Regulation 7 Information to be provided on registrationI1

United Kingdom Not yet in force

(1)

A person who is required to register with HMRC^f1 under paragraph 2(1) of Schedule 17 must provide the following information when registering—

(a)

the person’s name, correspondence address, telephone number and (where available) email address,

(b)

where information is provided by an officer or employee of the person on behalf of that person, the officer’s or employee’s name, position in the business^f2, telephone number and (where available) email address,

(c)

the address of the person’s principal place of business (if different from sub-paragraph (a)),

(d)

whether the business is carried on by an individual, a limited company, partnership or other unincorporated body, or in any other capacity,

(e)

the person’s EORI number,

(f)

the person’s VAT registration number, if that person has such a number,

(g)

the date on which the person triggered registration under paragraph 2(2) of Schedule 17,

(h)

the value of the CBAM goods which the person imported^f3, or expects to import, during the period specified by paragraph 2(2)(a) or (b) of Schedule 17, as applicable, and

(i)

the estimated weight of the CBAM goods in each CBAM sector^f4 which the person expects to import into the United Kingdom in the period of 12 months beginning with the date on which the person triggered registration.

(2)

In this regulation—

“EORI number” means a valid Economic Operators' Identification Number assigned by HMRC on the registration of the applicant under Article 9 of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code^f5, read with Articles 5 and 6 of Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code^f6;
“VAT registration number” means the number allocated by the Commissioners to a person registered under the Value Added Tax Act 1994^f7.

Annotations

Commencement

I1: Reg. 7 in force at 1.1.2027, see reg. 1(2)

Footnotes

f1: “HMRC” has the meaning given by section 155(1) of FA 2026.
f2: “Business” has the meaning given by section 155(1) of FA 2026.
f3: “Import” has the meaning given by section 155(1) of FA 2026.
f4: “CBAM sector” has the meaning given by section 149(4) of FA 2026.
f5: EUR 2013/952; Article 9 was amended by S.I. 2019/715 (which was itself amended by S.I. 2020/1379 before it came into force).
f6: EUR 2015/2446; Article 5 was amended by S.I. 2019/715 (which was itself amended by S.I. 2020/1379 before it came into force). Article 6 was amended by S.I. 2019/715 (which was itself amended by S.I. 2020/1379 before it came into force) and S.I. 2025/20.
f7: 1994 c. 23.