HM Revenue and Customs has published illustrative carbon costs for cement imports under the UK CBAM, which starts on 1 January 2027. The worked example uses a cement sector rate of GBP8.78 per tonne of CO2e and produces indicative charges of about GBP12.58 per tonne of imported clinker and GBP12.07 per tonne of non-white Portland cement, before overseas carbon price relief. The numbers are based on an average UK ETS allowance price of GBP58.15 per tonne for July to September 2026 and reflect the planned phase-out of free allocations for domestic producers. The guidance also covers monitoring, reporting and verification. Overseas producers using actual emissions data must appoint an accredited verifier, and verification generally requires a physical site visit. Importers can use default values instead, but returns filed on that basis cannot later be switched to actual data. HMRC is inviting technical feedback until 13 November, with the final January to March 2027 rate expected before the end of the year.
