# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Regulation 18: Undertakings

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

(1) The undertakings referred to in regulation 14(b) must be given to the Commissioners by a claimant no later than the time at which a claimant makes the claim for which the reimbursement arrangements have been made.
(2) The undertakings must be in writing and be signed and dated by a claimant, and must be to the effect that—
(a) at the day of the undertaking, a claimant is able to identify the names and addresses of each person that the claimant has reimbursed or intends to reimburse,
(b) a claimant will apply the whole of the relevant amount repaid to them (without any deduction by way of fee, charge or otherwise) to the reimbursement of such persons, before the end of the period of 90 days beginning with the day after the day on which the claimant receives the amount (unless the claimant has already properly reimbursed the persons),
(c) a claimant will apply any interest paid on the relevant amount repaid to the claimant wholly to the reimbursement of such persons before the end of a period of 90 days beginning with the day after the day on which that interest is received,
(d) a claimant will repay to the Commissioners without demand the whole, or such part, of the relevant amount repaid or any interest paid to the claimant as the claimant fails to apply in accordance with the undertakings mentioned in sub-paragraphs (b) or (c),
(e) a claimant will keep the records described in regulation 17(1), and
(f) a claimant will comply with any notice given in accordance with regulation 17(4) concerning the production of such records.

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Source: https://www.legislation.gov.uk/uksi/2026/802/regulation/18 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.