The consultation will be open for 6 weeks and invites views from interested parties, including importers and their agents, other businesses, individuals, tax advisors, trade and professional bodies and other interested parties, including those overseas. You can access the draft secondary legislation here.
Feedback on the draft secondary legislation should be emailed to cbampolicyteam@hmrc.gov.uk by 11:59pm on 24 March 2026, using the subject line ‘CBAM technical consultation response’ and clearly referencing the relevant parts of the legislation.
In addition to the draft secondary legislation and notices, the government has also published a CBAM Policy Summary which provides an overview of CBAM as set out in the primary and draft secondary legislation in order to provide clarity for businesses who will be impacted. You can access the CBAM Policy Summary here.
We are grateful for the engagement received to date and are committed to working closely with all interested stakeholders as we progress towards implementation from 1 January 2027. If you would like to learn more about UK CBAM, you can register for one of the livestream sessions below. These sessions will be delivered by UK CBAM policy officials and will provide an opportunity for Q&A.
| Session title | Date | Time | Sign up link |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview | 3 March 2026 | 9:00 – 10:30 (GMT) | Sign up here. |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview | 3 March 2026 | 15:00 – 16:30 (GMT) | Sign up here. |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview – Carbon Price Relief (CPR) deep dive | 5 March 2026 | 9:00 – 10:30 (GMT) | Sign up here. |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview – Carbon Price Relief (CPR) deep dive | 5 March 2026 | 15:00 – 16:30 (GMT) | Sign up here. |
