Generating Results…
RSustain UK

CBAM & Regulatory Readiness Results

Assessment completed —

Pillar Readiness Scores

Regulatory Applicability

Top Priority Actions

Your Report

CBAM Compass Pro

Unlock the Complete Assessment

Your free screening is complete. Pro tier unlocks the full report with section-by-section breakdown, CN code database, cost calculator with 3 ETS scenarios, supplier data request templates, compliance timeline, radar chart, and branded PDF.

Radar chart Section breakdown CN code lookup Cost calculator Supplier templates Reporting timeline Branded PDF with logo
Monthly Annual Save 17%
Schedule a Discussion

Cancel anytime. Instant access after payment.

Need expert guidance?

Our CBAM and UK SRS advisory team can help you build a compliant, audit-ready response — from supplier data collection to board-level disclosure architecture.

Schedule a Discussion WhatsApp Us Book a Call
Regulatory Readiness Assessment
CBAM & UK SRS Compass
Organisation—
Region—
Date—
Overall Exposure Classification
—
—
Overall Score
—
CBAM Exposure
—
UK SRS Readiness
—
Commercial Risk
Top Priority Actions
Regulatory Applicability
Powered by RSustain UK · rsustain.co.uk
associate@rsustain.co.uk  |  +44 7876 096 717
Disclaimer: This report is for decision-support purposes only. It does not constitute verification, assurance, legal advice, or regulatory confirmation. Scores are indicative based on self-reported data. Engage qualified advisors before making compliance decisions. © RSustain UK 2026 — All rights reserved.

CBAM Frequently Asked Questions

Common questions about the EU Carbon Border Adjustment Mechanism and how it affects UK and international businesses.

The EU Carbon Border Adjustment Mechanism (CBAM), enacted under Regulation (EU) 2023/956, is a carbon tariff on imports of carbon-intensive goods into the EU. The transitional reporting period ran from October 2023 to December 2025. The definitive phase began on 1 January 2026, requiring importers to purchase and surrender CBAM certificates. The first certificate surrender deadline is 31 May 2027, covering calendar year 2026 imports. CBAM currently covers six sectors: cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen.
The first CBAM certificate surrender is due on 31 May 2027. This covers embedded emissions in CBAM goods imported during calendar year 2026. Authorised CBAM declarant registration must be obtained before importing CBAM goods from 1 January 2026, but the financial obligation (purchasing and surrendering certificates) first crystallises on 31 May 2027.
The UK CBAM, enacted through the Finance Act (No. 2) 2025, covers five product categories: aluminium, cement, fertiliser, hydrogen, and iron and steel. Ceramics and glass were included in the initial consultation but were excluded from the final legislation. The UK CBAM is expected to commence from 1 January 2027, with the first reporting period covering 2027. For details, see RSustain advisory services.
The EU ETS free allocation for CBAM sectors is being phased down linearly from 2026 to 2034. In 2026, free allocation is at 97.5% (CBAM covers 2.5%). This reduces progressively: approximately 87.5% by 2028, 75% by 2030, 50% by 2032, reaching 0% (full CBAM cost) by 2034. Each year the CBAM certificate obligation increases correspondingly, meaning importers should plan for escalating costs over this 9-year phase-down period.
These are two distinct obligations. Authorised CBAM declarant registration must be obtained before importing CBAM goods from 1 January 2026 — this is a registration requirement with the CBAM registry in the Member State of import. Certificate purchase and surrender is the financial obligation: declarants must purchase CBAM certificates (priced at the weekly EU ETS auction price) and surrender them annually by 31 May, with the first surrender covering CY2026 imports due by 31 May 2027.
If you cannot obtain actual installation-level emissions data from your suppliers, you must use EU default reference values published by the European Commission. These default values are typically 30–60% higher than actual verified emissions, meaning your CBAM certificate costs will be significantly higher. Investing in supplier engagement and actual data collection is strongly recommended to reduce CBAM liability. RSustain provides supplier engagement templates and advisory support.
Yes. The full 45-question CBAM Compass assessment is completely free with no login required. The free tier provides your overall readiness score, 3 pillar breakdowns, regulatory applicability analysis, top 3 priority actions, and a summary PDF download. The Pro tier (£39/month or £390/year) unlocks additional features: detailed section-by-section breakdown, CN code database lookup, CBAM cost calculator with 3 ETS price scenarios, supplier data request templates, compliance timeline, radar chart, and a branded PDF report with your company logo.
The UK Sustainability Reporting Standards (UK SRS), aligned with IFRS S1 and S2, require UK-listed companies and large PIEs to make climate-related financial disclosures. While UK SRS and EU CBAM are separate regulatory regimes, they share data dependencies: both require robust Scope 1 and Scope 2 GHG inventories, emission factor management, and third-party verification readiness. Organisations subject to both need an integrated data and governance architecture. RSustain's advisory services cover both regimes.