UK Statutory Instrument SI 2026 United Kingdom

The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026

Read it on legislation.gov.uk (opens in a new tab)
Status
Not Yet in Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person4 Applicant3 Trader1 Licence Holder1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts
Applicant — also bound by 325 other Acts
Trader — also bound by 864 other Acts
Companies Act 2006 244 duties
Companies Act 1985 85 duties
Licence Holder — also bound by 245 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.005 Requirements to keep records Regulated
  • Keep records of CBAM goods you importTrader
s.006 Preservation and form of records Regulated
  • Keep and preserve CBAM records in writing for 6 yearsAny Person
s.007 Information to be provided on registration Regulated
  • Provide required information when registering for CBAM with HMRCAny Person
s.008 Record-keeping for registration Regulated
  • Keep records supporting your CBAM registration informationLicence Holder
s.010 Information to be included in a return Regulated
  • Include CBAM goods details and true declaration in your returnAny Person
s.011 Record-keeping for returns Regulated
  • Keep records proving the origin of your CBAM goodsAny Person
s.012 Assessment of weight by an officer of Revenue and Customs Regulated
Other duties (1) — Crown / regulator
  • HMRC officer must notify you in writing if they estimate a CBAM good's weightCrown / Minister / Government department
s.015 Reimbursement arrangements: provisions to be included Regulated
  • Reimburse under CBAM arrangements within 90 days and repay HMRC if not passed onApplicant
s.016 Reimbursement arrangements: repayments Regulated
  • You must repay CBAM amounts within 14 days without a demandApplicant
s.017 Records relating to reimbursement arrangements: keeping and production Regulated
  • Keep records of CBAM reimbursement arrangements and produce them to HMRCApplicant
8 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Meaning of value of CBAM goods
s.004 Meaning of weight of CBAM goods
s.009 Interpretation of this Part
s.013 Interpretation of this Part
s.014 Reimbursement arrangements: general
s.018 Undertakings

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument
Check whether you must register for the UK carbon border adjustment mechanism (CBAM) and how to account for it

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.