The Carbon Border Adjustment Mechanism (CBAM) is an EU system, introduced in 2023 and fully in place from 2026. It applies a carbon cost to certain imported goods so they face the same climate‑related charges as goods produced in the EU. A UK CBAM will follow in 2027. This is relevant for Northern Ireland businesses trading with both the EU and the UK, as they may be affected by both CBAM systems.

Detailed guidance and toolkit documents have been developed and are available on NI Business Info. These resources provide companies with a clear, practical starting point, helping them understand and work through the initial compliance requirements. They are openly accessible and can be downloaded and used by any business preparing for CBAM.  

Carbon Border Adjustment Mechanism (CBAM) for Northern Ireland businesses