# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Regulation 11: Record-keeping for returns

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

A person who makes a return for a CBAM good must keep records evidencing the place of origin of that good.

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Source: https://www.legislation.gov.uk/uksi/2026/802/regulation/11 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.