CBAM Pulse
Published

HMRC adds UK CBAM emails to genuine-contact guidance

HMRC's genuine-contact guidance added a Carbon Border Adjustment Mechanism section on 12 October 2026. It says HMRC may email potentially affected UK importers to explain CBAM, which imported goods it will apply to, and who is likely to be affected. This is contact guidance, not a new substantive CBAM obligation.

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What changed

  • The guidance says HMRC may send an email to people importing goods into the UK who may be affected by UK CBAM, explaining the tax, goods and potentially affected businesses.
  • The official change history dates the CBAM addition to 12 October. The page's 15 October change concerns an OCAB survey invitation, not the CBAM addition.
  • The guidance describes a category of HMRC contact; it does not authenticate any individual email. This briefing supplies no sender-address whitelist, response deadline or request for personal information.
  • This operational notice does not create a registration, reporting or payment obligation. UK CBAM is separate from EU CBAM; EU CBAM rules and CBAM Pulse calculator assumptions are unchanged by this notice.

Who may be affected

UK importers who receive CBAM-related contact and advisers supporting them. HMRC's UK CBAM collection identifies specified goods in the aluminium, cement, fertiliser, hydrogen, and iron-and-steel sectors; this notice does not decide an individual business's liability.

Official sources

Summary prepared by CBAM Pulse from the official sources linked above. It is informational only and not legal, tax, or customs advice. In case of any difference, the official text prevails.