Energy, Emissions & Export: What Every Manufacturer Needs to Know

• EU CBAM – already live in its transitional phase and moving to full financial obligations from 1 January 2026. This affects NI businesses only when exporting CBAM-listed goods directly into the EU, or when supplying goods that ultimately form part of an EU export.
• UK CBAM – a new carbon tax applying from 1 January 2027, covering imports into Great Britain. This affects NI manufacturers importing CBAM-listed materials from outside the UK or those exposed to cost pass-through within their UK supply chains.

Key topics covered:

• The difference between EU and UK CBAM, who is in scope, and which products are affected under each regime.
• Why accurate, verified emissions data is essential to reduce costs under EU CBAM and influencing UK CBAM liability once rates go live.
• Supply-chain readiness: how NI firms can proactively engage suppliers (especially outside the UK/EU) to ensure emissions data is available and avoid delays or default values.
• Managing energy use at site level through sub-metering, bill analysis and procurement to improve competitiveness in both CBAM systems.
• Practical actions for 2025/6: confirming CN codes, checking import/export volumes, mapping suppliers, and preparing data flows for both EU and UK reporting are audit and verification ready.