The Carbon Border Adjustment Mechanism Transitory Provision Regulations 2026 establish interim arrangements ahead of the full implementation of CBAM under Part 5 of the Finance Act 2026. The mechanism will apply to imports of certain goods into the UK, requiring businesses to report and manage carbon emissions associated with their products. These transitory provisions set out how the scheme will operate during its initial phase before permanent rules take effect.
Source: legislation.gov.uk – Read the original