# The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026, Regulation 5: Requirements to keep records

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

A person who imports a CBAM good in the course of a business must keep a record evidencing the following for that good—
(a) the 8 digit commodity code and description for the good;
(b) the date the good was imported into the United Kingdom;
(c) the value of the good;
(d) the weight of the good.

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Source: https://www.legislation.gov.uk/uksi/2026/802/regulation/5 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.