If you cannot find information when preparing for the Carbon Border Adjustment Mechanism (CBAM) you can ask HMRC:

If you have general queries about CBAM

General queries may include:

• questions about whether CBAM applies to you
• requests for support with registration
• requests for more information on reporting an record keeping

If you have a general query you can use the following online form to ask HMRC for more information.

Sending general queries

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You can also contact HMRC to:

• give feedback about a potential gap or issue in the published guidance — where you believe your particular circumstances are not covered
• get the answers to detailed policy questions
• ask to be added to the CBAM mailing list — you need to include ‘CBAM mailing list’ in the subject title field

Detailed policy questions may include:

• questions about circumstances where it’s unclear how CBAM policy applies  — for example, where the circumstances are not covered by published guidance and you need to know how the policy will apply
• questions about future CBAM policy decisions that are not covered in current published guidance — for example, where you need to ask about an area of policy that has not yet been finalised or published
• technical policy questions where the published method does not appear to cover a particular product or production process — for example, where the manufacturing process does not use the precursor or production route described in the technical guidance

Sending detailed queries

Email detailed queries to: cbampolicyteam@hmrc.gov.uk

What happens next

HMRC will review your feedback and usually send you a reply by email within 14 days.