The government has published the draft secondary legislation for technical consultation, along with supporting notices that carry the force of law. This stage of consultation is designed to ensure the primary legislation is implemented accurately and effectively. It is not a further consultation on the policy design.
The consultation is open for six weeks and welcomes input from importers, customs agents, businesses, individuals, tax advisers, trade bodies, professional organisations and international stakeholders. You can access the draft secondary legislation on the link below.
Alongside the draft secondary legislation and notices, the government has also released a CBAM Policy Summary, providing an overview of the scheme as set out in both the primary and draft secondary legislation. This aims to support businesses in understanding how they may be affected. You can access the Policy Summary by clicking the button below.
Feedback should be submitted by email to cbampolicyteam@hmrc.gov.uk no later than 11:59pm on 24 March 2026.
If you would like to learn more about UK CBAM, you can register for one of HMRC’s livestream sessions. These sessions will be delivered by UK CBAM policy officials and will provide an opportunity for Q&A.