목차
Title page 1
Contents 4
Foreword 5
1. About you 6
2. Introduction 8
3. The current carbon pricing environment in the UK 13
4. Overview of the UK CBAM 14
5. Applying the UK CBAM 17
6. Calculating the UK CBAM liability 20
7. Administration, payment and compliance of the UK CBAM 34
8. Glossary of terms 41
9. Assessment of impacts 43
10. Summary of consultation questions 50
11. The consultation process 54
Annex A: Commodity codes within scope of UK CBAM 57
Annex B: Historic Trade flows in sectors within CBAM scope 62
Figures 9
FIGURE 1. OVERVIEW OF UK AND INTERNATIONAL ACTION ON CARBON PRICING AND CARBON LEAKAGE 9
FIGURE 2. OVERVIEW OF THE UK CBAM PROCESS 16
FIGURE 3. STEP 1 OF UK CBAM PROCESS 17
FIGURE 4. THE APPLICATION OF CARBON PRICING ON EMISSIONS BY THE UK ETS COMPARED WITH THE UK CBAM ON THE SAME COMPLEX GOOD 19
FIGURE 5. CALCULATING THE CBAM LIABILITY COVERS THE STEPS OF CALCULATING EMBODIED EMISSIONS, THE UK EFFECTIVE CARBON PRICE... 20
FIGURE 6. THE CBAM LIABILITY CALCULATION 20
FIGURE 7. UK PRICING MECHANISMS CURRENTLY EXPECTED TO BE IN PLACE FOR 2027 BASED ON ANNOUNCED GOVERNMENT POLICY 27
FIGURE 8. DETERMINING THE UK CBAM RATE FOR A GIVEN SECTOR 28
FIGURE 9. ILLUSTRATIVE EXAMPLE OF UK CBAM RATE CALCULATION 28
FIGURE 10. SECOND ILLUSTRATIVE EXAMPLE OF UK CBAM RATE CALCULATION 29
FIGURE 11. EXPLICIT CARBON PRICES 30
FIGURE 12. INFORMATION REQUIRED TO ASCERTAIN CARBON PRICE PAID OVERSEAS PER TONNE OF CO₂E 32
FIGURE 13. ILLUSTRATIVE EXAMPLE OF CARBON PRICE PAID OVERSEAS 32
FIGURE 14. ADMINISTRATION AND PAYMENT OF THE CBAM 34
FIGURE 15. MINIMUM REGISTRATION THRESHOLD TESTS 36
FIGURE 16. TIMETABLE FOR RETURNS AND PAYMENTS (FIRST ACCOUNTING PERIOD) 38
FIGURE 17. TIMETABLE FOR RETURNS AND PAYMENTS (SECOND ACCOUNTING PERIOD ONWARDS) 38
Annex Tables 62
Table 1. CBAM imports by sector 62
Table 2. Top 10 origin markets of CBAM imports, and imports of LDC origin 62
Table 3. Export Dependency of top 10 (in value terms) exporters of CBAM goods to the UK 63
Table 4. Top 5 Importers to the UK of CBAM goods from least developed countries (LDCs) 64
