Question to the HM Treasury:

To ask His Majesty's Government whether they (1) are preparing, and (2) will provide, guidance to businesses in Northern Ireland on the impact of the EU Carbon Border Adjustment Mechanism.

Following its transitional period, the EU Carbon Border Adjustment Mechanism (CBAM) will enter its definitive regime from January 2026. UK officials have been discussing CBAM requirements with the EU and engaging affected businesses to support them in responding to new requirements.

For goods moving from Northern Ireland into the EU, guidance is a matter for the European Commission and EU Member States. The Commission website [1] is the most up to date source of information for businesses seeking guidance on requirements.

Businesses experiencing EU market access issues in relation to CBAM may wish to seek additional support via the Government’s UK Export Support Service [2].

[1] https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en

[2] https://www.great.gov.uk/support/get-in-touch/