CBAM basics for importers and the EORI link
The EU carbon border levy has applied since 1 January 2026; the UK one starts in 2027. Who registers, the 50-tonne and £50,000 thresholds, and the EORI link.
3 min to read / Rules to be read again by 2027-01-24
What the EORI guide does: 8 tools
- EORI number checker type a GB, XI or EU number and see at once whether its prefix, length and characters fit the published rules.
- Check a list of EORI numbers paste up to 500 numbers from a spreadsheet and get a reason, a suggested fix and the right official service for every row.
- Compare an EORI with a UK VAT number see whether the first nine digits of a GB or XI number match the holder's VAT number, as HMRC says they should.
- Which EORI number do I need? say where you are based and what you will move, and learn whether you need a GB, an XI or an EU number.
- EORI number formats by country type how many characters your number has and see which of the 29 prefixes allow that length.
- Do I need an EORI number? answer four questions about who you are and how often you make customs declarations to see whether you must register.
- Where to apply for an EORI number pick your situation and see which customs authority issues the number, with a link to the official list of authorities.
- How long an EORI number lasts enter the date a number stopped being valid and see the earliest date its record can be deleted, ten years on.
What CBAM is, in one paragraph
The Carbon Border Adjustment Mechanism (CBAM) puts a carbon price on certain imported goods. Importers declare the emissions embedded in what they bring in and surrender a matching number of CBAM certificates each year. The EU's definitive regime has applied since 1 January 2026 (European Commission). The UK starts its own scheme on 1 January 2027 (GOV.UK).
Which goods
| EU CBAM | UK CBAM | |
|---|---|---|
| Sectors | Cement, iron and steel, aluminium, fertilisers, electricity, hydrogen | Aluminium, cement, fertiliser, hydrogen, iron and steel |
| Start | 1 January 2026 (definitive regime) | 1 January 2027 |
| Threshold | A single mass-based threshold of 50 tonnes | Register once imports reach £50,000 over the relevant period |
Sources: European Commission, GOV.UK factsheet, GOV.UK registration date guidance.
EU: authorised CBAM declarant, and why your EORI matters
EU importers, or their indirect customs representatives, that import CBAM goods above the 50-tonne threshold must hold the status of authorised CBAM declarant (European Commission). The CBAM Regulation lists what the application must contain, and the second item is the applicant's EORI number (Regulation (EU) 2023/956, Article 5(5)). No valid EORI, no application. If yours has lapsed or you are not sure which one you hold, sort that out first: see find your EORI number.
Customs authorities may not let anyone other than an authorised declarant import CBAM goods, subject to the 50-tonne exemption. An importer that applied by 31 March 2026 could keep importing provisionally until a decision was taken (Regulation (EU) 2025/2083). By 7 January 2026, more than 12,000 operators had applied; over 4,100 were authorised before and immediately after 1 January 2026, with no single date given for that figure (European Commission).
EU dates to diary
| Date | What happens | Source |
|---|---|---|
| 1 January 2026 | Definitive regime applies | Commission |
| 1 February 2027 | Member States start selling CBAM certificates on a common central platform | Reg. 2025/2083, Art. 20(1) |
| 30 September 2027 | First annual CBAM declaration, covering 2026 | Reg. 2025/2083, Art. 6(1) |
The certificate price is set as a quarterly average in 2026 and a weekly average from 2027 (Commission).
UK: registration with HMRC
Under the UK scheme you must register if you expect to import CBAM goods worth £50,000 or more in the next 30 days. You must also register if, on the first day of any month, you find you imported £50,000 or more in the previous 12 months. If both apply, the earlier date counts (GOV.UK). The liable person is generally whoever is responsible for the customs declaration. The first accounting period runs for the whole of 2027, with payment due at the end of May 2028 (GOV.UK factsheet).
None of the GOV.UK pages consulted states that a GB EORI is part of UK CBAM registration. Since the declarant on an import needs one anyway, check your EORI is valid on the GB checker before you register.
Outside this page
Embedded emissions calculations, verification and default values are beyond an EORI guide. Use the Commission's and HMRC's own CBAM guidance, or a customs adviser. For the other 2026 customs changes, see EU and UK customs changes in 2026.
Spotted an outdated EORI rule? Report an outdated rule