Threads / UK Carbon Border Adjustment Mechanism Policy / Carbon border adjustment mechanism (CBAM): Policy summary
Policy Paper Published 9 Apr 2026 HM Revenue & Customs ↗ View on GOV.UK

Carbon border adjustment mechanism (CBAM): Policy summary

This is a policy summary for the carbon border adjustment mechanism.

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This document provides a summary of CBAM policy. It includes the core policy framework which is set out via primary legislation in the Finance Act 2025 to 2026 and details set out in the draft secondary legislation and notices. Further details will be included in secondary legislation, notices and GOV.UK guidance.

The details in this document may be updated; any changes will be reflected here.