Check if you鈥檙e classed as the importer for Carbon Border Adjustment Mechanism (CBAM)
Find out if you鈥檙e classed as the importer when checking if you鈥檒l need to register for the Carbon Border Adjustment Mechanism (CBAM).
You鈥檒l听be liable for Carbon Border Adjustment Mechanism (CBAM) if听you鈥檙e听the importer (the liable person) of the CBAM 驳辞辞诲蝉听补苍诲听测辞耻鈥檙别听别蝉迟补产濒颈蝉丑别诲听别颈迟丑别谤:
- in the听UK听
- outside of the UK听
When you鈥檙e classed as the importer
You鈥檙e听classed as the importer if听you鈥檙e an individual or organisation importing CBAM goods into the UK, and听if there are:听
- customs duties to pay,听you鈥檙e听the individual or organisation named on the import declaration (even if someone is declaring the goods on your behalf)听
- no customs duties to pay,听you鈥檙e听the individual or organisation importing听those goods (even if听someone听else听is importing听them听on your behalf)
Definition of an organisation
An organisation can be a:听
- small or medium-sized enterprise听
- large business听
- government department or other public authority听carrying out business for commercial purposes听
- charity听
This list is not exhaustive.
If someone is importing CBAM goods on your behalf
If someone is importing CBAM goods听and completes the import declaration (where one is needed)听on your behalf,听you鈥檒l听still be classed as the importer.听
Someone importing听CBAM听goods on your behalf could be:听
- a tax agent (acting on your behalf)听
- an employee听
- a听freight forwarder听
- a听haulier听(driver)听
- a听customs broker听
- express operator听
- fast parcel operator
If you鈥檙e the importer
If you鈥檙e the importer, you can check when imported CBAM goods do not contribute towards the registration threshold.