Does the UK Carbon Border Adjustment Mechanism (CBAM) apply in Northern Ireland and to goods from the Crown Dependencies?
HM Revenue and Customs (HMRC) says the UK CBAM applies across the whole of the UK, including Northern Ireland. Goods that enter the UK from the Crown Dependencies, including the Isle of Man, Overseas Territories and UK Continental Shelf, will be subject to CBAM.
What HMRC says
CBAM applies "to specified goods that are imported into the UK on or after 1 January 2027" and "across the whole of the UK, including Northern Ireland". "Goods which enter the UK from the Crown Dependencies including the Isle of Man, Overseas Territories and UK Continental Shelf will be subject to CBAM."
HMRC lists the Isle of Man, Overseas Territories and the UK Continental Shelf together with the Crown Dependencies.
Northern Ireland and the 3-year rule
The 3-year Northern Ireland rule is set out on the returned goods page: /answers/uk-cbam-returned-goods-relief-three-years.
What it means for a shipment
Our reading, not HMRC's: a steel order for a buyer in Belfast follows the same rules as one for Birmingham. The UK importer registers with HMRC, uses the same commodity codes and uses either the same verified figure from your plant or HMRC's default value.
What Senseible does here
Senseible reads fuel invoices and electricity bills into dated records, which feed a plant's emissions figure. It does not decide customs treatment for any destination.
Last reviewed 2026-11-05. HM Revenue and Customs says the details in its policy summary may be subject to change. Re-check the policy summary and the keeping-records page before relying on a date or condition.