UK Statutory Instrument SI 2026 United Kingdom

The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026

Status
Not Yet in Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Manufacturer2

Other Acts binding the same actors

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Manufacturer — also bound by 551 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.008 Accreditation Regulated
  • Ensure CBAM data is verified by an accredited independent verifierManufacturer
s.015 Requirement to keep records relating to the calculation of carbon price relief Regulated
  • You must keep records supporting carbon price relief claims for 6 yearsManufacturer
13 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Calculation of the average ETS price
s.004 Adjustment to be applied to the reduction of the average ETS price in relation to free allowances
s.005 Conditions for claiming carbon price relief
s.006 Qualifying carbon pricing schemes
s.007 Verification of certain data used in the calculation of the effective carbon price
s.009 Carbon pricing verification form
s.010 Responsibility of the importer to calculate relief due
s.011 Relevant elements of a qualifying carbon pricing scheme
s.012 Calculation of the effective carbon price
s.013 Calculation of the carbon price relief due
s.014 Exchange rate and procedure for currency conversion

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