UK CBAM
A tax on goods imported into the UK from 1 January 2027, charged on the importer and paid to HMRC.
Five sectors; £50,000 or more of CBAM goods triggers registration.Software · CBAM, cited
CBAM software: the UK tax, the EU regime, and the data underneath
CBAM software calculates the emissions embedded in imported goods, installation by installation, and prepares what an importer files.
The UK CBAM is a tax on imports from 1 January 2027 and is not the EU CBAM; this page sets out what software must do for each, cited to the provision, and lists the 21 vendors whose own pages claim CBAM — this site has tested no products and ranks none.
What CBAM software does
Six jobs, from commodity code to filing
CBAM software turns an importer’s customs data and its suppliers’ emissions data into the figure a carbon border adjustment mechanism charges.
It does six jobs in order: classify the goods, track the threshold, collect producer data, calculate the embedded emissions, choose actual or default values, and file with the evidence kept.
The calculation is short; the producer data is the work, because it comes from installations the importer does not own, often in another country and another language.
The UK version of the duty is read instrument by instrument on the UK CBAM, and sorted into what an importer registers, files and pays on CBAM reporting requirements in the UK.
This page asks a narrower question: what must a platform hold to carry those duties, and how would you test it?
- 1
Classify the goods
Match each import to the commodity codes the regime lists, and reject the codes it excludes.
- 2
Track the threshold
UK: aggregate value of CBAM goods, £50,000 or more. EU: 50 tonnes. Different units, different tests.
- 3
Collect producer data
Verified emissions intensity from each installation that made the goods, usually outside the UK and the EU.
- 4
Calculate embedded emissions
Weight × intensity per functional unit, plus precursor emissions under the system boundaries.
- 5
Choose actual or default
Verified actual data where it exists; the government default value where it does not.
- 6
File and keep the evidence
A UK return to HMRC, or an EU declaration — separately — with the records behind each figure.
UK CBAM is not EU CBAM
Two mechanisms, two authorities, one set of installations
“CBAM” in a vendor’s brochure almost always means the EU CBAM, because the EU’s regime started first; a UK importer needs to know which one a product was built for.
The UK CBAM is a tax charged under Part 5 of the Finance Act 2026 on goods imported into the UK on or after 1 January 2027, with the importer as the person liable.
The EU CBAM’s definitive regime applies from 1 January 2026, in the European Commission’s words, and EU importers above a single mass-based threshold of 50 tonnes must apply to become authorised CBAM declarants.
HMRC’s policy summary says the UK’s monitoring and verification methods are “broadly designed to support interoperability with the EU CBAM, helping to reduce administrative burdens.”
Interoperability of method is not mutual recognition of liability: no linking agreement was in force as at 10 September 2026, on a search of HMRC’s CBAM pages and legislation.gov.uk.
Read the two regimes side by side
| UK CBAM | EU CBAM | |
|---|---|---|
| What it is | A tax on imports, administered by HMRC | The EU’s border mechanism, run by the Commission and member-state authorities |
| From | Goods imported on or after 1 January 2027 | Definitive regime from 1 January 2026 |
| Who acts | The importer, who registers, files a return and pays | An authorised CBAM declarant (the importer or its indirect customs representative) |
| Threshold | £50,000 or more of CBAM goods, by aggregate value | More than 50 tonnes of CBAM goods, by mass |
| Sectors | Aluminium, cement, fertiliser, hydrogen, iron and steel | Cement, iron and steel, aluminium, fertilisers, electricity, hydrogen |
| Price | The CBAM rate, set from the sectoral domestic price (s.149(1)); not published as at 30 Sep 2026 | CBAM certificates, priced as a quarterly average in 2026 and a weekly average from 2027 |
The UK–EU Common Understanding of 19 May 2025 says the two sides should work towards linking their emissions trading systems and towards mutual exemptions from their CBAMs; it is an aim, not an agreement.
Until a signed linking agreement exists, both CBAMs apply in both directions, so a UK producer selling into the EU and a UK importer buying from abroad may each need a platform for a different regime.
An imported
CBAM good
CBAM good
EU CBAM
The EU’s mechanism, in its definitive regime since 1 January 2026, run through authorised CBAM declarants.
Six sectors, including electricity; a 50-tonne threshold.The UK CBAM in four facts
A tax with a registration, a return and a payment
The UK CBAM is a tax, so the software question is about a tax return, not a disclosure.
It commences on 1 January 2027 on specified goods imported into the UK, including Northern Ireland, and goods entering from the Crown Dependencies, the Overseas Territories and the UK Continental Shelf are caught too, according to HMRC’s policy summary.
The person liable is the importer — the person in whose name, or on whose behalf, the customs declaration is made — and HMRC says a tax agent “cannot register for CBAM on behalf of the liable person”.
Registration opens on 1 January 2028, a year after liability begins, according to HMRC’s CBAM collection; the gap is bridged by transitory regulations, not by a holiday.
Read what is out of scope
Under section 147(1) of the Finance Act 2026, CBAM is not charged where the importer is neither registrable nor registered, or imports otherwise than in the course of a business.
Goods of UK origin under the UK’s non-preferential rules of origin are out, and so are private individuals importing for non-commercial purposes.
Glass and ceramics were consulted on and left out of the final design.
Section 158(2) lets the Treasury modify the registration and accounting-period rules for anyone triggering registration in 2027 or 2028, so the first two years’ mechanics are open to transitory easement.
Charged on
Imports from 1 Jan 2027Embodied emissions in a CBAM good (s.143(1), s.158(1))Liable person
The importerNot the overseas producer, not a tax agent (s.146(1))Registration trigger
£50,000 or moreAggregate value of CBAM goods (Sch 17 para 2(2))Register opens
1 January 2028A year after the tax starts; liability runs from 2027The UK calendar
From the instruments to the first return, in order
A platform has to run the transitory calendar for 2027 and the first half of 2028, not a generic one.
Every date below is in the instrument or HMRC page named beside it.
- 10 July 202601
System Boundaries Document v1.00
The document that decides which emissions, processes and precursor goods count; incorporated by S.I. 2026/995. - 14 July 202602
Transitory regulations made
S.I. 2026/830 moves every first-cycle date to bridge the year before registration opens. - 8 September 202603
Emissions and verification regulations made
S.I. 2026/995, made partly in consequence of a defect in S.I. 2026/802; laid on 9 September. - 1 January 202704
UK CBAM commences
Liability runs on CBAM goods imported from this day, before there is a register to join. - 1 January 202805
- 31 January 202806
Register, for 2027 triggers
Anyone who triggered registration in 2027 registers by this date; after the transitory period the ordinary rule is 30 days. - 31 May 202807
First return and payment
For the single accounting period 1 January to 31 December 2027. - 31 July 202808
- 29 September 202809
Return for April–June 2028
The second quarterly period of 2028, the last covered by the transitory rules.
Read the traps in the calendar
Regulation 3 of S.I. 2026/830 modifies the late-return penalty table in Schedule 24 to the Finance Act 2021 for the longer first period, so the penalty regime already reaches CBAM.
The 31 January 2028 date is transitory: the ordinary rule underneath is registration within 30 days of first triggering it.
The line-by-line obligations on each date are on the UK CBAM requirements page.
The goods by sector
Five sectors, defined by commodity code
The UK CBAM covers five sectors — aluminium, cement, fertiliser, hydrogen, and iron and steel — under section 143(3) of the Finance Act 2026.
Scope is by commodity code in Schedule 16, not by sector name, so a platform must classify every import line by code before it calculates anything.
Ferrous waste and scrap under 7204 is outside the iron and steel table, and imported scrap in the aluminium and iron and steel sectors is the exclusion HMRC itself gives as an example.
Read why the code list matters to software
A sector label is not the scope: eleven named ferro-alloy codes under 7202 are excepted, while ferro-manganese, ferro-chromium and ferro-nickel are in.
Schedule 16 paragraph 2(3) lets the Commissioners amend the table as the goods classification table changes, so a platform’s code list has to be versioned like a factor library.
The EU CBAM also covers electricity, which the UK CBAM does not, so a code list built for the EU will carry lines a UK return never needs.
| Sector | Schedule 16 codes | Watch for |
|---|---|---|
| Aluminium | 7601, 7603–7614, 7616 | No 7602 and no 7615 in the table |
| Cement | 2507 00 80, 2523 10, 2523 21, 2523 29, 2523 30, 2523 90 | Functional unit is tonnes of clinker |
| Fertiliser | 2808 00, 2814, 2834 21, 3102, 3105 except 3105 60 | Functional unit is tonnes of nitrogen |
| Hydrogen | 2804 10 | — |
| Iron and steel | 2601 12; Chapter 72 except eleven named 7202 codes and 7204; 7301–7311, 7318, 7326 | Scrap (7204) is out; the steel itself (Chapter 72) is in |
UK CBAM goodsExplore
Module 02 / 05
Cement
2507 00 80, 2523 10, 2523 21, 2523 29, 2523 30 and 2523 90; functional unit tonnes of clinker.
Module 03 / 05
Fertiliser
2808 00, 2814, 2834 21, 3102 and 3105 except 3105 60; functional unit tonnes of nitrogen.
Module 05 / 05
Iron and steel
2601 12, Chapter 72 except eleven named ferro-alloy codes and 7204 scrap, and 7301–7311, 7318 and 7326.
The £50,000 test
A value of goods, not a tonnage and not a turnover
A person triggers UK CBAM registration when the aggregate value of its CBAM goods reaches £50,000 or more, under paragraph 2(2) of Schedule 17 to the Finance Act 2026.
The test has two limbs — the previous 12 months, checked on the first day of each month, and the next 30 days — so software needs a rolling value total and a forecast, not an annual figure.
At exactly £50,000 a person triggers registration; the threshold was raised from the £10,000 first proposed, according to the government’s 2024 response.
Below the threshold is not “nothing to do”: HMRC says that if you do not need to register, “you’ll still need to keep records to prove you’re not liable for the tax.”
Read what counts towards the value
HMRC’s policy summary says goods under a special customs procedure count at the value of the CBAM portion, and goods exported before the tax point do not count.
Goods qualifying for returned goods relief do not count, and for outward processing only the difference in value counts.
Paragraph 2(3) disregards UK-origin and returned goods, and goods charged and then exported.
The EU threshold is a mass of 50 tonnes, so a tool built for the EU test answers a different question with a different unit.
£50,000
or more
or more
Looking back
On the first day of a month, CBAM goods imported in the course of a business over the previous 12 months.
Sch 17 para 2(2)(a)Looking forward
CBAM goods expected to be imported in the course of a business before the end of the next 30 days.
Sch 17 para 2(2)(b)Embedded emissions per installation
The calculation, and where the data comes from
UK CBAM liability is the CBAM charge — embodied emissions multiplied by the CBAM rate — less Carbon Price Relief, in HMRC’s policy summary.
The charge is on the direct emissions embodied in the imported good, and actual data must come from the producer as a verified emissions intensity, in tonnes of CO2e per functional unit.
The functional unit is, as a general rule, tonnes of good under the same commodity code; for cement it is tonnes of clinker and for fertilisers tonnes of nitrogen.
Which emissions, processes and precursor goods count is set by the System Boundaries Document, version 1.00 dated 10 July 2026, which regulation 2 of S.I. 2026/995 incorporates.
Read the vocabulary a platform must use
Regulation 2 defines an installation as a stationary industrial unit, and the operator as the person with control over its operation.
A precursor good is a CBAM good used in producing another CBAM good and identified as relevant in the system boundaries document.
A tonne is a metric tonne, rounded to the nearest tonne.
The system boundaries document is versioned and published with a force of law notice, so a later version would change what “embodied emissions” means without any amendment to the instrument — a platform should store the version with every figure.
Emissions embodied in a UK-produced precursor imported back inside a complex CBAM good come out of the total before the charge is applied.
Cite S.I. 2026/995, not S.I. 2026/802 on its own or the April 2026 draft: the later instrument was made partly in consequence of a defect in the earlier one.
- 1
Weight of the good
Reported in kilograms; HMRC converts to tonnes.
- 2
× emissions intensity
Verified tCO2e per functional unit from the installation, or the default value.
- 3
= embodied emissions
Direct emissions, with precursor goods added under the system boundaries document.
- 4
× CBAM rate
The sectoral domestic price for the good (s.149(1)); rates guidance not yet published.
- 5
− Carbon Price Relief
For a carbon price already paid under a qualifying scheme.
Supplier data from producers outside the UK and the EU
The importer pays; the installation holds the data
The UK importer is the taxpayer, but the figure it pays on lives with the overseas producer, and the producer does not pay UK CBAM.
The producer’s part is to supply verified emissions data for the installation that made the good, which is why supplier engagement sits at the centre of CBAM work.
For goods imported in 2027, HMRC’s policy summary says the importer uses verified data for 2027 if it exists, and otherwise verified data for 2026.
From 1 January 2028 the rule becomes the most recently verified emissions intensity data in the two calendar years before the year of import.
Read the data traps
“UK CBAM uses the previous year’s data” is wrong for 2027 imports: same-year verified data comes first.
Weight is reported in kilograms, and HMRC describes two reporting options, by date of importation or by date of production.
Carbon Price Relief credits a carbon price already paid under a qualifying scheme; HMRC published its provisional list on 27 August 2026, and it is a relief for a foreign carbon price, not a link between regimes.
The same supplier relationship often feeds the importer’s own value-chain inventory, the territory of Scope 3 emissions, but a CBAM figure is per installation and per good, under a tax’s boundary, and is not interchangeable with an inventory figure.
How verification works in general — who verifies, and against which standard — is set out on GHG verification standards.
Producer data, by installationExplore
Module 01 / 04
Installation
The stationary unit that made the good, identified as such — not the supplier’s head office.
Module 02 / 04
Monitoring period
For 2027 imports, verified 2027 data if it exists, otherwise 2026; from 2028, the latest verified data from the two prior years.
Module 03 / 04
Verification
Evidence of verification by a qualifying verifier, attached to the intensity figure.
Module 04 / 04
Carbon price paid
Evidence for Carbon Price Relief, against HMRC’s provisional list of qualifying schemes.
Default values or actual values
Two routes to one figure, and one of them is not published yet
Every CBAM figure rests on one of two inputs: the installation’s verified actual emissions, or a default value set by the government.
For the UK CBAM, HMRC’s CBAM collection said it “will publish guidance soon on rates and default emissions values”, and neither had been published when this site’s sources were last checked, on 30 September 2026.
So any UK CBAM liability a tool shows before then rests on an assumed rate or an assumed default, and the honest screen leaves those columns empty.
The test for a platform is therefore whether it keeps the two routes apart, records which one each figure used, and holds the UK default route open until the notice is published.
Read why an EU default is not a UK default
The EU CBAM has its own methodology under EU law; the UK’s default values will be set under UK instruments.
The policy summary says the government will publish further details on default values “in advance of the introduction of CBAM in 2027”, so a figure copied from the EU into a UK return is a guess dressed as data.
Ask a vendor where its UK default values come from, and on what date it will load the UK notice.
Embedded
emissions
emissions
Actual values
The installation’s verified emissions intensity, supplied by the producer with evidence of verification.
Needs the supplier relationship; reflects the real installation.Default values
A figure set by the government, used where verified actual data is not available.
UK default values not published as at 30 September 2026.The EU CBAM and UK businesses
Exporting to the EU, or importing into it
A UK business meets the EU CBAM in two ways: as a producer whose EU customers need its installation data, or as a group with an EU entity importing into the EU.
The European Commission says EU importers, or their indirect customs representatives, importing more than 50 tonnes of CBAM goods must apply for the status of authorised CBAM declarant.
The Commission prices CBAM certificates as a quarterly average in 2026 and as a weekly average from 2027.
UK goods are not exempt from the EU CBAM: the two sides’ Common Understanding aims at mutual exemptions, but until a linking agreement is signed both CBAMs apply in both directions.
Read what this means for UK producers
A UK producer selling steel or aluminium into the EU is not the EU declarant, but its customer will ask it for verified installation emissions data.
The same installation sits in the UK ETS, and free allocation for sectors covered by the UK CBAM begins to phase out in 2027, under the UK ETS Authority’s response.
S.I. 2026/278 sets the UK CBAM reduction factor at 0.975 in 2027, 0.95 in 2028, 0.9 in 2029 and 0.775 in 2030; the scheme itself is on the UK ETS.
This page states no EU date beyond the two above; the Commission’s own pages are the place to read the EU declaration calendar.
Definitive regime
From 1 Jan 2026European CommissionDeclarant status
Above 50 tonnesEU importers or their indirect customs representativesSectors
SixIncluding electricity, which the UK CBAM does not coverCertificate price
Quarterly, then weeklyQuarterly average in 2026; weekly average from 2027Which vendors claim CBAM
21 vendors claim CBAM, and 2 name the UK
Of the 73 vendors in this site’s registry, 21 claim CBAM on their own pages, as read 11 October 2026 and 30 September–1 October 2026.
2 of them name the UK CBAM in the claim recorded — CarbonChain, One Click LCA — and 11 name only the EU.
The other 8 — ASUENE, Ecochain, IntegrityNext, Optera, Sami, SAP Sustainability Footprint Management, Tanso, Zevero — say “CBAM” without saying which, which for a UK importer is the first question to put to them.
A claim is a vendor’s statement about itself, dated; it is not evidence that the product passes the tests below, and a vendor with no claim recorded may still support CBAM.
Read all 21 CBAM claims, in the vendors’ own words
| Vendor | Its CBAM claim | Regime named |
|---|---|---|
| ASUENE | Generate CBAM-ready reports and streamline LCA across complex, multi-tier material flows and Scope 1–3 process emissions Its page ↗ | Not stated |
| CarbonChain | CarbonChain provides the data, workflows and reporting tools to help you comply with confidence. (EU CBAM guide page; separate UK CBAM page: 'Companies can prepare for the CBAM by using CarbonChain to measure the emissions embedded in their imported products and the carbon intensity of supplier facilities' — https://www.carbonchain.com/carbon-reporting/uk-cbam) Its page ↗ | EU and UK named |
| Climatiq | Help your customers understand their carbon certificate costs and remain compliant with CBAM regulations. Climatiq's API enables you to build trusted reporting solutions for CBAM. (EU — page titled 'CBAM Carbon Emissions Calculation API | EU Border Adjustment') Its page ↗ | EU named |
| Cozero | Use our built-in CBAM dashboard to monitor the evolution of your emissions and costs over time. (EU — PCF page refers to 'the EU Carbon Border Adjustment Mechanism') Its page ↗ | EU named |
| Ecochain | CPR, CBAM, CSRD, DPP compliance-ready LCA outputs Its page ↗ | Not stated |
| EcoVadis | CBAM — Carbon Border Adjustment Mechanism reporting. (EU CBAM per the CAM enhancement post: 'the European Union's Carbon Border Adjustment Mechanism (CBAM)') Its page ↗ | EU named |
| Greenly | Our easy-to-use platform makes CBAM compliance easy, designed for first-timers and experts alike—no expertise needed! (EU — page discusses certificate prices in €) Its page ↗ · Merger with Normative announced, September 2026 | EU named |
| IntegrityNext | IntegrityNext helps you collect company- and product-level carbon data, engage suppliers on reduction targets, and ensure compliance with frameworks like SBTi and regulations like CBAM—accelerating climate action and Scope 3 reduction at scale. Its page ↗ | Not stated |
| Makersite | Automate CBAM reporting with precise, product-level emissions data. [EU — page refers to 'the EU transitional registry'] Its page ↗ | EU named |
| Normative | Normative’s CBAM service helps businesses understand their obligations under the EU Carbon Border Adjustment Mechanism, develop a compliant reporting process, and leave with a strategic action plan tailored to their specific imports and sectors. (EU; an expert coaching service rather than a software module) Its page ↗ · Merger with Greenly announced, September 2026 | EU named |
| One Click LCA | Carbon Border Adjustment Mechanism (CBAM): Prepare carbon data for EU import compliance requirements. Assess and report product-level emissions aligned with CBAM. / UK Carbon Border Adjustment Mechanism: Prepare carbon data for UK import compliance requirements. Assess and report product-level emissions for regulation readiness. [EU and UK] Its page ↗ | EU and UK named |
| Optera | Meet CSRD, CBAM, and other scope 3 regulatory standards with compliant accounting, data, and methodology. (EU/UK not specified) Its page ↗ · Part of Green Project Technologies since July 2026 | Not stated |
| osapiens | Yes. The osapiens HUB covers all six CBAM product groups: iron and steel, aluminium, cement, fertiliser, electricity, and hydrogen. (EU — declarations export as zipped XML for the EU CBAM Declarant Portal) Its page ↗ | EU named |
| Sami | Report your regulatory obligations … UK SECR · UK SRS · TCFD · EU CSRD · ESRS · GHG Protocol · CDP · SBTi · CBAM · ISSB / IFRS S1 & S2 (also: 'CBAM / Carbon Border Adjustment support' listed under SGS services) Its page ↗ · Part of SGS (majority stake) since November 2025 | Not stated |
| SAP Sustainability Footprint Management | Generate compliant reports for CBAM — Automate the collection, mapping, and aggregation of Carbon Border Adjustment Mechanism (CBAM)-relevant data from your ERP to streamline compliance. (EU/UK not specified) Its page ↗ | Not stated |
| SINAI Technologies | Create reports for CSRD, CBAM, SECR, IFRS/ ISSB, CDP, and more. [EU — CBAM page: 'Aligns with EU’s CBAM methodology'] Its page ↗ | EU named |
| Sphera | Sphera’s software solution includes compliance-ready templates that compile emissions data using the specific output required by CBAM to reduce administrative burden for both importers and exporters. [EU] Its page ↗ · Part of Blackstone since September 2021 | EU named |
| Sweep | Reach full compliance for CBAM, ETS, and emerging U.S. climate regulations. (EU CBAM) Its page ↗ | EU named |
| Tanso | Transparency and traceability across the entire supply chain - incl. CBAM compliance Its page ↗ | Not stated |
| Terrascope | BBR VT confidently established data collection processes, and completed and submitted its CBAM reports under the EU’s transitional phase with Terrascope. (EU; customer case study on Terrascope's own site) Its page ↗ · Part of XeleratedFifty since February 2026 | EU named |
| Zevero | Align with global regulations like CBAM, Digital Product Passports (DPP), and corporate sustainability frameworks by integrating verified emissions data into your disclosures. (EU/UK not specified) Its page ↗ · Acquired, 2024 (buyer not named on its site) | Not stated |
Claim CBAM on their own pages
21Of 73 vendors in the registryName the UK CBAM
2CarbonChain, One Click LCAName only the EU
11In the claim text recordedDo not say which
8Ask which regime the product supportsEvaluating a vendor on CBAM regulation
What a vendor says, and what to ask next
Searchers ask how to evaluate a named carbon accounting or ESG software company on CBAM regulation; the honest answer starts with what each vendor’s own pages claim.
The vendors below are the ones those searches name, each with the CBAM claim the registry records, or none.
| Vendor | CBAM claim on its own pages | First question to ask |
|---|---|---|
| Climatiq | Help your customers understand their carbon certificate costs and remain compliant with CBAM regulations. Climatiq's API enables you to build trusted reporting solutions for CBAM. (EU — page titled 'CBAM Carbon Emissions Calculation API | EU Border Adjustment') | The claim names the EU: does the product support the UK CBAM from 2027? |
| Greenly | Our easy-to-use platform makes CBAM compliance easy, designed for first-timers and experts alike—no expertise needed! (EU — page discusses certificate prices in €) | The claim names the EU: does the product support the UK CBAM from 2027? |
| Normative | Normative’s CBAM service helps businesses understand their obligations under the EU Carbon Border Adjustment Mechanism, develop a compliant reporting process, and leave with a strategic action plan tailored to their specific imports and sectors. (EU; an expert coaching service rather than a software module) | The claim names the EU: does the product support the UK CBAM from 2027? |
| Persefoni | No CBAM claim found on the pages read; that is not evidence the product lacks it. | Does the product support CBAM at all, and which regime? |
| Sweep | Reach full compliance for CBAM, ETS, and emerging U.S. climate regulations. (EU CBAM) | The claim names the EU: does the product support the UK CBAM from 2027? |
| Watershed | No CBAM claim found on the pages read; that is not evidence the product lacks it. | Does the product support CBAM at all, and which regime? |
Wider claim-by-claim comparisons, regime by regime, are on carbon reporting software and the ESG software comparison.
The tests before you sign
Demonstration questions, each tied to its provision
The questions beside this turn the UK CBAM into things a vendor can show on a screen; tick the ones that apply and copy the list.
Run every demonstration on your own goods and with a real supplier, because a demonstration dataset is built to look finished.
A UK importer should weight the commodity-code, threshold, data-year and calendar questions; a UK producer selling into the EU should weight the installation-data and export questions.
A blank answer is not a yes, and an EU declaration shown in answer to a UK question is not an answer.
Demo questions · tick the ones you need
The pass tests are our reading of the cited provisions.
Nothing you tick is stored or sent.
The vendors
51 life-cycle and supply-chain vendors, in their own words
Every vendor this site files under LCA and product footprint or supply chain — the categories where CBAM work sits — alphabetically, which ranks nothing, each linked to its own site and to its profile here.
The directory covers 73 vendors across all categories; the filter narrows it.
51 vendors · lca and product footprint, supply chain
“Altruistiq helps companies with complex value chains go faster and further on sustainability”
“Intelligent AI that measures, reduces, and reports Scope 1–3 and LCA emissions in line with CDP, SBTi, CSRD, and CBAM requirements”
“Benchmark Gensuite is a unified EHS management software platform built on a single architecture—connecting safety, environmental compliance, and operational risk across every site”
“AI workflows that extract answers from your documents with full source references”
“Our software provides companies and financial institutions with precise accounting of the emissions caused by making, shipping and using critical commodities and products around the globe”
“Climatiq delivers the reliable data, easy-to-use tools, and deep integrations businesses need to understand their carbon impact”
“Measure, reduce, and report your Scope 1, 2 and 3 emissions”
“Coolset gives supply chain and ESG teams the structure, automation and guidance to meet complex compliance requirements like EUDR, PPWR and CSRD, and manage Scope 1-3 emissions”
“One AI-enabled EHS software platform to drive performance across employee health, safety, quality, environmental, and sustainability”
“Cozero helps enterprises steer decarbonization with the same rigor as financial performance, from data collection to investment decisions and regulatory disclosure”
“Dcycle is an ESG software platform founded in 2020 that helps companies collect, manage, and govern sustainability and non-financial data”
“Deepki centralizes your sustainability data, strategy and operations in one place so you can act on carbon, climate risk, and finance”
Diginex describes carbon accounting, sustainability reporting, supply chain, human rights monitoring and ESG investor intelligence for asset managers, banks and companies.
“Ecochain is an LCA automation software company with one purpose: to make LCAs accessible for manufacturers”
“A connected system built on a global standard for measuring and understanding sustainability performance across supply chains”
“The Emitwise platform is now part of Green Project, where the team continues to build and deliver end-to-end decarbonization solutions”
“Collect, analyze, and report sustainability, financial, and risk KPIs with 10+ software modules – individually or in line with official standards”
“The climate management platform built on AI, backed by dedicated sustainability experts”
“Measure, report, and reduce your company's emissions on one audit-ready sustainability management platform”
IBM describes Envizi as a “compliance ready solution for ESG data”.
IntegrityNext describes itself as a “supply chain sustainability intelligence & orchestration platform”.
IsoMetrix sells software to “manage their environmental, health, safety, sustainability, and social risks”.
“Makersite’s Product Lifecycle Intelligence software brings together your cost, environment, compliance, and risk data in one place”
“Manglai is a platform to manage all of your environmental impact”
Microsoft Sustainability Manager
“Track and reduce your environmental impact using data and AI”
“Normative is a carbon accounting platform that helps companies calculate, report, and reduce Scope 1, 2, and 3 emissions using 349,000 verified emission factors”
“Novata is a sustainability data management platform built for private market investors, deal teams, banks, and companies that need a scalable way to collect, manage, and act on sustainability data”
“One digital solution for sustainability planning, data management, reporting, analysis and action - built for enterprise”
One Click LCA describes automated life cycle assessment (LCA) and environmental product declarations (EPDs) “across the construction value chain”.
“Our platform empowers organizations to accurately measure and manage scope 1, 2, and 3 emissions with direct and actionable information”
“osapiens is the AI platform for compliance and supplier intelligence to help companies manage risk and become more resilient”
Persefoni describes software and AI tools to manage an organisation’s “sustainability data, disclosures, and performance”.
Position Green describes “a sustainability reporting and management platform that combines powerful software with expert advisory services”.
“Pulsora is an AI-powered sustainability and carbon management platform that automates data collection, measurement, and reporting workflows for sustainability teams”
“Digitally handle occupational safety, quality, sustainability, and environmental management”
“It leverages the full power of the Salesforce ecosystem by pulling an organization’s sustainability data into one place and creating actionable insights to guide strategic decisions”
“Measure your full carbon footprint, build your net zero strategy and develop in-house expertise with a single partner”
SAP Sustainability Footprint Management
“Decarbonize your value chain and calculate your corporate and product carbon footprint at scale with ERP-centric, AI-enabled carbon management”
“Run risk screening, corrective actions and reporting across your global supply chain, backed by verified SMETA audits”
“Seedling is an all-in-one carbon accounting and Net Zero planning platform for businesses of up to 2000 FTEs”
“SimaPro is life cycle assessment software that helps organizations measure, analyze, and reduce environmental impacts using robust datasets, scientific methods, and transparent modeling”
SINAI describes “audit-grade Scope 1–3 accounting, automated compliance reporting, complete supply chain visibility” and decarbonisation planning for global enterprises.
“Sphera unifies risk, safety and sustainability into a single enterprise-wide view — connecting intelligence across operations, products and supply chains”
“Sweep's AI turns sustainability data into measurable business performance”
“Manage sustainability metrics intelligently in medium-sized businesses - through automated processes, AI-powered carbon accounting, and audit-proof ESG reports”
“Terrascope is an enterprise carbon management and decarbonisation platform for companies with complex supply chains”
“Unravel Carbon is the climate platform helping companies with global supply chains make data-driven decisions”
“Carbon accounting is often the first step companies take toward climate disclosure, compliance, and action—and with Watershed, it’s part of your complete enterprise sustainability platform”
Workday (supplier sustainability)
“Turn sustainable sourcing into a competitive advantage with Workday supplier sustainability solutions”
“Worldfavor is a supply chain due diligence platform founded in Stockholm in 2016”
“Carbon management software with experts built in, so you can move from measurement to action without spreadsheets or one-off consulting projects”
Alphabetical, which ranks nothing. Each description is the vendor’s own words from its own site, read 11 October 2026 and 30 September–1 October 2026; prices appear only where the vendor publishes one. No product here has been tested by this site.
Not every vendor in these categories claims CBAM; the 21 that do are listed, with their words, in the section above.
Product-level footprints, the life-cycle work several of these platforms began with, are covered on carbon footprint software.
CBAM and the corporate inventory
A different calculation from carbon accounting
Carbon accounting software builds an organisation’s inventory by scope; CBAM software prices the emissions embedded in a specific imported good.
The tests for the first are on carbon accounting software, and they do not cover CBAM: a perfect Scope 3 inventory says nothing about one installation’s verified intensity per tonne of clinker.
The data can overlap — the same suppliers, sometimes the same documents — but the boundary, the unit and the authority differ, so a figure should never move between them without its method.
UK CBAM is a tax, not a reporting duty, and it sits outside SECR, ESOS and UK SRS entirely.
Same data, different questionsExplore
Module 01 / 04
Corporate inventory
An organisation’s own Scope 1, 2 and 3, under the GHG Protocol.
Module 02 / 04
Product footprint
A product’s life-cycle emissions, under a product standard.
Module 03 / 04
UK CBAM figure
Direct embodied emissions per installation and functional unit, under a tax’s system boundaries.
Module 04 / 04
EU CBAM output
A declaration by an authorised declarant under the EU’s own rules.
Choosing without a ranking
“Best” is a question about your position, not a product
There is no best CBAM software in general, and any list that names one has chosen the criteria that produce its answer.
The ranked lists that appear for this search are mostly written by vendors, about the EU CBAM, and rarely mention the UK CBAM, the £50,000 test or HMRC.
The useful question is which product passes the tests your own position imposes, and a platform built for EU declarants may fail the UK tests, or the reverse.
Analyst placings, where a vendor cites one, are the analyst’s statement, dated, and not a finding of this site.
This site has tested no products
Nothing on this page is a rating, ranking or recommendation of any product.
Vendor claims and ownership come from each vendor’s own pages and the owners’ announcements, as recorded in this site’s registry, read 11 October 2026 and 30 September–1 October 2026.
Every duty, date and threshold traces to the instrument, HMRC page or Commission page named beside it.
- 1
Name your regime
UK importer, EU importer, UK producer selling into the EU — or more than one.
- 2
List your goods by code
Schedule 16 codes for the UK; the EU’s list for the EU; check the exclusions.
- 3
Map your installations
Which producers, which installations, and who holds verified data for which year.
- 4
Run the tests
The demonstration questions above, on your own goods and with a real supplier.
- 5
Check the owner and the exit
Who you contract with, and whether data, evidence and calculations leave with you.
Frequently asked
CBAM software, answered
What is CBAM software?
Software that identifies goods caught by a carbon border adjustment mechanism, collects emissions data from the installations that produced them, calculates the emissions embedded in each import, and prepares what the importer files.
In the UK that is a tax return to HMRC from 2027; in the EU it is a declaration by an authorised CBAM declarant.
The hard part is the producer data, not the arithmetic.
Is UK CBAM the same as EU CBAM?
No. The UK CBAM is a tax on imports into the UK from 1 January 2027, under Part 5 of the Finance Act 2026, administered by HMRC.
The EU CBAM is the EU’s own mechanism, in its definitive regime since 1 January 2026.
HMRC says the UK methods are broadly designed to support interoperability with the EU CBAM, but no linking agreement was in force as at 10 September 2026, and both apply in both directions.
What must UK CBAM software do?
Classify goods by commodity code; track the £50,000 registration test by aggregate value; hold verified emissions intensity per installation and per functional unit; apply the data-year rule; add precursor emissions under the system boundaries document; hold a default-value route for when HMRC publishes the values; apply Carbon Price Relief; and run the 2027–28 transitory calendar.
It should also keep the records that prove a sub-threshold importer was not liable.
Which is the best CBAM software?
This site does not rank products and has tested none.
The useful question is which product passes the tests your own position imposes — UK importer, EU importer, or UK producer selling into the EU — shown on your own goods and suppliers.
The demonstration questions on this page are built from the Finance Act 2026, S.I. 2026/830, S.I. 2026/995 and HMRC’s policy summary.
Can CBAM software calculate the UK CBAM I will owe?
Not yet in full.
UK CBAM liability is the embodied emissions multiplied by the CBAM rate, less Carbon Price Relief.
HMRC had not published the rates or the UK default emissions values when this site last checked, on 30 September 2026, so any UK CBAM figure a tool shows before then rests on an assumption.
A tool can already hold the goods, values and verified emissions data the calculation will need.
When does UK CBAM start, and when is the first return due?
UK CBAM applies to goods imported on or after 1 January 2027.
Registration opens on 1 January 2028, and anyone who triggers registration in 2027 must register by 31 January 2028.
The first accounting period is the whole of 2027, and its return and payment are both due by 31 May 2028.
Two quarterly periods follow in 2028, due by 31 July and 29 September 2028.
Who has to register for UK CBAM?
An importer of CBAM goods with an aggregate value of £50,000 or more in the course of a business, either over the previous 12 months or expected within the next 30 days.
The importer is the person in whose name, or on whose behalf, the customs declaration is made.
A tax agent cannot register on the importer’s behalf, and an importer below the threshold still keeps records to prove it is not liable.
What are default values and actual values in CBAM?
Actual values are the verified emissions intensity of the installation that made the good, supplied by the producer with evidence of verification.
Default values are figures the government sets instead, used where actual data is not available.
For UK CBAM the default values were not published when this site last checked, so software should hold the default route as an empty column until the notice appears.
Does the overseas producer pay UK CBAM or use the software?
The producer does not pay: the UK importer is the taxpayer.
The producer’s part is to supply verified emissions data for its installation, and a platform’s supplier portal is often where that happens.
A producer that sells into both the UK and the EU may be asked for the same installation data twice, by customers in two regimes.
Can one platform handle both the UK and the EU CBAM?
Possibly, because the methods are designed to interoperate, but the liabilities, filings and authorities are separate.
Of the 21 vendors in this site’s registry whose pages claim CBAM, 2 name the UK CBAM in the claim recorded (CarbonChain, One Click LCA), 11 name only the EU, and 8 do not say which.
Ask a vendor to show a UK CBAM return on your own data, not an EU declaration with a UK flag.
How do I evaluate a carbon accounting or ESG software company on CBAM regulation?
Start from the regime you face, then read what the vendor’s own pages claim and whether they name the UK or the EU.
Then run the demonstration questions on this page: commodity codes, the £50,000 test, verified intensity per installation, the data-year rule, precursors, the default route, Carbon Price Relief and the 2028 calendar.
A missing claim on a vendor’s pages is not evidence the product lacks the capability; it is a question to ask.
Is there free CBAM software?
None of the 21 vendors in this site’s registry that claim CBAM publishes a free tier on its own pages; 3 publish a price (Climatiq, Ecochain, Zevero), and the rest are Enterprise level · TBD.
HMRC’s own guidance and the published instruments are free to read, and a spreadsheet can track the value test and supplier data for a small number of goods.
Does carbon accounting software cover CBAM?
Sometimes, but it is a different calculation.
A corporate inventory counts an organisation’s own emissions by scope; CBAM counts the emissions embedded in a specific imported good, per installation and per functional unit, under a tax’s system boundaries.
Check the CBAM claim on the vendor’s own pages, and test it on a real import.
Has this site tested any CBAM software?
No. This site has tested no products.
The page is built from the Finance Act 2026, S.I. 2026/830, S.I. 2026/995, HMRC’s CBAM guidance and the European Commission’s CBAM page, each cited to its provision, and the vendor list quotes only what each vendor publishes about itself.
Sources
Primary sources
Every duty, date and threshold on this page traces to the instrument or authority listed here.
Vendor claims and ownership are cited on each vendor’s profile to the vendor’s or acquirer’s own page.
Checked against 13 sources fromlegislation.gov.ukHM Treasury and HMRCHMRCHM TreasuryEuropean CommissionUK Government and European Commission
- legislation.gov.ukFinance Act 2026 (2026 c. 11), Part 5 and Schedules 16–19
The charge (s.143), the importer as the liable person (s.146), the exemptions (s.147), the rate (s.149) and the start date (s.158); the goods by commodity code in Schedule 16.
- legislation.gov.ukFinance Act 2026, Schedule 17, paragraph 2 (as enacted)
The registration trigger: CBAM goods with an aggregate value of £50,000 or more.
- legislation.gov.ukCBAM (Transitory Provision) Regulations 2026 (S.I. 2026/830)
Registration by 31 January 2028; the 2027 accounting period; the first return and payment by 31 May 2028.
- legislation.gov.ukCBAM (Emissions and Verification) Regulations 2026 (S.I. 2026/995)
Made 8 September 2026, in force 1 January 2027; regulation 2 incorporates the system boundaries document.
- HM Treasury and HMRCCarbon Border Adjustment Mechanism (CBAM): policy summary
The liability calculation, functional units, the data-year rule and the interoperability statement.
- HMRCPrepare for the Carbon Border Adjustment Mechanism (CBAM)
Registration opens 1 January 2028; guidance on rates and default values still to come.
- HMRCCBAM: force of law notice and reference document (13 July 2026)
The System Boundaries Document, version 1.00 dated 10 July 2026.
- HMRCUK CBAM: current qualifying carbon pricing schemes (27 August 2026)
The provisional list behind Carbon Price Relief.
- HM TreasuryUK CBAM from January 2027: government response to the policy design consultation (30 October 2024)
The registration threshold raised from the £10,000 first proposed.
- European CommissionCBAM definitive regime
The EU CBAM from 1 January 2026: the 50-tonne threshold, authorised CBAM declarants, the sectors including electricity, and certificate pricing.
- UK Government and European CommissionUK–EU summit: Common Understanding (19 May 2025), Chapter IV
Work towards linking the two emissions trading systems and mutual CBAM exemptions; not concluded.
- UK ETS AuthorityUK ETS free allocation review: main Authority response (26 November 2025)
Free allocation for UK CBAM sectors phases out from 2027.
- legislation.gov.ukS.I. 2026/278, new Annex paragraph 14
The UK CBAM reduction factor: 0.975 in 2027 to 0.775 in 2030.
Continue reading
Read next
Regulation
UK CBAM
The tax read instrument by instrument: scope, the calculation, Carbon Price Relief and the EU contrast.
Requirements
CBAM reporting requirements UK
What a UK importer registers, files, pays and keeps, by when.
Software
Carbon reporting software
What each UK regime requires a platform to produce, and every vendor’s claims side by side.