UK CBAM guidance
UK CBAM’s £50,000 threshold: how it works
Registration is driven by the value of in-scope CBAM goods—not by your overall import spend. Two tests matter from 1 January 2027.
Last updated: 13 August 2026
The two registration tests
HMRC says you may need to register if either test is met for CBAM goods passing the tax point on or after 1 January 2027.
| Test | What to check | When |
|---|---|---|
| Forward-looking | Do you expect £50,000 or more of CBAM goods in the next 30 days? | Review when plans or orders change. |
| Look-back | Have you imported £50,000 or more of CBAM goods in the preceding 12 months? | Check on the first day of each month. |
Only CBAM goods count. Goods imported before 1 January 2027 do not count towards the threshold. Some imports under a qualifying customs procedure may also be excluded; use HMRC’s guidance for the exact exceptions.
Example: a forward-looking test
On 1 January 2027, a company knows it will import £60,000 of in-scope steel goods on 14 January. The 30-day forecast reaches the threshold, so it becomes liable from 1 January. This is HMRC’s own example pattern.
Example: a monthly review
A buyer imports in-scope aluminium goods in several shipments. On the first day of a month, it adds the value of its relevant imports in the prior 12 months. If the total has reached £50,000, it should establish the date it became liable and follow HMRC’s registration guidance.
2027 transition: businesses that trigger registration during the first calendar year have until 31 January 2028 to register. Keep the supporting records from the point you become liable.
How to avoid threshold surprises
- Keep a rolling total by importer/EORI, 8-digit commodity code and tax-point date.
- Include future purchase orders and shipments in the next-30-days view.
- Separate possible CBAM goods from out-of-scope lines before adding values.
- Make the review a named monthly control, not an ad-hoc spreadsheet task.