from those applying to physical goods. This guide explains when electricity imports trigger CBAM obligations and how embedded emissions are calculated for both sectors.

Nitrogen-based fertilisers present some of the most technically complex CBAM calculations, with nitrous oxide from production often representing more than half of the total embedded greenhouse gas obligation. This guide explains scope, emissions methodology, and the N2O abatement question.

Cement is one of the most carbon-intensive materials in construction, and its embedded emissions are largely unavoidable regardless of energy source. This guide explains which products are in scope, why clinker content is the key variable, and what cement importers need to do.

Aluminium production is highly electricity-intensive, making indirect emissions a critical factor in CBAM calculations. This guide explains what aluminium importers need to know — and why the country of origin matters more than for any other CBAM-covered material.

Steel and iron products are among the most heavily traded CBAM-covered goods. This guide covers which products are in scope, how embedded emissions are calculated, and the single most impactful action you can take to reduce your certificate liability.

A plain-English introduction to the Carbon Border Adjustment Mechanism — what it is, why it exists, which businesses are affected, and what you need to do.

We joined HMRC's CBAM livestream earlier this week — here are the key takeaways every UK importer of aluminium, cement, fertiliser, hydrogen, or iron and steel needs to know before the clock runs out.