When exactly is the UK CBAM charged on our shipment?
At the tax point. In most cases that is when the CBAM good is imported into the UK and becomes liable to import duty, or would be if the duty were not disapplied. For goods with no import duty, it is when they enter the UK. The charge covers the entire CBAM good, with set exceptions.
Why the tax point matters
- Only goods imported on or after 1 January 2027 are in scope.
- The CBAM rate used is the sector rate in force when the good was imported, and rates are published each quarter.
- The commodity code on the return is the 8-digit code in force at the tax point.
- Goods passing the tax point count towards the importer's £50,000 registration threshold.
When the charge does not arise on arrival
- Free zones, inward processing or authorised use: the charge waits until the goods pass the tax point.
- Temporary admission with full relief from duty: not treated as an import for CBAM.
- Returned goods relief: no CBAM liability.
- Goods of UK origin: out of scope.
Who pays
The importer: the person in whose name the customs declaration is made, or on whose behalf it is made. If you ship on DDP terms and the declaration is in your name, that can be you.
A coil shipment across a quarter end
- Coil leaves Mumbai on 10 March 2027 and is declared for import in the UK on 8 April 2027.
- Tax point: 8 April 2027, so the April to June 2027 iron and steel rate applies.
- For the 2027 return, that consignment is reported against the second quarter.
What Senseible does here
Senseible's part is on your plant's side: a per-product figure built from your fuel and input invoices. 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, Carbon Border Adjustment Mechanism (CBAM): Policy summary (updated 2 November 2026)
Last reviewed 2026-11-03.