UK CBAM training

The UK CBAM starts on 1 January 2027. It is a tax administered by HMRC, with returns and payments in place of the EU’s certificates, and it covers imports of aluminium, cement, fertilisers, hydrogen, iron and steel. cbam-assured provides UK CBAM training for importers and their overseas suppliers.

What UK importers need to understand

• The £50,000 registration threshold. You must register if you have imported £50,000 or more of CBAM goods in the previous 12 months, or expect to in the next 30 days.
• The tax accrues on imports from 1 January 2027. The first return and payment cover the whole of 2027 and are due by 31 May 2028. After that, returns are quarterly.
• How emissions are evidenced: default values, or actual figures that have been independently verified.
• Carbon price relief, which reduces the liability where a carbon price has been paid overseas and can be evidenced.
• Record keeping: records that support a return must be kept for six years.

How the training works

UK teams take CBAM Fundamentals, which covers the UK CBAM as well as the EU scheme. It runs for 4 to 8 hours, in-house, as a group session or online, with fees from €500 per person. We have no open course dates at present, so contact us to arrange training for your team.

How the UK and EU schemes differ

Further reading

• Twelve weeks to UK CBAM: what importers still do not know
• The UK CBAM rulebook is complete
• UK CBAM guidance arrives: registration, records, relief and penalties
• UK CBAM relief: the overseas carbon pricing schemes that qualify