Which sectors will a UK CBAM initially apply to?
The UK CBAM will apply to imports of specific goods in the aluminum, cement, fertilizers, hydrogen, and iron and steel sectors from 1 January 2027.
Regarding greenhouse gas coverage, it will include carbon dioxide (CO2) emissions across all sectors, as well as nitrous oxide (NO2) for fertilizers, and perfluorocarbons (PFSs) for aluminum.
The UK CBAM will cover both direct emissions related to the production processes of the CBAM goods, as well as indirect emissions related to the production of electricity consumed during their production.
Details of Commodity codes within scope of UK CBAM at: Commodity codes within scope of UK CBAM?
Source: GOV.UK