What records will a UK importer ask us for under the CBAM?
Your UK buyer must keep, for 6 years, each CBAM good's 8-digit commodity code and description, import date, value, net weight and proof of origin. If it reports your actual emissions, it also needs your verification report or summary. To claim carbon price relief, it needs a carbon pricing verification form.
Goods records
- 8-digit commodity code and description.
- Date the goods passed the tax point.
- Value and net weight in kg.
- Evidence for any exemption.
- Proof of origin and customs documents.
Emissions records
- The verification report or verification summary behind the emissions intensity on the return.
- If no verified data is available, the importer must use a default value.
Relief records
- A carbon pricing verification form completed by a suitable verifier.
- Which qualifying scheme applied and how the effective carbon price was worked out.
- Exchange rates used to convert to pounds sterling.
What to send with each shipment
Commercial invoice and packing list showing commodity code, net weight and origin, plus the reference of the verification summary that covers the product and its year.
What Senseible does here
Senseible keeps each emissions figure linked to its source documents, so your summary and the records behind it stay together. We build the figure from your records and check every figure in-house; for the UK it must then be verified by a verifier accredited for UK CBAM. Have your own verifier? Send it to them.
Sources: HMRC, Keeping records for CBAM
Last reviewed 2026-11-02.