Insight The UK Carbon Border Adjustment Mechanism (CBAM) - What the new legislation means for businesses 19 August 2026 4 minutes read The UK Carbon Border Adjustment Mechanism (CBAM) will come into force from 1st January 2027 and will introduce an import tax on certain products/materials deemed carbon intensive, specifically associated with the following five sectors: aluminium, cement, fertiliser, hydrogen, and iron and steel. Read more
