Policy paper: Carbon border adjustment mechanism (CBAM): Policy summary

Policy paper

Carbon border adjustment mechanism (CBAM): Policy summary

This is a policy summary for the carbon border adjustment mechanism.

This document provides a summary of CBAM policy. It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 and details set out in the draft secondary legislation and notices. Further details will be included in secondary legislation, notices and GOV.UK guidance.

The details in this document may be updated; any changes will be reflected here.

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Original source Policy paper: Carbon border adjustment mechanism (CBAM): Policy summary

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