# The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026, Regulation 17: Amendment of the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026


(1) The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026 are amended as follows.
(2) In regulation 5, after paragraph (d) insert—
“(e) where applicable, that section 147(2) applies to the good.”.
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2026/995/regulation/17 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.