# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Regulation 10: Information to be included in a return

Extent: E+W+S+N.I.
Status: prospective

(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 price 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.

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Source: https://www.legislation.gov.uk/uksi/2026/802/regulation/10 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.