# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Note: Explanatory note Extent: E+W+S+N.I. (This note is not part of the Regulations) These 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”). Part 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. Part 2 makes provision about record-keeping and preservation requirements for the purposes of CBAM. Part 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. Part 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. Part 5 makes provision about the assessment of weight of a CBAM good by an officer of Revenue and Customs for the purposes of CBAM. Part 6 makes provision about reimbursement arrangements. A 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. A 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. --- Source: https://www.legislation.gov.uk/uksi/2026/802/note (the official version) Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/note Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.