The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026
These Regulations make provision in connection with a new tax called the carbon border adjustment mechanism (“CBAM”), which is provided for in Part 5 of the Finance Act 2026 (“FA 2026”).
Lifecycle
Department
Made
13 Jul 2026
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Comes into force
01 Jan 2027
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 157(2) of, and paragraphs 2(5)(a), 5, 7(3), 13, 14 and 28 of Schedule 17 to, the Finance Act 2026.
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