From 1 January 2027, the United Kingdom will introduce a Carbon Border Adjustment Mechanism (CBAM) tax on commercial imports of iron, steel, aluminium, hydrogen and fertilisers that fall within the scope of the new legislation. The UK CBAM will begin with a 12-month transitional reporting period, with the first CBAM return due by 31 May 2028.
After this initial phase, reporting will shift to a quarterly cycle from 1 January 2028, with a two-month window for payment following the end of each quarter. The liability for the charge rests with the company importing CBAM-covered goods, and the tax point is created when the customs entry is released into free circulation.
The mechanism applies to both direct and indirect emissions embedded in the imported goods. Importers may calculate their CBAM liability using verified actual emissions data from their supply chain or apply default emissions values published by the UK government. To support businesses in determining their exposure, Alinea Customs has issued a downloadable guide listing the commodity codes that fall within the scope of UK CBAM. The guide is available in their publication CBAM and its impact on procurement within energy and built environments sectors.
Alinea Customs has partnered with the International Association of the Carbon Border Adjustment Mechanism (IACBAM) to deliver organisational training and support implementation of the ICABAM 3002:2025 and 3004:2025 trading standards. These standards focus on the competencies required to operate within a compliant CBAM framework, emphasising transparency, accuracy and regulatory alignment. Organisations are trained to establish audit-proof CBAM procedures, classify goods correctly, integrate structured onboarding workflows for clients and communicate CBAM-related obligations and costs clearly across the supply chain.
Certified professionals learn to classify goods using CBAM taxonomy and CN codes, manage emissions data using actual or default values, design compliant CBAM workflows, maintain audit trails, monitor legal updates, identify when external consultancy is required and understand the responsibilities of the CBAM Compliance Officer. The curriculum is scalable, regularly updated and designed to address the evolving challenges of CBAM. Training typically takes between four and eight hours. Although IACBAM standards are voluntary, increasing numbers of organisations are adopting certification to demonstrate reliability and strengthen trust with clients and authorities.
To book a courtesy call to discuss the implementation of IACBAM standards within your business, please use the following link: CBAM Competency Training.
