CBAM Compliance & Filing

Understand what applies to your business and get support with the work required to meet it.

We help EU importers, UK importers and overseas producers assess their CBAM obligations, organise emissions and import data, and prepare for the relevant EU or UK requirements.

Start here: Check your CBAM scope or go directly to compliance support if you already know you are covered.

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Does CBAM apply to your imports?

Select your import market and role so the relevant process can be shown.

Step 1 Import market

Step 2 I am a:

An EU CBAM checker is available now.

Use the scope checker for an initial assessment of your products and imports. If classification, origin or special circumstances require closer review, we can assess them in detail.

The checker provides an initial indication based on the information entered.

Common situations we help with

  • Not sure whether your goods are in CBAM scope
  • Need EU authorisation or UK registration readiness support
  • Supplier emissions data is missing or incomplete
  • Unsure whether to use actual or default emissions values
  • Import and emissions data do not reconcile
  • Need embedded-emissions or liability calculations
  • Preparing for verification
  • Preparing an EU annual declaration or UK CBAM return

EU CBAM Support

We support EU importers and non-EU producers across the EU CBAM compliance process — from scope and authorisation readiness to emissions data, verification, Registry reconciliation, certificate planning and annual declaration preparation.

Key dates

EU CBAM definitive regime

1 January 2026

CBAM certificate purchases

from 1 February 2027

First declaration and certificate surrender for 2026 imports

30 September 2027

Scope, Authorisation & Registry Readiness

Confirm what applies and establish the right compliance route.

We help you with:

  • Product and CN-code scope assessment
  • Assessment of the applicable 50-tonne mass threshold and relevant exceptions
  • Importer and declarant responsibility review
  • Authorised CBAM declarant application preparation
  • Authorisation Management Module (AMM) readiness
  • CBAM Registry access and supplier / installation mapping

You receive: EU CBAM Scope & Authorisation Assessment.

Embedded Emissions & Verification Readiness

Choose the appropriate emissions route and build reliable installation-level information.

We help you with:

  • Actual-versus-default emissions route assessment
  • Monitoring-arrangement and methodology review
  • Production-process and installation-boundary assessment
  • Supplier and installation data collection
  • Direct and applicable indirect emissions calculations
  • Precursor and emissions-attribution review
  • Specific Embedded Emissions (SEE) calculations
  • Supporting-evidence preparation
  • Verification readiness and gap resolution
  • Coordination with an accredited CBAM verifier

You receive: EU Emissions & Verification Readiness Pack.

Technical note: Annual declarations may use actual verified emissions data or Commission default values. Independent accredited verification is required where actual emissions are used.

Import Reconciliation & Certificate Position

Connect installation emissions information with the goods actually imported into the EU.

We help you with:

  • Supplier, installation and product mapping
  • O3CI information-sharing support where appropriate
  • Customs and import-data reconciliation
  • Matching actual verified or applicable default emissions data to imported goods
  • Quantity, origin and reporting-period checks
  • Embedded-emissions consolidation
  • Free-allocation adjustment calculations
  • Eligible carbon-price deduction assessment
  • Indicative certificate-requirement calculations
  • Financial-exposure and certificate-planning support

You receive: EU Import & Emissions Reconciliation Workbook.

Annual Declaration, Certificates & Compliance Records

Prepare the annual CBAM position with the supporting evidence behind it.

We help you with:

  • Annual declaration calculations
  • Pre-filing completeness and consistency checks
  • Supporting schedules and calculation workpapers
  • Certificate purchase planning
  • Annual declaration preparation
  • Support for submission by the authorised CBAM declarant
  • Certificate surrender planning
  • Corrections and follow-up support
  • Record organisation
  • Preparation for the next compliance cycle

You receive: EU Annual Declaration Preparation Pack.

The authorised CBAM declarant remains responsible for the formal declaration and certificate obligations.

EU Support at Any Stage

  1. Scope & Authorisation
  2. Emissions Data
  3. Verification
  4. Registry & Reconciliation
  5. CBAM Calculations
  6. Certificates
  7. Annual Declaration

You can engage CBAM Advisory for one workstream or for end-to-end EU CBAM compliance support.

UK CBAM Support

We support UK importers and overseas producers across the UK CBAM process — from scope and registration readiness to emissions data, liability calculations, Carbon Price Relief, return preparation, payment and record keeping.

Key dates

UK CBAM starts

1 January 2027

HMRC registration service opens

1 January 2028

First return and payment deadline

31 May 2028

Scope & Registration Readiness

Confirm whether UK CBAM applies and when registration liability is triggered.

We help you with:

  • Product and 8-digit commodity-code scope review
  • Liable importer assessment
  • Country-of-origin and exclusion review
  • £50,000 registration-threshold assessment
  • Forward-looking 30-day test
  • Backward-looking 12-month test
  • Registration-trigger date assessment
  • Preparation of information required for HMRC registration
  • Ongoing threshold monitoring

You receive: UK CBAM Scope & Registration Assessment.

Emissions Data & Verification Readiness

Prepare reliable emissions information for UK CBAM calculations.

We help you with:

  • Supplier emissions-data requests
  • Actual-versus-default emissions assessment
  • Mapping imports to overseas producers
  • Review of product weight and supporting import records
  • Relevant precursor-emissions review
  • Calculation and evidence review
  • Independent-verification readiness
  • Data and documentation gap resolution

You receive: UK Emissions & Verification Readiness Pack.

Liability & Carbon Price Relief

Convert import and emissions data into a documented UK CBAM liability position.

We help you with:

  • Embodied-emissions calculations
  • Application of the relevant UK CBAM sector rate
  • Assessment of qualifying overseas carbon pricing
  • Carbon Price Relief eligibility review
  • Review of required carbon-pricing evidence
  • Currency conversion where required
  • Liability calculation
  • Cash-flow and payment-exposure forecasting

You receive: UK Liability & Carbon Price Relief Workbook.

Returns, Payment & Compliance Records

Prepare reconciled data and calculations for HMRC reporting and payment.

We help you with:

  • Import and customs-data reconciliation
  • Commodity code, origin, weight and tax-point checks
  • Matching emissions information to relevant imports
  • Incorporation of qualifying Carbon Price Relief
  • Return calculations and supporting schedules
  • Pre-filing completeness and consistency checks
  • Payment planning and amendment support
  • Compliance-file organisation and future-period preparation

You receive: UK Return Preparation Pack.

UK CBAM is a tax rather than a certificate system. The liable person completes registration; an appointed tax agent may support return filing but does not register the liable person.

UK Support at Any Stage

  1. Scope & Registration
  2. Emissions Data
  3. Verification Readiness
  4. Liability
  5. Carbon Price Relief
  6. Return
  7. Payment
  8. Record Keeping

You can engage CBAM Advisory for one workstream or for end-to-end UK CBAM compliance support.

Steel coils stored inside a large factory hall

Supplying goods to EU or UK customers?

We also help overseas producers prepare the emissions information their customers need, including monitoring arrangements, calculations, supporting evidence and verification readiness.

What working with us looks like

  1. Review your situation

    We examine your products, import markets, responsibilities and available records.

  2. Agree the work required

    You receive a defined scope of support, a list of information needed, deliverables and an agreed timetable.

  3. Prepare and review

    We work through the data gaps, calculations, documentation and coordination with your team.

  4. Support completion and follow-up

    We support the relevant filing or verification-readiness process and help organise the records and actions needed afterwards.

Tell us where you need support

You may be starting your assessment, waiting for supplier data, preparing for verification, or approaching a declaration or return deadline. Tell us what you import and where you are in the process.

Fields marked “optional” can be left empty. All other fields are needed so that we can get back to you.

Where do you need support? (tick all that apply)

Please also tell us your market (EU or UK), your role, sector, product / CN or commodity code if known, and approximate annual imports.

Market

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