Section 143 | Charge to CBAM

(1)CBAM is charged on the emissions embodied in a CBAM good when the good is imported into the United Kingdom.

(2)In this Part, “CBAM good” means a good specified by Schedule 16 (but see section 145(3)).

(3)Schedule 16 specifies the following kinds of goods—

(a)aluminium goods;

(b)cement;

(c)fertilisers;

(d)hydrogen;

(e)iron and steel goods.