Carbon Border Adjustment Mechanism (CBAM) for Northern Ireland businesses
Introduction
Guidance
Last updated: 21 April 2026
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.
This guide includes CBAM guidance, a toolkit and resources for businesses and a list of CBAM frequently asked questions.