CBAM supplier data · CN 76
UK CBAM for aluminium importers
From 1 January 2027, UK CBAM puts a price on the carbon embedded in imported aluminium profiles, sheet, foil and tubes. According to HMRC's CBAM policy summary, importers can report the actual embedded emissions of those goods or use government default values. Default values are not specific to your supplier's plant. The real figure comes from that plant.
Where the carbon in aluminium profiles, sheet, foil and tubes comes from
Primary aluminium is made by electrolysis, so the smelter's power source dominates: coal-powered smelting is several times more carbon-intensive than hydro-powered. Remelted scrap is far lower. EU CBAM counts direct emissions for aluminium; check the UK rules.
Inputs whose data you need, by carbon impact
These are the goods, precursors and inputs that carry emissions into aluminium profiles, sheet, foil and tubes under CBAM. Impact bands are qualitative and vary by plant, production route and power source.
Electrolysis (primary)
Very high impactTurns alumina into metal. Includes PFC gases from anode effects, which CBAM counts for aluminium.
Data to request: Production, anode consumption, PFC monitoring data and electricity source.
Unwrought aluminium
Very high impactIngot, billet and slab. A CBAM good, and a precursor for semi-finished products.
Data to request: Embedded emissions per tonne, and the primary and recycled shares.
Carbon anodes
High impactConsumed in electrolysis, releasing CO₂ at the smelter.
Data to request: Net anode consumption per tonne of aluminium.
Aluminium products
High impactProfiles, sheet, foil and tubes. Emissions mostly reflect the metal they're made from.
Data to request: Embedded emissions per tonne, traced to the unwrought metal's source.
Electricity
Varies with power sourceThe largest single factor in primary aluminium. A coal-powered smelter can be several times more carbon-intensive than a hydro-powered one.
Data to request: Electricity per tonne at the smelter and its source.
Petroleum coke & pitch
Medium impactRaw materials for carbon anodes. Their carbon is released when the anodes are consumed.
Data to request: Quantities and carbon content.
Natural gas & fuel oil
Medium impactHeat for alumina refining, casting and remelting.
Data to request: Volumes by use.
Remelting (secondary)
Low impactMelts scrap with fuel. A small fraction of primary emissions.
Data to request: Fuel use and scrap share.
Not counted, or counted as zero, under CBAM: bauxite, aluminium scrap, alloying metals, aluminium fluoride, alumina. You do not need their emissions data for the CBAM return, though quantities can explain a product's figure.
Suppliers to contact, and what to ask
The plant that made the goods holds most of the data. Some inputs come from other companies you may need to reach through it.
| Supplier type | What they supply | What to ask for |
|---|---|---|
| Bauxite miners | Supply the ore for alumina. | Not needed for CBAM. |
| Alumina refineries | Refine bauxite into alumina. | Optional for Scope 3: refinery emissions per tonne. |
| Anode & carbon suppliers | Supply petroleum coke, pitch or finished anodes. | Anode consumption and carbon content. |
| Power utility / captive plant | Grid, hydro supplier, or the smelter's own coal plant. | Electricity source per smelter: the most important question for primary metal. |
| Natural gas suppliers | Fuel for refining, casting and remelting. | Volumes by use. |
| Aluminium scrap merchants | Supply scrap for remelting. | Tonnage. Scrap carries zero embedded emissions under CBAM. |
| Alloying metal suppliers | Supply silicon, magnesium, manganese and others. | Quantities only. |
| Primary smelters | Sell unwrought metal to casthouses and processors. | Embedded emissions per tonne, power source, and PFC emissions. |
What to do before 1 January 2027
- 1. Map. List your imported aluminium profiles, sheet, foil and tubes by supplier and tonnage, and find the plant behind each supplier, not just the trader.
- 2. Request. Ask the 7 supplier types above for the data listed, starting with the suppliers covering most of your tonnage. Accept the EU CBAM template if they already use it.
- 3. Check. Compare each figure with the production route and the default value for that product and country, and send outliers back with a specific question.
- 4. Report. Keep the evidence behind every figure. HMRC says the first UK CBAM return and payment, for 2027, are due by 31 May 2028.
CarbonMeter's CBAM readiness pilots do this with you: we map your imports to the plants that made them, request and check the data, and report embedded emissions per supplier and product with the evidence behind each number.
Questions
Which aluminium goods does UK CBAM cover?
UK CBAM applies from 1 January 2027 to imported aluminium profiles, sheet, foil and tubes, commodity codes under CN 76, according to HMRC's CBAM policy summary. The importer is liable once its CBAM goods pass a £50,000 threshold, and can report the actual embedded emissions of the goods or government default values.
Where does the carbon in aluminium profiles, sheet, foil and tubes come from?
Primary aluminium is made by electrolysis, so the smelter's power source dominates: coal-powered smelting is several times more carbon-intensive than hydro-powered. Remelted scrap is far lower. EU CBAM counts direct emissions for aluminium; check the UK rules.
What should a UK importer ask a aluminium supplier for?
The data that the plant which made the goods holds: for electrolysis (primary), production, anode consumption, PFC monitoring data and electricity source.; for carbon anodes, net anode consumption per tonne of aluminium.; for electricity, electricity per tonne at the smelter and its source.; for petroleum coke & pitch, quantities and carbon content.. Many producers already report this to EU customers in the European Commission's CBAM template.