HM Treasury has updated its page for the Carbon Border Adjustment Mechanism (CBAM) to include new draft 'force of law' notices. The latest of these, 'The Carbon Border Adjustment Mechanism (Default Values) Force of Law Notice (Draft)', was published today, 16 October 2026.
Other draft notices, 'The Carbon Border Adjustment Mechanism (Administrative Provisions and Determination of Carbon Price Relief) Force of Law Notice (Draft)' and 'The Carbon Border Adjustment Mechanism (Emissions and Verification) Force of Law Notice (Draft)', were published on 14 July 2026 and 9 September 2026 respectively. These documents are currently in draft form and do not yet have the force of law. They are scheduled to come into effect on 1 January 2027.
The notices cover a range of administrative and technical issues related to the CBAM tax. Supporting documents, such as the Carbon Pricing Verification Form and the System Boundaries document, are also available. The Carbon Pricing Verification Form is used to support Carbon Price Relief claims, while the System Boundaries document explains relevant direct emissions and production processes for CBAM goods.