{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/note",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/note.json",
  "legislation": "uksi/2026/802",
  "legislation_title": "The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision in connection with a new tax called the carbon border adjustment mechanism (“CBAM”), which is provided for in Part 5 of the Finance Act 2026 (“FA 2026”).\nPart 1 makes introductory provisions. Regulations 1 and 2 deal with citation, commencement and interpretation of the Regulations. Regulations 3 and 4 introduce provisions for determining the value and weight of CBAM goods.\nPart 2 makes provision about record-keeping and preservation requirements for the purposes of CBAM.\nPart 3 sets out the information that a person must provide to HMRC when required to register in accordance with paragraph 2(1) of Schedule 17 to FA 2026.\nPart 4 sets out the information that must be included when a person is required to make a return in accordance with paragraph 7 of Schedule 17 to FA 2026.\nPart 5 makes provision about the assessment of weight of a CBAM good by an officer of Revenue and Customs for the purposes of CBAM.\nPart 6 makes provision about reimbursement arrangements.\nA notice made under a power created by these Regulations will be published at https://www.gov.uk/government/collections/carbon-border-adjustment-mechanism. A person unable to access the notice electronically may access them by inspection free of charge at HMRC, 100 Parliament Street, London, SW1A 2BQ.\nA Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside Budget 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/802/note",
    "retrieved_at": "2026-10-28T20:57:51.676565+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}