# The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026, Regulation 9: Period for monitoring relevant emissions


(1) Relevant emissions must be monitored over a period of a calendar year (a “monitoring period”).
(2) For a CBAM good imported before 1st January 2028, the monitoring period must be either—
(a) the most recent of the calendar years for which there are verified emissions data from the calendar year in which the good was imported or the preceding calendar year, or
(b) the calendar year in which the good was produced.
(3) For a CBAM good imported on or after 1st January 2028, the monitoring period must be either—
(a) the most recent of the calendar years for which there are verified emissions data from the two calendar years preceding the calendar year in which the good was imported, or
(b) the calendar year in which the good was produced.
(4) Where the imported CBAM good is produced using precursor goods, the monitoring period for any precursor good must be either—
(a) the same as the monitoring period for the imported CBAM good, or
(b) the calendar year in which the precursor good was produced.
(5) The Commissioners may publish a notice specifying further provision about monitoring periods, including further provision about the application of paragraph (4) to different classes of precursor goods.

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Source: https://www.legislation.gov.uk/uksi/2026/995/regulation/9 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.