Logistics experts issue warning over upcoming Carbon Border Adjustment Mechanism changes
Logistics experts Simpex Express has warned firms on the new UK Carbon Border Adjustment Mechanism (CBAM) changes happening next year, calling for clear monitoring and record keeping.
From 1 January 2027, UK CBAM will apply to certain imports within the aluminium, cement, fertiliser, hydrogen, iron and steel sectors.
For affected businesses, CBAM will bring new responsibilities around identifying relevant goods, monitoring import values, record keeping, reporting and ultimately accounting for any CBAM liability.
Simpex Express also warns businesses about the difference between UK CBAM and EU CBAM.
The UK scheme has its own rules and calculations and businesses should not assume that goods which have already been subject to EU CBAM have automatically been dealt with for UK purposes.
Where an eligible carbon price has already been paid overseas, relief may be available, but this will still need to be considered under the UK rules.
Although CBAM responsibility remains with the importer, the information recorded on customs declarations – including commodity codes, values and customs procedures – can have a direct impact on a business's CBAM position.
Incorrect information at import could therefore become a much more costly and time-consuming issue further down the line.
Gary Smith-Watson (pictured), managing director of Samphire Customs, said: “CBAM is another example of why customs is about much more than completing a declaration.
“The responsibility remains with the importer, but having an experienced customs agent and making sure the correct information is recorded from the outset will become increasingly important.”
Samphire Customs is already preparing its teams for UK CBAM ahead of January 2027 and is encouraging businesses importing potentially affected goods to start reviewing their commodity codes, import values and supply chains now.
