炭素国境調整メカニズム（CBAM）：政策概要
専門家の視点
CBAMの導入プロセスは、一次法である2026年財政法が成立し、二次法が2段階の技術協議を経て最終化を待つ段階です。ここに、制度設計の「実体」と、企業や市場の「期待」の間に、時間差による構造的なズレが生じています。 具体的には、排出原単位の算定方法や国境での執行手続きといった詳細が、まだ二次法と告示で確定していません。企業は輸入価格への影響を試算したくても、前提となるルールが未確定のため、投資判断やサプライチェーンの再編を先送りせざるを得ません。これは典型的な「物語先走り」の構造であり、政策の方向性は明確でも、実行レイヤーである企業の現場が対応を具体化できない状態です。 また、このスケジュールはEUのCBAMと相互運用性を確保することを隠れた前提としていますが、英国が独自の排出係数データベースを整備できるのか、執行人材を確保できるのかは未検証です。制度の導入スピードに対して、執行インフラの整備が追いつかない可能性が高いのです。 次の観測点は、年内に制定される最終二次法の内容です。具体的な算定ルールが確定して初めて、企業は「いつ」「どれだけのコスト」が発生するかを計算できます。
© Crown copyright 2026 This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. This publication is available at https://www.gov.uk/government/publications/carbon-border-adjustment-mechanism-cbam-policy-summary/carbon-border-adjustment-mechanism-cbam-policy-summary The Carbon Border Adjustment Mechanism (CBAM) legislation and guidance is being developed in the following stages: 1) Primary legislation Primary legislation for CBAM was introduced in the Finance Act 2026. You can find the Act on the UK Parliament website, which also contains the latest versions and associated documents. 2) Secondary legislation Draft secondary legislation has been released in 2 stages. The first set was published on 10 February 2026 for a 6-week technical consultation, alongside draft notices which will have force of law. This consultation closed on 24 March 2026. The second set of draft legislation was published on 9 April 2026 for a 6-week technical consultation. This also included a System Boundaries Document and force of law notice. This consultation closed on 21 May 2026. The government will review all responses and will lay the final secondary legislation later in the year. This document provides a summary of CBAM policy. It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 and details set out in the draft secondary legislation and notices. Further details will be included in secondary legislation, notices and GOV.UK guidance. The details below may therefore be subject to change; updates will be reflected in this document. The followi
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