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Check the default values for the Carbon Border Adjustment Mechanism (CBAM)
Geography: United Kingdom
What changed
HMRC provides guidance on CBAM default values, when to use them and when to combine them with actual emissions. The abstract does not state the values or identify covered goods.
Evidence: Primary official source — notice/guidance · Open Government Licence v3.0 · added 17 Oct 2026
Why this matters for buyers
The guidance may inform emissions calculations for purchases falling within CBAM scope. Buyers should verify applicability rather than assume all equipment is covered.
Procurement implications
- Verify whether purchased goods fall within CBAM scope.
- Check the applicable default values and conditions for their use.
- Confirm when actual emissions data should be combined with default values.