Policy paper

Carbon border adjustment mechanism (CBAM): Policy summary

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

Documents

Details

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)Act Bill 2025 to 262026 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.

Updates to this page

Published 10 February 2026
Last updated 9 April 2026 href="#full-history">+ show all updates
  1. Page updated alongside the publication of draft secondary legislation and force of law notices on the monitoring and verification of emissions data for CBAM to include a summary of CBAM policy in those areas.

  2. First published.

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