The UK has published default emissions values for its Carbon Border Adjustment Mechanism (CBAM), giving importers a new reference point for calculating potential carbon tax liabilities before the scheme begins in 2027. HM Revenue & Customs released the figures on October 16, alongside guidance on how businesses should use them.

The benchmarks cover selected products in the aluminium, cement, fertiliser, hydrogen, and iron and steel sectors. Importers can use the published values in CBAM returns instead of verified actual emissions data, according to the government guidance.

In a written statement to Parliament, the Treasury also outlined the next steps for implementing the scheme, including how the emissions figures will feed into the calculation of importers’ liabilities.

The UK CBAM is due to take effect on January 1, 2027. It is designed to address carbon leakage, the risk that production shifts to countries with weaker climate policies or lower carbon costs. The charge will reflect emissions associated with covered goods, alongside relevant carbon pricing adjustments.

The system follows a similar broad approach to the European Union’s carbon border mechanism, although the UK is developing its own rules. The EU’s definitive CBAM phase began in 2026, increasing the focus on carbon costs across international industrial supply chains.

For importers, the new defaults offer a practical way to estimate emissions where verified product-specific data is not available. Businesses will still need to understand which goods fall within scope and how the applicable rules affect their reporting and tax calculations.

The publication marks another step toward the UK’s new carbon pricing regime.

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