Tools · carbon border adjustment mechanism

Do you actually owe CBAM? Probably not.

The de-minimis comes first. The EU exempts importers under 50 tonnes of CBAM goods per year — around 90% of importers — and the UK scheme has a £50,000 rolling-12-month registration threshold. This tool checks that before it quotes you a number, because for most SME importers the honest answer is "nothing, keep records".

Check a consignment → All four tools Full instant quote
50t
EU de-minimis / yr
£50k
UK threshold / 12m
2027
UK start · EU cert sales
6
Sectors in scope
The check · /api/cbam

Commodity, weight, destination. De-minimis first.

In scope: iron & steel, aluminium, cement, fertilisers, hydrogen — plus electricity for the EU only. If your commodity isn't one of those, the tool says so and stops.

4–10 digits. Used to place the goods in a CBAM sector — or rule them out.
This consignment. CBAM is assessed on net mass of the goods.
Which scheme the import lands under.
ISO2, e.g. CN, IN, TR. EU default values are per CN code and country.
All CBAM goods you import per calendar year, per EORI. Under 50 t = exempt. Leave blank if unknown.
Rolling 12 months. Under £50,000 = below the UK registration threshold.
Worth getting. Verified installation data carries no default mark-up — that's the cash incentive to chase your supplier for it.

Indicative · real CBAM uses per-installation verified emissions and the live ETS / UK carbon price at filing · not tax advice

The honest version

What this tool can't tell you.

limitation

It doesn't hold the Annex

The binding EU default values are per CN code and country of origin across thousands of rows — IR (EU) 2025/2621 Annex I. This engine doesn't hardcode them; without a supplied default it falls back to a clearly labelled sector average. Treat the emissions factor as an order of magnitude, not a filing figure.

limitation

The carbon price moves

The figure uses an indicative carbon price. The real cost is the EU ETS or UK carbon price at the moment of filing, and it moves. Nothing shown here is an amount owed to anyone.

the incentive

Default values carry a mark-up

EU default values are loaded above the country average: +10% in 2026, +20% in 2027, +30% from 2028 (fertilisers a flat +1%). Supplier-verified emissions carry none. Chasing verified data is a straight cost reduction.

timing

Cost accrues before cash goes out

The EU definitive regime began 1 Jan 2026, but certificate sales only start 1 Feb 2027 — 2026 emissions are settled with certificates bought in 2027. UK CBAM starts 1 Jan 2027; the first return covers all of 2027 with payment in 2028.

FAQ

I import 20 tonnes of steel a year. Do I owe anything?
Under the EU scheme, no — you're below the 50 t/yr de-minimis, which means no certificates, no authorised-declarant status, no declaration. Keep import records so you can evidence that you stayed under it. If your volume grows past 50 t in a calendar year the obligations start.
Why does it say "conditional" when I leave the annual figure blank?
Because the de-minimis is assessed on your whole year, not on one consignment. Without your annual volume the tool can't tell you which side of the threshold you're on, so it shows the liability that would apply above 50 t/yr and says explicitly that it doesn't apply below it. That's not the same as saying you owe it.
Which goods are in scope?
Iron & steel, aluminium, cement, fertilisers and hydrogen under both schemes, plus electricity under the EU scheme only. Enter any other commodity code and the tool tells you it's out of scope rather than inventing a number.
Can I use this for my CBAM return?
No. It's a screening tool to tell you whether CBAM is a live issue for your business. A real return needs per-installation verified emissions or the Commission's granular default values, and the carbon price at filing. Not tax advice.
Indicative decision support, not tax advice. The declarant stays accountable.