22 April 2026
Consultation closes 21 May 2026 — views invited from importers, trade bodies and interested parties.
The UK government has published the second of two sets of draft secondary legislation for technical consultation on the Carbon Border Adjustment Mechanism (CBAM), alongside supporting notices which will have force of law.
This second set of draft secondary legislation includes the legislative requirements associated with the administration of the tax, covering:
- Embodied emissions
- Monitoring and verification of emissions data
The draft secondary legislation, supporting notices, and a System Boundaries document are available via the government's CBAM consultation page.
About the Technical Consultation
This technical consultation seeks to ensure that the secondary legislation delivers the policy correctly and effectively. It is not a further consultation on policy design.
The consultation will be open for six weeks and invites views from interested parties including importers and their agents, verifiers of environmental information and accreditation bodies, individuals, tax advisors, trade and professional bodies, and other interested parties including those overseas.
Previous Consultation
The first set of draft secondary legislation was published on 10 February 2026 for a six-week technical consultation, alongside draft notices which will have force of law. Further information on that earlier consultation, including an overview of the legislation, is available on the government's CBAM consultation page https://www.gov.uk/government/consultations/draft-regulations-carbon-border-adjustment-mechanism-cbam
CBAM Policy Summary
Alongside the draft legislation and notices, the government has updated the CBAM Policy Summary, which provides an overview of CBAM as set out in the primary and draft secondary legislation, to help businesses understand how they may be affected. The updated Policy Summary is available on the government's CBAM consultation page https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-cbam-policy-summary/carbon-border-adjustment-mechanism-cbam-policy-summary
How to Respond
Feedback on the draft secondary legislation, including the System Boundaries document, should be submitted to cbampolicyteam@hmrc.gov.uk by 11:59pm on 21 May 2026.
Please use the subject line 'CBAM technical consultation response' and clearly reference the relevant parts of the legislation in your response.