Regulation 10 Information to be included in a returnI1
United Kingdom Not yet in force
(1)
Where a person is required to make a return under paragraph 7 of Schedule 17, the return must include the following information for each CBAM good imported during the accounting period in respect of which CBAM is charged—
(a)
the 8 digit commodity code;
(b)
the weight of the CBAM good;
(c)
the amount of carbon pricef1 relief;
(d)
the place of origin of the good.
(2)
A return must include a declaration by the person making it that the return is, to the best of their knowledge, true and accurate.
(3)
The Commissioners may publish a notice specifying additional information which is to be included in a return.
Annotations
Commencement
- I1
Reg. 10 in force at 1.1.2027, see reg. 1(2)
Footnotes
- f1
-
“Carbon price” has the meaning given by section 150(3) of FA 2026.