CBAM Verification, Compliance & Consultancy

We review the emissions data you already hold, test calculation methods against the rules and assess how ready your suppliers are to provide installation-level data. [Timescale]

You receive a prioritised roadmap, supplier data templates and guidance for your declarations, with support available as you implement the changes.

The EU CBAM covers iron and steel, aluminium, cement, fertilisers, electricity and hydrogen, including some products made from them. The UK scheme covers the same sectors except electricity. Glass and ceramics are not in scope in the UK from 2027. In both cases, the goods are identified by their CN or commodity codes.

The importer. In the EU, the authorised CBAM declarant buys and surrenders CBAM certificates. In the UK, the person responsible for the customs declaration pays the CBAM charge to HMRC. In practice, the cost is often reflected in prices along the supply chain.

EU CBAM certificate prices follow the EU ETS. For 2026 imports they are set as a quarterly average of EU ETS auction prices, and from 2027 as a weekly average. The Q3 2026 price was €82.32 per tonne of embedded emissions. The UK rate will reflect the UK ETS price, net of free allowances.

Yes. In the EU, importers bringing in 50 tonnes or less a year of iron and steel, aluminium, cement and fertilisers combined are exempt, although electricity and hydrogen have no threshold. This mass-based threshold replaced the earlier €150 per consignment exemption in October 2025. In the UK, businesses must register once their CBAM imports reach £50,000 over the relevant period.

Installation-level data on the emissions released in making the goods, production volumes, any precursor materials used and evidence of any carbon price already paid. Without it, importers must use default values, which are usually higher.

In the EU, actual embedded emissions must be verified by an accredited verifier before they can be used in the annual declaration. Otherwise, default values apply. In the UK, importers can use independently verified actual emissions data or default values.

Yes. Both the EU and UK schemes reduce the CBAM cost where a carbon price has already been paid in the country of production, as long as the importer can provide evidence of it.

You can use default values, but they are designed to be conservative, so they usually increase your CBAM cost. We help you prioritise the suppliers and goods where collecting actual data makes the biggest difference.

In the EU, an authorised CBAM declarant who does not surrender enough CBAM certificates faces a penalty linked to the EU ETS excess emissions penalty, from €100 per tonne of embedded emissions. Importing above the 50 tonne threshold without authorised declarant status can cost three to five times that. In the UK, HMRC can charge penalties for failing to register, submit a return or pay on time, and for errors in returns.

We assess your readiness, interpret the EU and UK rules for your goods, strengthen your emissions data and help your suppliers provide what you need. See also our carbon footprinting and greenhouse gas validation and verification services.