Carbon border adjustment mechanism (CBAM): Policy summary

This document provides a summary of CBAM policy. It includes the core policy framework which is set out via primary legislation in the Finance (No.2) Bill 2025 to 26 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.