# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Regulation 3: Meaning of value of CBAM goods

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

(1) For the purposes of Part 2 of Schedule 17, the value of a CBAM good is to be determined in accordance with this regulation, and references to the value of a CBAM good in regulations 5 and 7 are to be construed accordingly.
(2) In the case of a CBAM good which is described in section 144(2) or (3), the value of that CBAM good is the same as the value determined for customs purposes in accordance with Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018.
(3) In the case of a CBAM good which is described in the following subsections of section 144—
(a) subsection (5)(b), but only in a case where the import results from entry into Great Britain from the Isle of Man,
(b) subsection (5)(c),
(c) subsection (5)(d), or
(d) subsection (6),
the value of that CBAM good is to be determined in accordance with Part 12 of the Customs (Import Duty) (EU Exit) Regulations 2018, as if the CBAM good is a chargeable good, and has been presented to Customs on import, for the purposes of Part 1 of TCTA 2018.
(4) In the case of a CBAM good which is described in the following subsections of section 144—
(a) subsection (4), but only in cases where that good is not taken out of the charge to duty under section 30A(3) or 40A(1)(a) of TCTA 2018 by regulations made under section 30B(1)(a) or 40B(1)(a) of that Act, or
(b) subsection (5)(b), but only in cases where the import results from entry into Northern Ireland from the Isle of Man,
the value of that CBAM good is the same as the value of those goods determined for customs purposes in accordance with Chapter 3 of Title II of UCC 2013.
(5) In the case of a CBAM good which is described in the following subsections of section 144—
(a) subsection (4), but only in cases where that good is taken out of the charge to duty under section 30A(3) or 40A(1)(a) of TCTA 2018 by regulations made under section 30B(1)(a) or 40B(1)(a) of that Act, or
(b) subsection (5)(a),
the value of the CBAM good is to be determined in accordance with Chapter 3 of Title II of UCC 2013.
(6) For the purposes of a determination under the applied legislation referred to in paragraph (5), the CBAM good is to be treated as if it—
(a) is a chargeable good for the purposes of Part 1 of TCTA 2018, and
(b) has been brought into the customs territory of the European Union.
(7) For the purposes of a valuation under the applied legislation referred to in paragraphs (3) to (5), goods that are expected to be imported for the purposes of paragraph 2(2)(b) of Schedule 17 are to be treated as imported goods.
(8) In paragraph (3), “presented to Customs on import” has the meaning given by section 34 of TCTA 2018.

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Source: https://www.legislation.gov.uk/uksi/2026/802/regulation/3 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.