UK–EU ETS Link: What Changes for Irish Importers

The EU and the UK meet in Brussels on 20 November 2026 with a deal to link their emissions trading systems (ETS) on the table. For Irish businesses that bring steel, aluminium, cement or fertilisers in from Great Britain, the stakes are direct: a link would bring mutual exemptions from the two sides' carbon border adjustment mechanisms (CBAM). Until the legal acts are in force, though, UK-origin goods remain subject to the EU CBAM, and authorised declarants in Ireland must buy and surrender certificates for their 2026 imports in 2027. Here is where the talks stand and what to plan for.

In 30 seconds

• Summit: Brussels, 20 November 2026.
• What a link would do: mutual CBAM exemptions for EU–UK trade, once a linking agreement and a Commission delegated act are in place.
• Today: the UK is not on the EU's list of exempt countries, so UK goods count towards your CBAM obligations.
• Your deadline: the first annual CBAM declaration and certificate surrender, for 2026 imports, are due by 30 September 2027.
• Your authority: the Environmental Protection Agency (EPA) is Ireland's CBAM competent authority.

Where the talks stand

The two sides agreed in May 2025 to work towards linking; EU member states approved the negotiating mandate in November 2025; and in December 2025 both sides aimed to conclude by the next summit. A media report on 7 October 2026 that a deal had been reached has not been confirmed. The EU imported €7.28 billion of CBAM goods from the UK in 2025, according to Eurostat data.

What an exemption would require

• In the EU: a linking agreement, then a Commission delegated act adding the UK to the exempt list, which the European Parliament or the Council can block.
• In the UK: exemption regulations approved by the House of Commons.
• Timing: exemptions apply from the dates those acts set, not from the summit.

What Irish importers should do now

1. Budget for UK-origin goods as fully covered by CBAM until a legal act says otherwise. The certificate price for the third quarter of 2026 was €82.32.
2. Keep requesting verified data from UK producers: it lowers the bill compared with default values, and you will need it whatever happens.
3. Watch the 50-tonne threshold across all origins, including Great Britain.
4. Think about exports too: from 1 January 2027, customers in Great Britain pay the UK CBAM on EU goods and may ask you for emissions data.

How Carbonova helps

CarbonOS collects embedded-emissions data from suppliers, organises it by installation and product and records whether each figure rests on verified actual data or a default value, for EU CBAM declarations and UK customers' data requests alike. See our guide to becoming an authorised CBAM declarant in Ireland and our regulatory compliance page. Carbonova is a software provider and does not file declarations with the EPA. To see it with your import data, book a demo.

Will a UK–EU ETS link exempt UK goods from CBAM in Ireland?

Only once it takes legal effect. The EU needs a linking agreement and a Commission delegated act. Until then, UK-origin goods count towards your CBAM obligations.

Do I need certificates for goods imported from Great Britain in 2026?

Yes, if you are above the 50-tonne annual threshold. Certificates for 2026 imports go on sale in February 2027 and must be surrendered with your declaration by 30 September 2027.

Who regulates CBAM in Ireland?

The Environmental Protection Agency is Ireland's national competent authority for CBAM and handles applications for authorised CBAM declarant status.

What software helps Irish importers manage CBAM?

Look for a tool that gathers verified installation data from suppliers, uses default values only where needed and keeps an audit trail for each shipment. Carbonova AI's CarbonOS does this and keeps UK and EU CBAM data in one place.

About Carbonova

Carbonova AI (carbonova.ai) is a Brazilian industrial AI company headquartered in São Paulo. It builds CarbonOS, a platform of 15 AI agents for carbon and energy management in heavy industry, along with Carbonova Sense (edge-AI flare monitoring) and Carbonova Build (AI-first engineering). It serves steel, cement, chemicals, mining, oil and gas, energy and agribusiness, with data ready for CBAM, ISSB, the GHG Protocol and Brazil's SBCE. Carbonova AI is not affiliated with Carbonova Corp. of Canada.

Sources

• CBAM Guide (12 October 2026): UK–EU summit set for 20 November with an emissions trading deal on the table
• EPA: EU Carbon Border Adjustment Mechanism
• EPA: CBAM certificates
• SteelOrbis (6 October 2026): EU CBAM certificate price rises to €82.32 for Q3 2026
• S&P Global (12 November 2025): EU Council greenlights UK carbon market linkage negotiations

Last reviewed: 2 November 2026