What we rely on, and its status
Everything on this site traces to a gov.uk policy document or the underlying legislation. The confirmed facts (start date, five sectors, £50,000 threshold, deadlines) come from gov.uk. Detail still in consultation (the final CN list, default values, the rate, the 2028 quarterly dates) is tagged as such and reconfirmed against gov.uk and legislation.gov.uk before it is stated as fact. All checked 12 July 2026.
Primary gov.uk sources (the confirmations)
- S1. GOV.UK, Introduction of the Carbon Border Adjustment Mechanism (policy paper). Start date, the five sectors, glass and ceramics excluded, electricity out of scope, the £50,000 threshold basis, the liable person, the actual-versus-default choice, overseas relief, Scope 2 out until 2029. gov.uk
- S2. GOV.UK, Carbon Border Adjustment Mechanism (CBAM): Policy Summary. The two-limbed threshold test, the 30-day registration window and the 31 January 2028 easement, the 1 January to 31 December 2027 first period and 31 May 2028 first return, the quarterly move from 2028, the rate mechanism. gov.uk
- S3. GOV.UK, Factsheet: Carbon Border Adjustment Mechanism. Summary confirmation of scope and the exclusion of glass and ceramics at launch. gov.uk
Secondary and professional sources (detail only, verified against gov.uk)
These are used only for detail the gov.uk summaries do not spell out, for example the scrap exclusions, the reported 2028 quarter dates, and the timing of the illustrative rate. Every such detail is tagged as in consultation or pending on the status board and reconfirmed against the primary source before we state it as fact.
- S4. SteelOrbis, UK issues second draft of CBAM rules ahead of January 2027 rollout. Second-draft detail on the CN coverage, scrap exclusions and 2028 quarter dates. steelorbis.com
- S5. Professional commentary for signposting. Jones Day, The New UK Carbon Border Adjustment Mechanism; A&O Shearman, The UK's carbon border adjustment mechanism; KPMG UK, Finance Bill: CBAM.
Legislative status
Finance Act 2025 contained preparatory provisions. The primary charging legislation sits in the Finance Bill 2025 to 2026. The secondary legislation carrying the operative detail (the commodity-code schedule, default values, rate mechanics and return mechanics) was consulted on in draft in February 2026 and again in April 2026, with final regulations to be laid later in 2026. We monitor gov.uk and legislation.gov.uk and flip the status board rows as each item is confirmed.
All sources checked 12 July 2026. Facts tagged pending or in consultation are reconfirmed against the gov.uk primary before being stated as fact on the live site.