The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026

Administrative requirements are set out for the Carbon Border Adjustment Mechanism (CBAM) in relation to:

• calculating embodied emissions;
• monitoring and verification of emissions data; and
• record keeping requirements for verification reports.

The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026 (a previous update) is amended to include additional record keeping requirements and information which must be provided in returns to HMRC. Returns must include information on:

• the default value being used to determine the emissions embodied in a CBAM good and level of the default value;
• verified emissions intensity of a CBAM good, where actual emissions data is being used; and
• whether a CBAM good was produced using another CBAM good and is therefore exempt from a charge being applied (e.g. the original CBAM good originated from the UK).