Regulation 17 Amendment of the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026

(1)

The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026^f1 are amended as follows.

(2)

In regulation 5, after paragraph (d) insert—

“(e)

where applicable, that section 147(2) applies to the good^f2.”.

(3)

In regulation 10—

(a)

in paragraph (1), after sub-paragraph (d) insert—

“(e)

where a default value is being used to determine the emissions embodied in the CBAM good, the level of the default value;

(f)

where actual emissions data are being used to determine the emissions embodied in the CBAM good, the emissions intensity which must be verified by a verifier;

(g)

whether the CBAM good was produced using another CBAM good which meets the conditions in section 147(3)(a) and (b).”;

(b)

after paragraph (3), insert—

“(4)

In this regulation—

“CBAMEV Regulations” means the Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026;

“default value” has the meaning given by regulation 2 of the CBAMEV Regulations;

“emissions intensity” has the meaning given by step 7 of regulation 5 of the CBAMEV Regulations;

“verifier” has the meaning given by regulation 12 of the CBAMEV Regulations.”.

Annotations

Footnotes

f1: S.I. 2026/802.
f2: Regulation 2(a) of S.I. 2026/802 provides that, unless stated otherwise, references to a section are to sections of FA 2026.