Section 143 Charge to CBAM
United Kingdom
(1)
CBAM is charged on the emissions embodied in a CBAM good when the good is imported into the United Kingdom.
(2)
In this Part, “CBAM good” means a good specified by Schedule 16 (but see section 145(3)).
(3)
Schedule 16 specifies the following kinds of goods—
(a)
aluminium goods;
(b)
cement;
(c)
fertilisers;
(d)
hydrogen;
(e)
iron and steel goods.