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UK Unveils CBAM Emissions Calculation and Verification Framework to Ensure Transparency of Import Carbon Costs

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2026-05-12
     The UK government has published draft rules on emissions and verification under its CBAM, setting out a clear framework for calculating and validating embedded carbon emissions in imported goods, scheduled to take effect on 1 January 2027 and covering the entire UK, including Northern Ireland. The draft expresses emissions in metric tons of carbon dioxide equivalent (CO₂e) and allows two calculation methods: if default values are used, emissions are calculated by multiplying the weight of the CBAM goods by the relevant default factor; where actual emissions data are available, a step‑by‑step approach is applied, including identifying the monitoring period, calculating total production emissions, converting them into CO₂e, incorporating emissions from precursor goods, determining emissions intensity, and multiplying by the product weight.
 
     The draft also spells out monitoring and verification procedures, requiring importers to retain detailed records for 6 calendar years, including information on production installations, operators, emissions intensity, monitoring periods, and third‑party verification reports, with independent accreditation bodies auditing these to ensure technical robustness and independence. Industry stakeholders warn that if imported steel products are assessed using overly optimistic global default values, high‑carbon imports could effectively face lower carbon costs than UK domestic steelmakers, who already bear high carbon prices under domestic schemes, potentially undermining decarbonization efforts and weakening domestic supply‑chain competitiveness. As a result, the sector is urging the government to adopt more conservative, EU‑style default values, introduce product‑ and production‑route‑specific benchmarks, and broaden CBAM coverage to downstream steel products to maintain a level playing field and support long‑term low‑carbon development.
英國
CBAM排放計算與查證框架
進口產品
碳成本
產線資訊
排放強度
監測期間與第三方驗證報告
獨立認證機構
轉型
競爭力
UK
CBAM Emissions Calculation and Verification Framework
imported products
carbon cost
information on production installations
operators
emissions intensity
monitoring periods
third‑party verification reports
independent accreditation bodies
transformation
competitiveness
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2026-05-12

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