Easy CBAM Compliance
Your suppliers’ emissions are about to become your tax bill. Enistic collects the data, calculates the liability and prepares the numbers behind your CBAM returns, so procurement and finance are not chasing spreadsheets across three continents.
100%
compliance record since 2002
5,000+
compliance reports filed
98%
client renewal rate
Find out what CBAM will actually cost you
Tell us what you import and export. A named Enistic consultant will come back to you with a clear picture of your exposure.
- Which of your goods are in scope, checked by commodity code
- Whether you are the liable importer, even if a broker files your declarations
- Your likely UK CBAM registration date and first payment date
- Your EU CBAM position if you export to Europe
- A realistic view of the supplier data you will need to collect, and when to start
BOOK YOUR FREE CBAM ASSESSMENT
Submit your details and a named CBAM consultant will be in touch.
CBAM is a data problem before it is a tax problem
From 1 January 2027, UK importers of aluminium, cement, fertiliser, hydrogen, iron and steel must record the emissions embodied in every consignment and pay a carbon charge on them. The EU has been charging since January 2026.
Filing the return is the straightforward part. The difficult part is extracting verifiable, installation level emissions data from suppliers who have never been asked for it, in a format HMRC and EU competent authorities will accept.
That is exactly what our platform was built to do. Enistic has been collecting, checking and reporting carbon data for large UK importers and manufacturers since 2002, with automated supplier data requests, product level carbon footprints and full audit trails as standard.
100% guaranteed compliance
Over 5,000 reports filed since 2002 and our clients have never failed. That is why we guarantee ESOS compliance.
AI-enabled platform
We have trained our AI to help draft your report, saving months versus manual work, with built-in workflows covering every requirement.
In-house auditors
First-class physical audits by our in-house auditors, plus unlimited access to our ESOS Lead Assessors whenever you need help.
Two schemes, two sets of obligations
If you import into the UK and export to the EU, you are dealing with both. The rules are similar in principle and different in almost every detail that matters.
UK CBAM
- From 1 January 2027
- Covers goods in five sectors: aluminium, cement, fertiliser, hydrogen, iron and steel. Goods are identified by commodity code. Glass and ceramics are not in scope from 2027.
- The liable person is the importer, meaning the business in whose name the goods are declared at the border. Using a broker, freight forwarder or haulier does not transfer that liability.
- Registration is triggered at £50,000 of CBAM goods over a rolling 12 months, or if you expect to cross it in the next 30 days.
- Record keeping starts 1 January 2027 and records must be kept for six years. This applies even if you never cross the registration threshold.
- The charge is embodied emissions multiplied by a sector CBAM rate, less Carbon Price Relief for carbon already paid overseas.
- Indirect emissions are excluded until 2029 at the earliest.
EU CBAM
- Live since 1 Janury 2026
- Covers iron, steel, aluminium, cement, fertilisers, hydrogen and electricity
- A single de minimis threshold of 50 tonnes of CBAM goods per importer per calendar year applies. It does not apply to hydrogen or electricity.
- Importers above the threshold must hold authorised CBAM declarant status before goods are released for free circulation.
- Certificate sales open on 1 February 2027. The first annual declaration and certificate surrender, covering 2026 imports, is due by 30 September 2027.
- UK exporters are not currently exempt. UK and EU emissions trading scheme linkage would create the conditions for a mutual exemption, but it is not yet in force.
What happens, and when?
The first UK payment is not due until 2028. The data collection that makes it possible needs to start now.
Map your exposure and open supplier conversation
Now to December 2026
Check your goods against the in-scope commodity codes, confirm who is the liable importer on each route, and start requesting emissions data from suppliers. A trial UK CBAM rate is expected in the final quarter of 2026, which will let you model cost for the first time.
UK CBAM starts and record keeping becomes mandatory
1 January 2027
Every import of CBAM goods from this date must be recorded and kept for six years, whether or not you end up registering. CBAM rates are published quarterly from this point.
3
EU CBAM certificate sales open
1 February 2027
If you export to the EU, or import into an EU entity, this is when the financial obligation becomes real cash rather than an accounting provision.
4
First EU CBAM declaration and certificate surrender
30 September 2027
Covering emissions embodied in goods imported into the EU during 2026, with verified emissions data.
5
Register with HMRC
By 31 January 2028
UK CBAM registration opens by 1 January 2028. If you crossed the £50,000 threshold during 2027, you must register by 31 January 2028 through your Government Gateway account.
6
First UK CBAM return and payment
31 May 2028
The first accounting period runs from 1 January to 31 December 2027 and is paid in one go. From then on, UK CBAM moves to quarterly returns with a shorter payment window.
What we handle for you
We combine an AI-enabled platform with in-house carbon expertise, so CBAM becomes a process your team runs rather than a project that consumes it.
Scope assessment by commodity code
We check your import and export lines against the in-scope goods lists for both schemes, and confirm where liability actually sits.
Supplier data collection at scale
Automated, multi-language data requests to your suppliers, with chasing and validation built in. Available in six languages across multi-site and multi-user structures.
Product carbon footprints
ISO 14067 product carbon footprints and EPDs where installation level data is unavailable, produced by our in-house consultants.
Carbon Price Relief evidence
We track carbon prices already paid overseas and hold the supporting evidence, so you are not taxed twice on the same tonne.
Liability forecasting
Model your CBAM cost against published rates and sourcing scenarios, so procurement can make decisions before the invoice lands.
Named consultant support
Unlimited access to a named consultant who knows your supply chain. One simple monthly payment, no hidden costs.