{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-5",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-5.json",
  "legislation": "uksi/2026/802",
  "legislation_title": "The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Requirements to keep records",
  "text": "A person who imports a CBAM good in the course of a business must keep a record evidencing the following for that good—\n(a) the 8 digit commodity code and description for the good;\n(b) the date the good was imported into the United Kingdom;\n(c) the value of the good;\n(d) the weight of the good.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 5 in force at 1.1.2027, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "“Commodity code” has the meaning given by paragraph 2(1) of Schedule 16 to FA 2026."
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/2026/802",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2026/995",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/802/regulation/5",
    "retrieved_at": "2026-10-28T20:57:51.676565+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}