From 1 January 2027, importing steel, aluminium, cement, fertiliser or hydrogen goods above £50,000 a year triggers registration with HMRC — and your first payment is priced from supplier emissions evidence you must collect during 2027. Miss that window and you permanently overpay. We help small importers get it right, cheaply.
Based on the made regulations (S.I. 2026/802, /809, /830) and HMRC guidance of 16 July 2026. Sources cited throughout.
Type any commodity code from your customs entry or supplier invoice — full 8-digit code or just the first few digits.
Rough figures are fine. Nothing you type leaves this page.
This single mechanic is why preparation starts in 2026, not 2027. Sources: S.I. 2026/802 reg 10; HMRC registration guidance (16 Jul 2026); Finance Act 2026 Part 5.
| When | What happens |
|---|---|
| Autumn 2026 | First illustrative rate published — expect press coverage and supplier questions. |
| 1 Jan 2027 | Charge and rules live. Evidence year begins; keep records per import (value, code, weight, origin). |
| During 2027 | Collect supplier emissions data — the critical path. |
| 31 Jan 2028 | Register with HMRC if you crossed £50k during 2027. |
| 31 May 2028 | First return and payment for all 2027 imports. |
| From Q1 2028 | Quarterly rhythm: Q1 due 31 Jul 2028, Q2 due 29 Sep 2028, then standing cycle. |
The three emails that actually get overseas suppliers to send emissions numbers — plus the one-page sheet they fill in. Written in plain English for their production office, not for lawyers.
Email contact@ukcbamprep.co.uk with the subject line TEMPLATE and we'll send it straight back. No sign-up forms.
No. We sell information tools and administrative support. Everything cites its source regulation. For positions specific to your company, speak to your customs agent or a regulated adviser — we'll tell you plainly when a question is beyond us.
A tiny UK operation built specifically for the smaller importers the Big-Four-priced consultancies skip. If our tools don't save you money, they've failed and we'd like to hear it.