The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
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Change 1
9 Carbon pricing verification form
(1) An importer who intends to claim carbon price relief in relation to a CBAM good must obtain a carbon pricing verification form that has been completed by a verifier and provided by the verifier to the installation that manufactured the good. (2) For the purposes of paragraph (1), a “carbon pricing verification form” is a form published by HMRC which contains the further information and a declaration to be completed by the verifier, as specified in a notice published by the Commissioners.
9 Carbon pricing verification form
(1) An importer who intends to claim carbon price relief in relation to a CBAM good must obtain a carbon pricing verification form that has been completed by a verifier and provided by the verifier to the installation that manufactured the good. (2) For the purposes of paragraph (1), a “carbon pricing verification form” is a form published by HMRC which contains the further information and a declaration to be completed by the verifier, as specified in a notice published by the Commissioners.
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