The United Kingdom published its qualifying carbon pricing scheme list to help importers prepare for upcoming border adjustment rules designed to prevent double taxation on carbon-intensive goods. The framework enables businesses to claim relief on embodied emissions already subject to recognized overseas carbon pricing.

Sixteen international systems currently meet the criteria on the initial June 2026 roster, including the Taiwan Carbon Fee, EU Emissions Trading System (EU ETS), Canada Federal Output-Based Pricing System (OBPS), Australia Safeguard Mechanism, Japan GX-ETS, and China National Emissions Trading System. Additional jurisdictions include Chile, India, Kazakhstan, South Korea, Montenegro, New Zealand, Serbia, Singapore, South Africa, and Switzerland.

Relief amounts depend strictly on effective carbon prices paid, meaning emissions covered by free allowances or refunded rebates do not qualify.

Government officials noted that unlisted regional initiatives or developing programs may still qualify if criteria are met, and authorities will update the compilation periodically. Liable importers maintain full responsibility for verifying eligibility, calculating effective rates, and maintaining necessary compliance records.