The liable person is the person who is responsible for registering, submitting returns and paying the UK CBAM to HMRC. The UK proposed that the liable person will be the person responsible for the goods when they are released into free circulation or, where there are no customs controls, the person on whose behalf the goods are moved to the UK.

Note: Individuals importing CBAM goods for personal use will not be liable for the UK CBAM.

Source: GOV.UK

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