# The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026, Regulation 3: Emissions attributable to the production of a CBAM good


For the purposes of section 148 of FA 2026, emissions that are attributable to the production of a CBAM good means an amount, in tonnes of carbon dioxide equivalent, which must be determined in accordance with this Part.

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Source: https://www.legislation.gov.uk/uksi/2026/995/regulation/3 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.