UK CBAM Rules Tracker
The legislative and regulatory status of every instrument, notice, and guidance page that makes up the UK CBAM regime. Updated as milestones are reached.
Legislative status table
Every legislative instrument, notice, and HMRC guidance page that forms the UK CBAM regime, with its current status and date of effect. Items marked pending are due before the dates shown.
13 items · Sorted by status then date
| Item | Status | Date |
|---|---|---|
| Finance Act 2026, Part 5 (primary legislation)Finance Act 2026, Part 5 (primary legislation) | Final: Royal Assent | 18 March 2026 |
| CBAM (Administrative Provisions) Regulations 2026, <span class="font-mono text-xs">S.I. 2026/802</span>CBAM (Administrative Provisions) Regulations 2026, S.I. 2026/802 | Made; in force 1 Jan 2027 | July 2026 |
| CBAM (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026, <span class="font-mono text-xs">S.I. 2026/809</span>CBAM (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026, S.I. 2026/809 | Made; in force 1 Jan 2027 | 13 July 2026 |
| CBAM (Transitory Provision) Regulations 2026, <span class="font-mono text-xs">S.I. 2026/830</span>CBAM (Transitory Provision) Regulations 2026, S.I. 2026/830 | Made: 2027 transitional dates | July 2026 |
| CBAM Interest (Appointed Day) Order 2026, <span class="font-mono text-xs">S.I. 2026/994</span>CBAM Interest (Appointed Day) Order 2026, S.I. 2026/994 | Made: late payment and repayment interest | 8 Sep 2026 |
| CBAM (Emissions and Verification) Regulations 2026, <span class="font-mono text-xs">S.I. 2026/995</span>CBAM (Emissions and Verification) Regulations 2026, S.I. 2026/995 | Made: completes the legislative framework | 8 Sep 2026 |
| HMRC guidance: check if you need to register; goods in scope; keeping recordsHMRC guidance: check if you need to register; goods in scope; keeping records | Published | 16 July 2026 |
| UK CBAM: current qualifying carbon pricing schemesUK CBAM: current qualifying carbon pricing schemes | Published | 27 Aug 2026 |
| Default emissions values (HM Treasury notice)Default emissions values (HM Treasury notice) | Pending: due before 1 Jan 2027 | — |
| Illustrative CBAM rateIllustrative CBAM rate | Expected: autumn 2026 | — |
| First quarterly CBAM ratesFirst quarterly CBAM rates | Expected: start of January 2027 | — |
| HMRC guidance on monitoring, reporting and verifying emissionsHMRC guidance on monitoring, reporting and verifying emissions | Pending: before 1 Jan 2027 | — |
| HMRC CBAM registration serviceHMRC CBAM registration service | Opens by 1 Jan 2028 | — |
Changelog
Each significant milestone in the UK CBAM regime, recorded with links to the underlying instrument or guidance. Newest entries first.
28 September 2026
Page published with status as at this date.
8 September 2026
Emissions and Verification Regulations made (S.I. 2026/995). Interest (Appointed Day) Order made (S.I. 2026/994).
16 July 2026
HMRC published three guidance pages: check if you need to register, goods in scope, and keeping records.
July 2026
Administrative Provisions Regulations (S.I. 2026/802) and Transitory Provision Regulations (S.I. 2026/830) made.
18 March 2026
Finance Act 2026, Part 5 received Royal Assent — primary legislative basis for UK CBAM.
Primary sources
The authoritative sources for every instrument and guidance document listed above. All links open the official publication on legislation.gov.uk or GOV.UK.
Finance Act 2026, Part 5
https://www.legislation.gov.uk/ukpga/2026/10
S.I. 2026/802 — CBAM (Administrative Provisions) Regulations 2026
https://www.legislation.gov.uk/uksi/2026/802
S.I. 2026/809 — CBAM (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
https://www.legislation.gov.uk/uksi/2026/809
S.I. 2026/830 — CBAM (Transitory Provision) Regulations 2026
https://www.legislation.gov.uk/uksi/2026/830
S.I. 2026/994 — CBAM Interest (Appointed Day) Order 2026
https://www.legislation.gov.uk/uksi/2026/994
S.I. 2026/995 — CBAM (Emissions and Verification) Regulations 2026
https://www.legislation.gov.uk/uksi/2026/995
HMRC guidance: check if you need to register
https://www.gov.uk/guidance/check-if-you-need-to-register-for-uk-carbon-border-adjustment-mechanism
HMRC guidance: goods in scope
https://www.gov.uk/guidance/goods-in-scope-of-uk-carbon-border-adjustment-mechanism
HMRC guidance: keeping records
https://www.gov.uk/guidance/keeping-records-for-uk-carbon-border-adjustment-mechanism
UK CBAM: current qualifying carbon pricing schemes
https://www.gov.uk/government/publications/uk-cbam-current-qualifying-carbon-pricing-schemes
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