UK publishes CBAM default emissions values; importers must compare data routes

The UK has published greenhouse-gas default values for its Carbon Border Adjustment Mechanism. Values are set by Combined Nomenclature code and apply regardless of origin from 1 January 2027 through 31 December 2028; origin-specific values are planned from 2029. These are emissions inputs, not a final tax-rate table.

For emissions reporting, a UK importer may use the government default or eligible actual measurements. The useful comparison is not simply which number looks lower. Importers should check whether producers can supply facility, energy, material and verification records, and what time and cost each data route requires.

The choice is constrained across precursor and final products. Rules allow a default value for a precursor with actual values for the final CBAM product, but not actual precursor values followed by a default for the final product. Multi-stage aluminium, steel or cement supply chains therefore need a material-level data map.

The defaults draw on EU information weighted for the UK import mix. To avoid making defaults more favourable than actual measurements, a 10% uplift applies to aluminium, cement, hydrogen and iron and steel, but not fertiliser. This changes the emissions default; it is not a blanket ten-per-cent import duty.

Government also released indicative CBAM rates per tonne of carbon dioxide equivalent. It says these estimates illustrate possible 2027 scale using currently available data, while the applicable rates will be published separately by the end of 2026. Quotes should label them as scenarios rather than confirmed landed costs.

Technical guidance covers monitoring, verification and reporting for importers and overseas installations choosing actual values. A practical next step is one table containing product code, origin, precursor, emissions source and verification owner, then a decision with the UK importer on the reporting route before shipment.

Sources

• 英政府、UK CBAMの温室効果ガス排出量デフォルト値を発表(EU、英国) | ビジネス短信 ―ジェトロの海外ニュース - ジェトロ

Some images in this article are generated illustrations.