# Finance Act 2026, Section 143: Charge to CBAM

Extent: E+W+S+N.I.

(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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/143 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-143
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.