CBAM Draft Legislation (technical consultation)
On 10th February 2026 the government published the draft secondary legislation for technical consultation, alongside supporting notices which have force of law.
This technical consultation seeks to ensure that the primary legislation delivers the policy correctly and effectively. It is not a further consultation on the policy design.
The consultation will be open for 6 weeks and invites views from interested parties, including importers and their agents, other businesses, individuals, tax advisors, trade and professional bodies and other interested parties, including those overseas.
You can access the draft secondary legislation here.
Feedback on the draft secondary legislation should be emailed to [email protected] by 11:59pm on 24 March 2026, using the subject line ‘CBAM technical consultation response’ and clearly referencing the relevant parts of the legislation.
In addition to the draft secondary legislation and notices, the government has also published a CBAM Policy Summary which provides an overview of CBAM as set out in the primary and draft secondary legislation in order to provide clarity for businesses who will be impacted. NOTE: The policy summary includes an annex which sets out the commodity codes which will be affected (CLICK HERE to link directly to the annex)
The government are committed to working closely with all interested stakeholders as they progress towards implementation from 1 January 2027.
If companies would like to learn more about UK CBAM, they can register for one of the livestream sessions below.
These sessions will be delivered by UK CBAM policy officials and will provide an opportunity for Q&A...
| Session title | Date | Time |
Sign up link |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview | 3 March 2026 | 9:00 – 10:30 (GMT) | LINK |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview | 3 March 2026 | 15:00 – 16:30 (GMT) | LINK |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview – Carbon Price Relief (CPR) deep dive | 5 March 2026 | 9:00 – 10:30 (GMT) | LINK |
| Carbon Border Adjustment Mechanism (CBAM): Draft secondary legislation overview – Carbon Price Relief (CPR) deep dive | 5 March 2026 | 15:00 – 16:30 (GMT) | LINK |
NOTE:
The key sectors in scope are: aluminium, cement, fertiliser, hydrogen, and iron & steel and the mechanism applies to specific imported “CBAM goods” identified by commodity codes in the Annex.
Whilst Chapter 39 - Plastics and articles thereof is not included here plastics companies can still be affected indirectly or operationally if they import CBAM in-scope inputs (e.g., aluminium or steel components, plant/equipment, or goods they resell).
The annex does include "7607 — Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm".
