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UK CBAM Threshold Checker
Find out in under a minute whether your imports of covered goods are likely to exceed HMRC’s £50,000 threshold. Enter what you import, how much, and we apply the two official tests.
Indicative result. Not tax advice.
01 · What you import
A specific code for a more precise check. Start typing for a live lookup.
02 · How much
Total expected value for all of 2027. If you only have 2026 figures, we project the same pattern forward.
The highest total you expect in a single 30-day period (e.g. a large shipment).
03 · Optional upload
Upload a CSV with columns for date, commodity code, and customs value. The file is parsed entirely in your browser and is never uploaded to any server.
Do any of your imports qualify for an exemption (e.g. goods used in UK production that is itself subject to the UK Emissions Trading Scheme)? Exempt imports do not count toward the threshold.See the exemptions guide
05 · Send yourself a copy
Email this result
Enter your email and we will send you a summary of your threshold assessment with next steps.
No marketing emails. We will only send the assessment you requested.
07 · FAQ
08 · Get started
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Start free founding accessHow the threshold works
The two tests. HMRC applies two separate tests to decide whether your imports exceed the £50,000 threshold. The backward-looking test checks your total covered imports over the most recent 12-month period, evaluated on the first day of each month. The forward-looking test asks whether you expect any 30-day window to reach or exceed £50,000. Either test can bring you into scope.
Only post-2026 imports count. Imports before 1 January 2027 do not count toward the threshold. If you entered 2026 figures, this tool projects the same monthly pattern into 2027 to give you an advance indication. HMRC will apply the test using only 2027 data.
Excepted and exempt goods. Certain codes within otherwise covered chapters are excluded from CBAM. The clearest example is ferrous waste and scrap (7204). This tool automatically excludes these excepted codes. Additionally, goods used in UK production that is itself subject to the UK Emissions Trading Scheme may qualify for a full exemption and do not count toward the threshold.
Records either way. Even if your imports are below the threshold, HMRC expects importers of CBAM goods to keep records: commodity code, date, customs value and net mass for every covered import. Below-threshold importers need records that show they are not liable. The tool above tells you what to keep.
Worked example. A UK fastener distributor imports £35,000 of steel bolts (7318) and £20,000 of aluminium profiles (7604) in 2027. The rolling 12-month total is £55,000, which exceeds £50,000. Both tests trigger. The distributor must register by 31 January 2028, keep records of all covered imports, collect emissions data from suppliers, and file quarterly CBAM returns. Had they imported only £42,000, they would be within 20% of the threshold (\u201cClose to the threshold\u201d). At £30,000, they would be \u201cNot caught\u201d but still need records.
Sources
- •HMRC: Check if you need to register for UK CBAM (GOV.UK, July 2026)
- •Part 5 of the Finance Act 2026 (Royal Assent 18 March 2026)
- •CBAM (Administrative Provisions) Regulations, S.I. 2026/802
- •CBAM (Rate and Carbon Price Relief) Regulations, S.I. 2026/809
- •CBAM (Emissions and Verification) Regulations, S.I. 2026/995