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Legislation
Finance Act 2026

Crossheading The charge

  • Section 143 Charge to CBAM
  • Section 144 Importation
  • Section 145 Goods processed under a special customs procedure
  • Section 146 Person liable: the importer
  • Section 147 Exemptions
  • Section 148 Embodied emissions
  • Section 149 Rate
  • Section 150 Carbon price relief
  1. Part 5 Carbon border adjustment mechanism
  2. Crossheading The charge

Crossheading The charge

From legislation.gov.uk

Contents

  1. Section 143 Charge to CBAM
  2. Section 144 Importation
  3. Section 145 Goods processed under a special customs procedure
  4. Section 146 Person liable: the importer
  5. Section 147 Exemptions
  6. Section 148 Embodied emissions
  7. Section 149 Rate
  8. Section 150 Carbon price relief
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